Singapore Salary & Income Tax Calculator
This calculator estimates Singapore personal income tax for Year of Assessment 2025/26. Calculations apply IRAS’s progressive resident tax rates and the flat non-resident rate where applicable.
Enter Your Income
Input annual assessable income in SGD and select residency status.
Select Tax Options
Choose pay frequency and add any additional employment or trade income.
Review the Breakdown
Estimated income tax and net income update automatically.
Singapore Tax Calculator
YA 2026 IRAS rates · CPF Board contributions · personal reliefs
Payslip
ANNUALAnnual tax summary
A plain-English read of where every dollar of your salary lands — using IRAS YA 2026 rates, current CPF Board contribution rates, and your selected reliefs.
IRAS YA 2026 progressive brackets
Singapore tax residents pay progressively from 0% to 24%. The first SGD 20,000 of chargeable income is tax-free. Your bracket is highlighted.
| Chargeable Income | Rate | Cumulative tax at top of band |
|---|
Effective vs marginal tax rate
Singapore's progressive system means the rate on your last dollar earned is higher than your overall rate.
Where you sit in Singapore's income distribution
Based on Singapore Department of Statistics — Labour Force in Singapore 2023. Your gross employment income is compared with employed residents.
Where your tax goes
Approximate allocation of SGD 2,745 in income tax, based on Singapore Budget FY2025 expenditure proportions (Ministry of Finance Singapore).
Singapore Tax Rates Reference
IRAS-confirmed individual income tax rates for Year of Assessment 2026 (income earned 2025). All figures sourced from official Inland Revenue Authority of Singapore and CPF Board data.
Resident Tax Rates · YA 2026
Progressive rates apply to chargeable income (assessable income less reliefs and deductions) for Singapore tax residents. The first SGD 20,000 is tax-free.
| Chargeable Income | Rate | Gross Tax Payable |
|---|---|---|
| SGD 0 – 20,000 | 0% | Nil |
| SGD 20,001 – 30,000 | 2% | 2¢ for each $1 over SGD 20,000 = SGD 200 |
| SGD 30,001 – 40,000 | 3.5% | SGD 200 + 3.5¢ for each $1 over SGD 30,000 = SGD 550 |
| SGD 40,001 – 80,000 | 7% | SGD 550 + 7¢ for each $1 over SGD 40,000 = SGD 3,350 |
| SGD 80,001 – 120,000 | 11.5% | SGD 3,350 + 11.5¢ for each $1 over SGD 80,000 = SGD 7,950 |
| SGD 120,001 – 160,000 | 15% | SGD 7,950 + 15¢ for each $1 over SGD 120,000 = SGD 13,950 |
| SGD 160,001 – 200,000 | 18% | SGD 13,950 + 18¢ for each $1 over SGD 160,000 = SGD 21,150 |
| SGD 200,001 – 240,000 | 19% | SGD 21,150 + 19¢ for each $1 over SGD 200,000 = SGD 28,750 |
| SGD 240,001 – 280,000 | 19.5% | SGD 28,750 + 19.5¢ for each $1 over SGD 240,000 = SGD 36,550 |
| SGD 280,001 – 320,000 | 20% | SGD 36,550 + 20¢ for each $1 over SGD 280,000 = SGD 44,550 |
| SGD 320,001 – 500,000 | 22% | SGD 44,550 + 22¢ for each $1 over SGD 320,000 = SGD 84,150 |
| SGD 500,001 – 1,000,000 | 23% | SGD 84,150 + 23¢ for each $1 over SGD 500,000 = SGD 199,150 |
| Above SGD 1,000,000 | 24% | SGD 199,150 + 24¢ for each $1 over SGD 1,000,000 |
Note: A YA 2025 Personal Income Tax Rebate of 60% (capped at SGD 200) applied to YA 2025 only. There is no equivalent rebate currently legislated for YA 2026.
CPF Rates 2026
Total CPF contribution rates for employees aged 55 and below, effective from 1 January 2026.
Relief Cap · YA 2026
Maximum total personal reliefs claimable per Year of Assessment per IRAS.
SRS Limits · YA 2026
Supplementary Retirement Scheme contributions are fully tax-deductible and count toward the SGD 80,000 relief cap.
CPF Contribution Rates by Age — From 1 January 2026
CPF contribution rates for Singapore Citizens and Singapore Permanent Residents (3rd year onwards). Rates for senior workers aged above 55 to 65 increased on 1 January 2026 to strengthen retirement adequacy.
| Age Group | Employer | Employee | Total | 2025 Total |
|---|---|---|---|---|
| 55 and below | 17% | 20% | 37% | 37% |
| Above 55 to 60 | 16% | 18% | 34% | 32.5% |
| Above 60 to 65 | 12.5% | 12.5% | 25% | 23.5% |
| Above 65 to 70 | 9% | 7.5% | 16.5% | 16.5% |
| Above 70 | 7.5% | 5% | 12.5% | 12.5% |
Increased contributions for ages 55–65 are fully allocated to the Retirement Account (RA) up to the Full Retirement Sum, then to the Ordinary Account. Graduated rates apply for 1st and 2nd-year SPRs (unchanged in 2026).
Personal Tax Reliefs · YA 2026
Reliefs reduce chargeable income. Available only to tax residents. Total reliefs are capped at SGD 80,000 per Year of Assessment.
Individual Reliefs
| Relief Type | Amount |
|---|---|
| Earned Income Relief — below 55 | SGD 1,000 |
| Earned Income Relief — 55 to 59 | SGD 6,000 |
| Earned Income Relief — 60 and above | SGD 8,000 |
| CPF Cash Top-Up (self) | Up to SGD 8,000 |
| CPF Cash Top-Up (loved ones) | Up to SGD 8,000 |
| SRS Contribution (Citizen/PR) | Up to SGD 15,300 |
| SRS Contribution (Foreigner) | Up to SGD 35,700 |
| Life Insurance Premiums | Up to SGD 5,000 |
| NSman Self Relief — active | SGD 3,000 |
| NSman Self Relief — Key Personnel | SGD 5,000 |
| NSman Self Relief — non-active | SGD 1,500 |
Family Reliefs
| Relief Type | Amount |
|---|---|
| Spouse Relief | SGD 2,000 |
| Handicapped Spouse Relief | SGD 5,500 |
| Qualifying Child Relief (per child) | SGD 4,000 |
| Handicapped Child Relief (per child) | SGD 7,500 |
| Parent Relief — living together | SGD 9,000 |
| Parent Relief — not living together | SGD 5,500 |
| Handicapped Parent — living together | SGD 14,000 |
| Handicapped Parent — not living together | SGD 10,000 |
| Grandparent Caregiver Relief | SGD 3,000 |
Parent and Spouse Reliefs require dependant annual income not exceeding SGD 8,000 (raised from SGD 4,000 from YA 2025).
Working Mother's Child Relief & Parenthood Tax Rebate · YA 2026
WMCR computation depends on the child's date of birth or adoption. The change took effect from YA 2025 to better support lower- and middle-income mothers.
WMCR — Children born/adopted from 1 Jan 2024 (fixed)
| Child Order | Fixed Amount |
|---|---|
| 1st Child | SGD 8,000 |
| 2nd Child | SGD 10,000 |
| 3rd and subsequent | SGD 12,000 |
WMCR — Children born/adopted before 1 Jan 2024 (% of earned income)
| Child Order | % of Earned Income |
|---|---|
| 1st Child | 15% |
| 2nd Child | 20% |
| 3rd and subsequent | 25% each |
Total WMCR (across all children) is capped at 100% of earned income for the percentage method. QCR/HCR + WMCR is capped at SGD 50,000 per child. Both methods can apply concurrently to mothers with children born both before and after 1 Jan 2024.
Parenthood Tax Rebate (PTR) — one-off, shareable between spouses
| Child Order | PTR Amount |
|---|---|
| 1st Child | SGD 5,000 |
| 2nd Child | SGD 10,000 |
| 3rd and subsequent | SGD 20,000 per child |
PTR can be shared between spouses; unutilised amounts carry forward to offset future tax payable.
Non-Resident Tax Rates · YA 2026
Non-residents cannot claim personal reliefs. Short-term employment of 60 days or less may be tax-exempt (excluding directors, public entertainers, professionals).
Employment Income
Non-resident employees pay the higher of:
| Method | Rate |
|---|---|
| Flat Rate | 15% |
| Resident Progressive | 0% – 24% |
Other Income
Flat rate on most non-employment income:
| Income Type | Rate |
|---|---|
| Director's Fees | 24% |
| Consultant Fees | 24% |
| Rental Income | 24% |
| Royalties / Other | 24% |
Common Deductions · YA 2026
Deductions reduce assessable income before reliefs are applied.
Key Dates · YA 2026
Income earned 1 January – 31 December 2025 is assessed in YA 2026.
Singapore Tax News & Updates
Recent IRAS announcements, CPF Board changes, and Budget measures affecting Singapore taxpayers — sourced from official government channels.
CPF Contribution Rates Increased for Senior Workers from 1 January 2026
CPF contribution rates for employees aged above 55 to 65 increased on 1 January 2026 to strengthen retirement adequacy. The additional contributions are fully allocated to the Retirement Account up to the Full Retirement Sum.
Key Changes from 1 January 2026
- Above 55 to 60: total rate rises from 32.5% to 34% (employer +0.5% to 16%, employee +1% to 18%)
- Above 60 to 65: total rate rises from 23.5% to 25% (employer +0.5% to 12.5%, employee +1% to 12.5%)
- Allocation: increased contributions go to the Retirement Account up to the Full Retirement Sum, then to the Ordinary Account
- 1st/2nd-year SPRs: graduated rates unchanged
- Phased-in: earnings between SGD 500–750 still follow phased-in employee rates
OW Ceiling Final Increase
The CPF Ordinary Wage ceiling rose to SGD 8,000/month on 1 January 2026 — final step of the staged increase that began in September 2023.
CPF Transition Offset
CPF Transition Offset (CTO) extended to 2026: 50% offset on employer CPF increases for senior workers.
YA 2026 Filing Season — Deadline 18 April 2026
Tax Season 2026 covers income earned 1 January – 31 December 2025. e-Filing opens 1 March 2026 with a deadline of 18 April. Paper filing is due 15 April.
Key Dates for YA 2026
- e-Filing opens: 1 March 2026
- Paper filing due: 15 April 2026
- e-Filing due: 18 April 2026
- Direct Notice of Assessment (D-NOA): automatic for many taxpayers — no need to file
- Total relief cap: SGD 80,000 across all reliefs claimed
No PIT Rebate
The 60% rebate (capped SGD 200) for YA 2025 was a one-off SG60 measure and does not repeat for YA 2026.
Course Fees Relief Lapsed
Course Fees Relief was discontinued from YA 2026. Last claim year was YA 2025.
MRSS-Linked CPF Cash Top-Ups No Longer Qualify for Tax Relief
From YA 2026, cash top-ups made on or after 1 January 2025 to a Matched Retirement Savings Scheme (MRSS)-eligible CPF member's Retirement Account that attract the MRSS matching grant no longer qualify for CPF Cash Top-Up Relief.
What's Changed
- Top-ups attracting MRSS matching grants are no longer relief-eligible
- The MRSS matching grant itself remains the primary benefit and was enhanced
- Tax relief of up to SGD 16,000/year still applies to other eligible top-ups (SGD 8,000 self + SGD 8,000 family)
- Top-ups to non-MRSS eligible recipients continue to qualify for relief
SG60 Personal Income Tax Rebate — 60% off, capped at SGD 200 (YA 2025 only)
As part of the SG60 package marking Singapore's 60th year of independence, all tax resident individuals received a one-off Personal Income Tax Rebate of 60% of tax payable, capped at SGD 200, for YA 2025.
Rebate Mechanics
- Rate: 60% of tax payable, capped at SGD 200
- Eligibility: all Singapore tax resident individuals for YA 2025
- Application: automatic — IRAS computed and applied without claim
- Not refundable: if tax payable was zero, no cash payout
- YA 2026 onwards: no rebate currently legislated
Working Mother's Child Relief Switches to Fixed Amounts (children born from 1 Jan 2024)
From YA 2025, WMCR for Singaporean children born or adopted on or after 1 January 2024 is a fixed dollar amount instead of a percentage of earned income. The change is intended to better support lower- and middle-income working mothers.
Fixed amount (children born from 1 Jan 2024)
- 1st child: SGD 8,000
- 2nd child: SGD 10,000
- 3rd and subsequent: SGD 12,000 each
Percentage method (children born before 1 Jan 2024)
- 1st child: 15% of earned income
- 2nd child: 20%
- 3rd+: 25% each (overall WMCR capped at 100% of earned income)
Caps still apply
QCR/HCR + WMCR is capped at SGD 50,000 per child, and total personal reliefs at SGD 80,000 per Year of Assessment. Mothers with children both before and after 1 Jan 2024 may use both methods concurrently.
Dependant Income Threshold Doubled to SGD 8,000 (from YA 2025)
The annual income threshold for dependants under Parent, Handicapped Parent, Spouse, Handicapped Spouse, Qualifying Child and Handicapped Child Reliefs was raised from SGD 4,000 to SGD 8,000 with effect from YA 2025.
What it covers
- Dependants can earn up to SGD 8,000/year without affecting eligibility
- Better aligns with cost of living and supports family caregivers
- All other relief conditions remain unchanged
CPF Monthly Wage Ceiling Raised to SGD 7,400 (Phase 3 of 4)
On 1 January 2025 the CPF Ordinary Wage ceiling rose from SGD 6,800 to SGD 7,400 — the third of four scheduled increases announced in Budget 2023, designed to keep CPF contributions in step with rising wages.
Phased Increase Schedule
- Pre-Sep 2023: SGD 6,000
- 1 Sep 2023: SGD 6,300
- 1 Jan 2024: SGD 6,800
- 1 Jan 2025: SGD 7,400
- 1 Jan 2026: SGD 8,000 (final)
Frequently Asked Questions
Common questions about Singapore income tax, CPF contributions, personal reliefs, and filing for YA 2026 — answers verified against official IRAS and CPF Board guidance.
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates based on the inputs provided and IRAS resident-individual tax brackets for Year of Assessment 2026 (income earned 2025). Singapore uses a progressive tax structure from 0% to 24% with the first SGD 20,000 tax-free. CPF contributions are calculated using CPF Board rates effective from 1 January 2026, with the Ordinary Wage ceiling at SGD 8,000 per month and an annual salary ceiling of SGD 102,000. The Personal Income Tax Rebate of 60% (capped at SGD 200) applied for YA 2025 only and is not in effect for YA 2026. Total personal reliefs are capped at SGD 80,000 per Year of Assessment per IRAS.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (IRAS, CPF Board, Singapore Department of Statistics), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Rates, reliefs, rebates, and CPF rules change frequently — figures shown may be out of date, and individual circumstances, residency status, dependant conditions, and income types not captured by the inputs may materially affect actual tax obligations.
Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. For official tax computation and to file your tax return, refer directly to IRAS via myTax Portal. Before acting on any figure shown, obtain personal advice from a qualified tax professional registered in Singapore.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.
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