By MoneyBees
Calculate your income tax payable as a Singapore tax resident at the current rates, with effective and marginal rate breakdown plus the $80,000 relief cap.
The current resident rates, which have been unchanged from YA2024 through YA2026 (income earned in 2025 is taxed in YA2026). Singapore tax bands rarely change between years unless announced in the Budget — verify the latest at iras.gov.sg.
Before reliefs: about S$3,350. After standard reliefs (CPF + earned income relief), chargeable income drops to around S$63,000 — yielding tax of about S$1,650. Effective tax rate of about 2% on the original S$80k.
Yes. Your mandatory CPF contribution (20% of wages up to the OW ceiling) is automatically deducted from assessable income. The calculator applies this for you. Voluntary CPF top-ups via RSTU give an additional S$8,000 of relief per year.
Total personal income tax reliefs are capped at S$80,000 per Year of Assessment. Reliefs beyond this don't reduce your tax bill further. The S$1,000 earned income relief is automatic and effectively comes off the top.
No. Non-residents are taxed at a flat 15% on employment income or the resident progressive rates, whichever is higher. Director fees and other income are typically taxed at 22% – 24% flat.
Before reliefs, tax on S$100,000 of chargeable income is about S$5,650 (S$3,350 on the first S$80,000 plus 11.5% on the next S$20,000). After CPF and other reliefs your chargeable income — and the tax — will be lower. The calculator works out your exact figure.
Generally you must file if your annual income is S$22,000 or more, or if IRAS sends you a filing notification. Many employees are on the No-Filing Service (auto-included), but you still need to check and declare any other income.
18 April for e-filing (15 April for paper) each year, for income earned in the previous calendar year. IRAS then issues your Notice of Assessment (NOA) and you usually pay within one month or via GIRO instalments.
You're a tax resident for a Year of Assessment if you're a Singapore Citizen or PR who normally lives here, or a foreigner who stayed/worked here for 183 days or more in the previous year. Residents get the progressive rates and reliefs; non-residents do not.
Rebates are one-off and announced at the Budget. A 50% rebate (capped at S$200) applied for YA2024 and a 60% rebate (capped at S$200) for YA2025. Don't assume one for a later year unless the Budget announces it — check IRAS. This calculator doesn't apply any rebate.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).