Income tax in Singapore is the tax individuals pay on their chargeable income each year, charged at progressive rates for tax residents and administered by IRAS.
Key takeaways
- Singapore tax residents are taxed on chargeable income at progressive rates from 0% to 24% (YA 2024 onwards).
- The top marginal rate of 24% applies to chargeable income above SGD 1,000,000.
- Income tax is assessed by Year of Assessment; YA 2026 covers income earned in 2025.
- Non-residents are taxed at 24% on most income, and on employment income at 15% or resident rates, whichever is higher.
- Personal reliefs reduce chargeable income, subject to the SGD 80,000 relief cap.
See how this applies to your own figures.
Singapore Income Tax Calculator →How income tax is calculated
Income tax for residents is charged on chargeable income — assessable income after approved reliefs. Progressive rates are applied to bands of chargeable income, so higher bands are taxed at higher rates. Tax is assessed each Year of Assessment on income earned in the preceding calendar year.
Resident and non-resident tax
Tax residents are taxed at progressive rates from 0% to 24%. Non-residents are taxed at a flat 24% on most income; employment income is taxed at 15% or the resident rates, whichever produces the higher tax.
Reliefs and rebates
Approved personal reliefs reduce chargeable income, subject to the personal income tax relief cap of SGD 80,000 a Year of Assessment.
Key income tax figures
| Item | Figure |
|---|---|
| Resident tax rate range (YA 2026) | 0% – 24% |
| Top marginal rate (chargeable income above SGD 1,000,000) | 24% |
| Non-resident rate (most income) | 24% |
| Personal income tax relief cap (YA 2026) | SGD 80,000 |
Figures as at YA 2026. Source: IRAS.
Worked example
A tax resident with chargeable income of SGD 80,000 is taxed at the YA 2026 resident rates, giving tax of SGD 3,350 — 0% on the first SGD 20,000, and higher rates on each band above that.
Related terms
All Singapore glossary terms →Related calculator
Estimate Singapore income tax on your chargeable income at YA 2026 resident rates.
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.