What is chargeable income in Singapore? 2026

Chargeable income is the income Singapore income tax is actually charged on. It is not the same as assessable income: IRAS defines assessable income as total income after deducting allowable expenses and approved donations, and chargeable income as assessable income after deducting personal reliefs. The resident tax rates apply to chargeable income only — and a non-resident, who cannot claim reliefs, ends up with the two figures equal.

Updated 24 Sep 2026 Published 24 Jul 2026 5 min read INCOME TAX

Add us as a preferred source

Singapore · most personal reliefs can take off, per Year of Assessment

SGD 80,000

Resident 0% bandSGD 20,000

Top resident rate24%

Relief cap sinceYA 2018

Non-residentsno reliefs

Personal relief capSGD 80,000a Year of Assessment, since YA 2018

Resident 0% bandSGD 20,000the first slice of chargeable income

Top resident rate24%above SGD 1,000,000

YA 2026 taxes2025 incomethe preceding calendar year

Must file: total income aboveSGD 22,000one of three IRAS triggers

Non-resident employment15%or resident rates, if higher

On this pageThree income figures Worked example What it means for you Misconceptions Related terms Sources

Key takeaways

Assessable income and chargeable income are different figures. IRAS arrives at assessable income by deducting allowable expenses and approved donations from total income, then at chargeable income by deducting personal reliefs from assessable income.
The resident rates are applied to chargeable income, not to salary or assessable income. Applying the YA 2026 resident rates to IRAS’s example chargeable income of SGD 35,000 gives tax of SGD 375: nothing on the first SGD 20,000, 2% on the next SGD 10,000 and 3.5% on the last SGD 5,000.
Personal reliefs are capped at SGD 80,000 a Year of Assessment in total, and have been since YA 2018, so assessable and chargeable income can differ by at most that much for a resident.
Only a tax resident may claim personal reliefs. IRAS’s non-resident examples show reliefs as not applicable, so for a non-resident chargeable income is the same as assessable income.
The Personal Income Tax Rebate works on tax payable, not on chargeable income. IRAS describes it as a one-off for YA 2024 and YA 2025 — 60% of tax payable, capped at SGD 200 for YA 2025 — and lists none for YA 2026.

Definition

Is assessable income the same as chargeable income?

No. IRAS’s computation runs through three income figures, and each step removes something different. Assessable income is what is left after expenses and donations; chargeable income is what is left after reliefs as well.

Total incomestep 1Employment income, trade income for the accounting year and other income such as rent — before anything is deducted.

Assessable incomestep 2Total income after allowable expenses and approved donations.

Chargeable incomestep 3Assessable income after personal reliefs — the reliefs, not the income, are capped at SGD 80,000 in total. The tax rates are applied to this figure.

The tax bill uses shorter labels for the same sum. On the Notice of Assessment IRAS shows Income less Deductions equals Chargeable income, and its “Deductions” line covers both donations and reliefs — which is why the bill and IRAS’s glossary look different but agree.

Worked example

IRAS’s example, taken through to tax

The income, deduction and relief amounts are IRAS’s illustration for a resident employee — example figures, not standing limits. IRAS’s example stops at chargeable income; the last row is Money Snap’s calculation at the YA 2026 resident rates.

Step	Amount	Note
Employment income	SGD 50,000	total income
Less allowable expenses and approved donations	− SGD 5,000
Assessable income	SGD 45,000	IRAS definition
Less personal reliefs	− SGD 10,000	residents only
Chargeable income	SGD 35,000	the rates apply here
Tax at resident rates	SGD 375	Money Snap calculation

IRAS’s non-resident example (a different taxpayer)

Assessable incomeSGD 21,000

Personal reliefsN.A.

Chargeable incomeSGD 21,000

A separate IRAS example, of a non-resident paid SGD 21,000 for three months’ work. With no reliefs to claim, the two figures are equal. Employment income is then taxed at 15% or the resident rates, whichever gives more tax.

What it means for you

What moves chargeable income

Claiming reliefsIncome tax calculator

Every relief comes off assessable income before the rates apply, so each dollar of relief removes a dollar of chargeable income from the highest band that income reaches — and from the band below once it crosses a boundary. The total is capped at SGD 80,000, however many reliefs qualify.

SRS contributionsSRS calculator

A Supplementary Retirement Scheme contribution counts as a relief, so it lowers chargeable income in the Year of Assessment that follows the contribution.

CPF on the employee shareCPF calculator

Compulsory CPF paid from salary earns CPF Relief, which is why a CPF-paying employee and a foreign employee on the same salary can end up with different chargeable income.

Tax residencyIncome tax calculator

Residency decides whether the reliefs step applies at all. A non-resident has no reliefs, so chargeable income equals assessable income, and employment income is taxed at 15% or the resident rates, whichever is higher.

DonationsIncome tax calculator

Approved donations come off earlier, at the assessable-income step, so they reduce the figure before any relief is applied and are not counted towards the relief cap.

Common misconceptions

Five things people get wrong

Assessable income and chargeable income are the same.

They differ by the personal reliefs claimed. For a resident with any relief, chargeable income is lower; for a non-resident, who cannot claim reliefs, they are equal.

Tax is charged on salary.

It is charged on chargeable income — salary after expenses, donations and reliefs. Two people on the same salary can pay different tax.

The tax rebate lowers chargeable income.

The rebate is worked out on tax payable, after the rates are applied. IRAS describes it as a one-off for YA 2024 and YA 2025 and lists none for YA 2026.

More reliefs always mean less tax.

Reliefs above SGD 80,000 in total are not allowed. In IRAS’s example, reliefs of SGD 86,650 are cut to SGD 80,000.

Whether to file depends on chargeable income.

It does not. IRAS requires a return when, in the preceding calendar year, total income was more than SGD 22,000, self-employment net profit was more than SGD 6,000, or a non-resident derived income from Singapore — even if reliefs bring chargeable income into the 0% band. Anyone IRAS notifies must also file.

Sources and reviewChecked against the IRAS assessment, reliefs, rebate and rates pages on 2026-09-24

IRAS — Understanding my tax assessment — the definitions of assessable and chargeable income, and the tax-bill wording
IRAS — Sample Income Tax calculations — the resident and non-resident worked examples
IRAS — Tax reliefs — the SGD 80,000 Personal Income Tax Relief Cap and who may claim reliefs
IRAS — Individual Income Tax rates — the resident rate table from YA 2024
IRAS — Personal Income Tax Rebate — the YA 2024 and YA 2025 rebate, worked on tax payable
IRAS — Basic guide for new individual taxpayers — who must file, and the income year behind each Year of Assessment

Official IRAS tax rules and examples, for general information only. Not financial advice.

Sources: IRAS

This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.