Singapore Income Tax Calculator
Work out your Singapore income tax for YA 2026 — tax payable, effective rate, and take-home pay computed with IRAS resident tax rates.
Singapore Tax Calculator
YA 2026 IRAS rates · CPF Board contributions · personal reliefs
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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 | |
|---|---|---|---|
| SGD 0 – 20,000 | 0% | SGD 0 | |
| SGD 20,000 – SGD 30,000 | 2% | SGD 200 | |
| SGD 30,000 – SGD 40,000 | 3.5% | SGD 550 | |
| ▸ YOU | SGD 40,000 – SGD 80,000 | 7.0% | SGD 3,350 |
| SGD 80,000 – SGD 120,000 | 11.5% | SGD 7,950 | |
| SGD 120,000 – SGD 160,000 | 15% | SGD 13,950 | |
| SGD 160,000 – SGD 200,000 | 18% | SGD 21,150 | |
| SGD 200,000 – SGD 240,000 | 19% | SGD 28,750 | |
| SGD 240,000 – SGD 280,000 | 19.5% | SGD 36,550 | |
| SGD 280,000 – SGD 320,000 | 20% | SGD 44,550 | |
| SGD 320,000 – SGD 500,000 | 22% | SGD 84,150 | |
| SGD 500,000 – SGD 1,000,000 | 23% | SGD 199,150 | |
| Above SGD 1,000,000 | 24% | — |
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 2,720 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 SGD 1 over SGD 20,000 = SGD 200 |
| SGD 30,001 – 40,000 | 3.5% | SGD 200 + 3.5¢ for each SGD 1 over SGD 30,000 = SGD 550 |
| SGD 40,001 – 80,000 | 7% | SGD 550 + 7¢ for each SGD 1 over SGD 40,000 = SGD 3,350 |
| SGD 80,001 – 120,000 | 11.5% | SGD 3,350 + 11.5¢ for each SGD 1 over SGD 80,000 = SGD 7,950 |
| SGD 120,001 – 160,000 | 15% | SGD 7,950 + 15¢ for each SGD 1 over SGD 120,000 = SGD 13,950 |
| SGD 160,001 – 200,000 | 18% | SGD 13,950 + 18¢ for each SGD 1 over SGD 160,000 = SGD 21,150 |
| SGD 200,001 – 240,000 | 19% | SGD 21,150 + 19¢ for each SGD 1 over SGD 200,000 = SGD 28,750 |
| SGD 240,001 – 280,000 | 19.5% | SGD 28,750 + 19.5¢ for each SGD 1 over SGD 240,000 = SGD 36,550 |
| SGD 280,001 – 320,000 | 20% | SGD 36,550 + 20¢ for each SGD 1 over SGD 280,000 = SGD 44,550 |
| SGD 320,001 – 500,000 | 22% | SGD 44,550 + 22¢ for each SGD 1 over SGD 320,000 = SGD 84,150 |
| SGD 500,001 – 1,000,000 | 23% | SGD 84,150 + 23¢ for each SGD 1 over SGD 500,000 = SGD 199,150 |
| Above SGD 1,000,000 | 24% | SGD 199,150 + 24¢ for each SGD 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
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.
Singapore uses progressive tax rates from 0% to 24% for tax residents. The first SGD 20,000 is tax-free. Rates rise gradually:
- SGD 20,001–30,000: 2%
- SGD 30,001–40,000: 3.5%
- SGD 40,001–80,000: 7%
- SGD 80,001–120,000: 11.5%
- SGD 120,001–160,000: 15%
- SGD 160,001–200,000: 18%
- SGD 200,001–240,000: 19%
- SGD 240,001–280,000: 19.5%
- SGD 280,001–320,000: 20%
- SGD 320,001–500,000: 22%
- SGD 500,001–1,000,000: 23%
- Above SGD 1,000,000: 24%
No. The 60% Personal Income Tax Rebate (capped at SGD 200) was a one-off SG60 measure for YA 2025 only. There is no equivalent rebate currently legislated for YA 2026. YA 2024 also had a one-off rebate of 50% capped at SGD 200.
IRAS Tax RebateThe marginal tax rate is the rate paid on the next dollar of chargeable income — the rate of the highest bracket the income reaches.
The effective tax rate is the average rate paid across all chargeable income, calculated as total tax divided by assessable income. It is always lower than the marginal rate due to the progressive system and the SGD 20,000 tax-free threshold.
Example: SGD 90,000 chargeable income for YA 2026 has a marginal rate of 11.5% but an effective rate of about 5%.
IRAS Tax RatesNo. Singapore does not impose capital gains tax. Profits from selling shares, investment properties, or other assets are generally not taxable.
However, if your activity is considered trading (frequent buying and selling as a business), gains may be treated as taxable trading income. Property sold within a short holding period may also attract Seller's Stamp Duty.
IRAS Capital GainsSingapore-sourced dividends are tax-exempt under the one-tier corporate tax system — companies pay tax on profits, so dividends paid to shareholders are not taxed again.
Foreign dividends are also generally exempt for individuals unless received through a Singapore partnership or treated as remitted into Singapore.
IRAS DividendsFor rental income, two methods are available:
- 15% deemed expenses: Claim 15% of gross rent for repairs and maintenance without receipts (mortgage interest claimed separately with documentation)
- Actual expenses: Claim documented costs — property tax, fire insurance, repairs, mortgage interest, agent commissions
Choose the method that gives the higher deduction; the choice can differ between properties.
IRAS Rental IncomeThe total amount of personal income tax reliefs an individual can claim is capped at SGD 80,000 per Year of Assessment. This combined cap covers all reliefs including CPF, SRS, parent relief, spouse relief, child relief, donations, NSman relief, and others.
Reliefs claimed beyond the cap are simply disregarded — they do not carry forward.
IRAS Tax ReliefsEarned Income Relief is automatically granted based on age:
- Below 55: SGD 1,000
- 55 to 59: SGD 6,000
- 60 and above: SGD 8,000
Higher amounts apply for individuals with disabilities (SGD 4,000 / SGD 10,000 / SGD 12,000 respectively). The relief is capped at the actual amount of earned income.
IRAS Earned Income ReliefParent Relief ranges from SGD 5,500 to SGD 14,000 per dependant. You can claim if you support your parents, grandparents, or parents-in-law who are 55 or older, live in Singapore, and have annual income not exceeding SGD 8,000 (raised from SGD 4,000 from YA 2025).
- Living together: SGD 9,000 (SGD 14,000 if handicapped)
- Not living together: SGD 5,500 (SGD 10,000 if handicapped)
Up to two dependants may be claimed.
IRAS Parent ReliefQCR provides SGD 4,000 per qualifying child who is unmarried, under 16 (or a full-time student under 21, or serving NS), and maintained by you. Child Relief (Disability) provides SGD 7,500 per child with a disability.
Parents may agree on how to share the claim. The total of QCR/Child Relief (Disability) + WMCR is capped at SGD 50,000 per child.
IRAS QCRWMCR computation depends on the child's date of birth or adoption.
Children born/adopted on or after 1 January 2024: a fixed amount applies:
- 1st child: SGD 8,000
- 2nd child: SGD 10,000
- 3rd and subsequent: SGD 12,000 each
Children born/adopted before 1 January 2024: the percentage method continues — 15% (1st), 20% (2nd), 25% (3rd and subsequent) of the mother's earned income, capped at 100% of earned income.
A mother with children both before and after 1 Jan 2024 may claim under both methods. QCR/Child Relief (Disability) + WMCR is capped at SGD 50,000 per child.
IRAS WMCRYes. Donations to approved Institutions of a Public Character (IPCs) qualify for a 250% tax deduction (extended to 31 December 2026). For example, a SGD 100 cash donation gives SGD 250 in deductions.
Qualifying donations are normally pre-filled via the Auto-Inclusion Scheme. Donations are deductions (reducing assessable income) rather than reliefs, so they do not count towards the SGD 80,000 personal relief cap.
IRAS DonationsNSman Relief ranges from SGD 1,500 to SGD 5,000 based on your National Service activities:
- NSmen who are Key Personnel (and IPPT-eligible): SGD 5,000
- Other active NSmen: SGD 3,000
- Non-active NSmen: SGD 1,500
Wives and parents of NSmen can each claim SGD 750. Reliefs are granted automatically by IRAS based on MINDEF/SAF/SCDF/SPF records.
IRAS NSman ReliefNo. Course Fees Relief was discontinued from YA 2026. The final year of claim was YA 2025 (for fees paid in 2024).
Singapore continues to support skills upgrading through SkillsFuture Credit, course-fee subsidies for SkillsFuture-funded courses, and the SkillsFuture Career Transition Programme.
IRAS Tax ReliefsCPF rates from 1 January 2026 for Singapore Citizens and Permanent Residents (3rd year onwards), monthly wages above SGD 750:
- 55 and below: 17% employer + 20% employee = 37%
- Above 55 to 60: 16% + 18% = 34% (up from 32.5%)
- Above 60 to 65: 12.5% + 12.5% = 25% (up from 23.5%)
- Above 65 to 70: 9% + 7.5% = 16.5%
- Above 70: 7.5% + 5% = 12.5%
The Ordinary Wage ceiling rose to SGD 8,000/month on 1 January 2026 (final scheduled increase). The annual salary ceiling remains SGD 102,000.
CPF Board RatesYou can claim relief for voluntary cash top-ups to your CPF Special Account, Retirement Account, or MediSave Account, up to SGD 8,000 per year for yourself, plus another SGD 8,000 for top-ups to your loved ones' accounts — a maximum of SGD 16,000 in total.
Important from YA 2026: top-ups to a Matched Retirement Savings Scheme (MRSS)-eligible CPF member's Retirement Account that attract the MRSS matching grant no longer qualify for tax relief.
IRAS CPF Top-UpSRS is a voluntary retirement savings scheme with dollar-for-dollar tax relief. Annual contribution limits:
- Singapore Citizens and PRs: SGD 15,300
- Foreigners: SGD 35,700
Contributions reduce chargeable income (within the SGD 80,000 overall relief cap). Withdrawals before the statutory retirement age incur a 5% penalty and are fully taxable in the year of withdrawal. Withdrawals at or after retirement age have only 50% taxed and can be spread over up to 10 years.
IRAS SRSFor YA 2026 (income earned in 2025), the deadlines are:
- 15 April 2026 — paper filing
- 18 April 2026 — e-Filing via myTax Portal
e-Filing typically opens on 1 March. Singapore assesses income on a preceding-year basis: YA 2026 covers income from 1 January to 31 December 2025.
IRAS Filing DeadlinesYou must file if IRAS notifies you to file, or if your annual income exceeds SGD 22,000. Self-employed and partners must file regardless of income.
Many taxpayers are placed on the No-Filing Service (NFS), where IRAS issues a Direct Notice of Assessment (D-NOA) automatically based on auto-included income data. Always verify pre-filled information — you remain responsible for accuracy.
IRAS Who Must FileAIS allows employers to submit employee earnings data directly to IRAS. The information is then pre-filled in your tax return, simplifying filing.
AIS is compulsory for employers with 5 or more employees. Always verify pre-filled income, particularly bonus, allowances, benefits-in-kind and stock option gains — discrepancies can be amended directly through myTax Portal.
IRAS AISYou are a Singapore tax resident if:
- You are a Singapore Citizen or Permanent Resident who normally resides in Singapore, or
- You are a foreigner who has stayed or worked in Singapore for 183 days or more in a calendar year
- Your employment continuously straddles two calendar years with at least 183 total days, or
- You work continuously in Singapore for three consecutive years (qualifies for all three years)
Tax residents pay progressive 0–24% rates and can claim personal reliefs.
IRAS Tax ResidencyNon-residents pay tax at a flat rate of 24% on most Singapore-sourced income. Employment income is taxed at the higher of 15% flat or progressive resident rates.
Non-residents cannot claim personal reliefs. Short-term employment of 60 days or less may be tax-exempt (excluding directors, public entertainers and professionals).
IRAS Non-Resident TaxTax is payable within 30 days of your Notice of Assessment. Payment options include:
- GIRO — interest-free monthly instalments (up to 12 months for most, up to 24 months for retirees meeting eligibility)
- Internet banking
- AXS, SAM machines
- PayNow QR
Late payment incurs a 5% penalty, with further penalties if the tax remains unpaid.
IRAS PaymentIf you're a non-citizen employee leaving Singapore, changing employers, or going overseas for more than three months, your employer must notify IRAS at least one month in advance by filing Form IR21 and withhold sufficient money to cover any tax owed.
All taxes must be settled before you leave Singapore or commence new employment. The withheld amount is released back to you (or applied against tax due) once IRAS issues the tax clearance.
IRAS Tax ClearanceImportant 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.