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Singapore income tax calculator: YA 2026
For YA 2026, which taxes income earned in 2025, Singapore tax residents pay progressive rates from 0% on the first S$20,000 of chargeable income to 24% above S$1,000,000, after personal reliefs capped at S$80,000. A 32-year-old Singapore Citizen earning S$6,000 a month plus a S$12,000 bonus, with S$5,000 in SRS, pays about S$2,034, an effective rate of 2.42%. No Personal Income Tax Rebate was announced for YA 2026. Non-residents pay 15% on employment income or resident rates, whichever is higher. Rates from IRAS.
Estimates only · Not tax advice
Last updated: · Source: IRAS income tax rates
Income tax calculator
Work out your income tax
Enter your pay, then add the reliefs that apply to you. We apply IRAS’s rates, relief caps and the S$80,000 overall cap.
Your tax estimate will appear here
Fill in the calculator above and press Calculate my tax. You’ll see:
- Your chargeable income and total tax
- The tax in each income bracket
- Your effective and marginal tax rates
- Each relief applied, and how much
Your income tax
EstimateHow it’s worked out
Reliefs applied
| Relief | Amount |
|---|
Tax by bracket
| Band | Rate | Income in band | Tax |
|---|
An estimate, not tax advice. It assumes one employer for the whole year, the same salary each month, your CPF age band for the whole year, and every relief claimed in full by you unless you say otherwise. Your tax bill from IRAS is the figure that counts. Check your case with IRAS’s relief pages.
Singapore income tax rates
Resident income tax rates for YA 2026
Singapore taxes residents at progressive rates on chargeable income, which is your income after personal reliefs. The same rates apply from YA 2024 onwards, so they cover income earned in 2025. The top rate is 24% on chargeable income above S$1,000,000.
| Chargeable income | Rate | Tax on band | Total tax |
|---|---|---|---|
| First S$20,000 | 0% | S$0 | S$0 |
| Next S$10,000 (to S$30,000) | 2% | S$200 | S$200 |
| Next S$10,000 (to S$40,000) | 3.5% | S$350 | S$550 |
| Next S$40,000 (to S$80,000) | 7% | S$2,800 | S$3,350 |
| Next S$40,000 (to S$120,000) | 11.5% | S$4,600 | S$7,950 |
| Next S$40,000 (to S$160,000) | 15% | S$6,000 | S$13,950 |
| Next S$40,000 (to S$200,000) | 18% | S$7,200 | S$21,150 |
| Next S$40,000 (to S$240,000) | 19% | S$7,600 | S$28,750 |
| Next S$40,000 (to S$280,000) | 19.5% | S$7,800 | S$36,550 |
| Next S$40,000 (to S$320,000) | 20% | S$8,000 | S$44,550 |
| Next S$180,000 (to S$500,000) | 22% | S$39,600 | S$84,150 |
| Next S$500,000 (to S$1,000,000) | 23% | S$115,000 | S$199,150 |
| Above S$1,000,000 | 24% | - | - |
“Total tax” is the tax on all chargeable income up to the top of that band, as IRAS prints it. Source: IRAS: Individual Income Tax rates.
Who is a tax resident?
Singapore Citizens and Permanent Residents who live in Singapore are tax residents. A foreigner is a tax resident for a Year of Assessment if they stayed or worked in Singapore for at least 183 days in the previous calendar year, continuously for three consecutive years, or for a continuous period of at least 183 days straddling two calendar years (employees only). Everyone else is a non-resident.
Non-resident income tax
A non-resident’s employment income is taxed at a flat 15% or at the resident rates above, whichever gives the higher tax, with no personal reliefs. Director’s fees, rental, pension and most other income of non-residents is taxed at 24%. This calculator covers employment income only for non-residents.
A non-resident foreigner who worked in Singapore for 60 days or less in a year pays no tax on that short-term employment income. This does not apply to directors, public entertainers or professionals such as consultants and trainers. Source: IRAS: Working out my tax residency.
Personal Income Tax Rebate
| Year of Assessment | Rebate |
|---|---|
| YA 2024 | 50% of tax payable, up to S$200 |
| YA 2025 | 60% of tax payable, up to S$200 |
| YA 2026 | None announced |
IRAS lists rebates for YA 2024 and YA 2025 only, and Budget 2026’s tax changes include no personal income tax rebate. Sources: IRAS: Personal Income Tax Rebate; Ministry of Finance: Budget 2026 Annex H-1, Tax Changes (PDF).
Tax relief in Singapore
Personal tax reliefs for YA 2026
Reliefs reduce your chargeable income, not your tax directly, so each dollar of relief saves tax at your marginal rate. All reliefs together are capped at S$80,000 a year. Only tax residents can claim them. These are the reliefs the calculator covers, with IRAS’s amounts for YA 2026.
| Relief | Amount and main conditions |
|---|---|
| Earned Income Relief | S$1,000 (below 55), S$6,000 (55 to 59), S$8,000 (60 and above), by age on 31 December, up to your earned income from employment, pension, or trade, business, profession or vocation (not rental). Given automatically. |
| CPF Relief | Your compulsory employee CPF, on wages up to the Ordinary Wage ceiling (S$7,400 a month in 2025) and the Additional Wage ceiling. Citizens and PRs. |
| Spouse Relief | S$2,000, if your spouse lived with you or was supported by you and had income of S$8,000 or less. |
| Qualifying Child Relief (QCR) | S$4,000 per child under 16 or studying full time, with income of S$8,000 or less. Parents can share it. |
| Working Mother’s Child Relief (WMCR) | Singaporean child born or adopted from 1 Jan 2024: S$8,000, S$10,000, S$12,000 for the 1st, 2nd and 3rd and later child. Born before 2024: 15%, 20%, 25% of the mother’s earned income. QCR plus WMCR is capped at S$50,000 per child, and her total WMCR at 100% of her earned income (employment and trade income). |
| Parent Relief | S$9,000 per parent or grandparent living with you, S$5,500 if not (and you spent S$2,000 or more on them). Aged 55 or above, income of S$8,000 or less, up to 2 dependants. |
| NSman Relief | S$1,500 or S$3,000 for NSmen (S$3,500 or S$5,000 for key appointment holders), the higher with NS activity, for those who did full-time NS. S$750 for the wife or a parent of an NSman, who must have been a Singapore Citizen in the preceding year. |
| SRS Relief | Your Supplementary Retirement Scheme contributions, up to S$15,300 for citizens and PRs or S$35,700 for foreigners. |
| CPF Cash Top-up Relief | Cash top-ups to your own CPF (up to S$8,000) and to family members’ (up to S$8,000). Only top-ups up to the recipient’s limit count: the Full Retirement Sum (S$213,000 for YA 2026) less their Special or Retirement Account savings, or the Basic Healthcare Sum (S$75,500) less their MediSave balance. A spouse or sibling (without a disability) must have had income of S$8,000 or less in the year before the top-up. Top-ups that attract Matched Retirement Savings Scheme grants do not qualify, and from YA 2027 nor do MediSave top-ups that attract Matched MediSave Scheme grants. |
| Life Insurance Relief | Only if your employee CPF was under S$5,000: premiums up to 7% of the sum insured, and no more than S$5,000 minus your CPF. |
What this calculator leaves out
Some reliefs have conditions we can’t model reliably from a few inputs, so they are left out rather than guessed:
- Grandparent Caregiver Relief, Sibling Relief (Disability) and the disability versions of the spouse, child, parent and Earned Income reliefs.
- The Parenthood Tax Rebate, which is shared between parents and carried forward.
- Donations, employment expenses, and CPF or MediSave relief for the self-employed.
- Course Fees Relief, which lapsed from YA 2026, and Foreign Domestic Worker Levy Relief, which lapsed from YA 2025.
How the calculator works
How Singapore income tax is calculated
1. Assessable income
Your employment income for the year (12 months of salary plus any bonus) plus net trade, business or professional income and rental or other income. The Year of Assessment taxes the income of the year before, so YA 2026 taxes what you earned in 2025.
2. Less personal reliefs, capped at S$80,000
We add up the reliefs you qualify for and cap the total at S$80,000. CPF Relief is worked out from your salary and bonus with CPF Board’s rates and rounding for 2025, the same maths as our CPF contribution calculator. If you know the exact figure from your Form IR8A, enter it instead.
3. Tax on chargeable income
What is left is your chargeable income, taxed band by band at the resident rates above. Any Personal Income Tax Rebate for the year comes off the result. There is none for YA 2026.
Worked example
Example: income tax on a S$6,000 salary for YA 2026
An illustrative case: a Singapore Citizen aged 32 earned S$6,000 a month and a S$12,000 bonus in 2025, and put S$5,000 into SRS.
| Item | Working | Amount |
|---|---|---|
| Employment income | 12 × S$6,000 + S$12,000 | S$84,000 |
| Earned Income Relief | Below 55 | −S$1,000 |
| CPF Relief | Employee CPF on S$72,000 salary and S$12,000 bonus | −S$16,800 |
| SRS Relief | Contributions made in 2025 | −S$5,000 |
| Chargeable income | S$84,000 − S$22,800 | S$61,200 |
| First S$20,000 | at 0% | S$0 |
| Next S$10,000 | at 2% | S$200 |
| Next S$10,000 | at 3.5% | S$350 |
| Next S$21,200 | at 7% | S$1,484 |
| Tax payable | No rebate for YA 2026 | S$2,034 |
| Effective rate | S$2,034 ÷ S$84,000 | 2.42% |
Illustrative only. Change the inputs in the calculator above for your own case.
How the income tax rules have changed
Rules change, and the date that counts is usually when you sign, apply or earn the income. This calculator uses the rules in force today; upcoming changes are listed so you can see what applies later.
-
Upcoming
No top-up relief on MMSS-matched top-ups
Cash top-ups to MediSave that attract a Matched MediSave Scheme grant will no longer get CPF Cash Top-up Relief.
Applies to: YA 2027 onwards (top-ups made from 1 Jan 2026)
Source: IRAS: CPF Cash Top-up Relief -
In force
No Personal Income Tax Rebate
Budget 2026's tax changes include no personal income tax rebate, so YA 2026 tax is not reduced by one.
Applies to: YA 2026
Source: Ministry of Finance: Budget 2026 Annex H-1, Tax Changes -
In force
CPF Ordinary Wage ceiling S$8,000
S$7,400 to S$8,000 a month, the last step. The S$102,000 annual salary ceiling stays.
Applies to: Wages from 1 Jan 2026 (CPF Relief for YA 2027)
Source: IRAS: CPF Relief for employees -
In force
Course Fees Relief lapses
Course fees paid from 2025 no longer get tax relief.
Applies to: YA 2026 onwards
Source: IRAS: Tax reliefs -
In force
Life Insurance Relief covers a husband's policy
Wives can now claim premiums paid on their husbands’ life policies, as husbands already could for their wives’.
Applies to: YA 2026 onwards
Source: IRAS: Life Insurance Relief -
In force
Spouse Relief for legally separated wives
Spouse Relief now also covers maintenance that a legally separated wife pays her husband under a court order or deed of separation. Before, only husbands paying their wives could claim it.
Applies to: YA 2026 onwards
Source: IRAS: Spouse Relief -
In force
No top-up relief on MRSS-matched top-ups
CPF cash top-ups that attract a Matched Retirement Savings Scheme grant no longer get CPF Cash Top-up Relief.
Applies to: YA 2026 onwards (top-ups received from 1 Jan 2025)
Source: IRAS: CPF Cash Top-up Relief -
Earlier
Personal Income Tax Rebate: 60%, up to S$200
A one-off rebate of 60% of tax payable, up to S$200, for tax residents.
Applies to: YA 2025 only
Source: IRAS: Personal Income Tax Rebate -
Earlier
CPF Ordinary Wage ceiling S$7,400
S$6,800 to S$7,400 a month. The S$102,000 annual salary ceiling stays.
Applies to: Wages from 1 Jan 2025 (CPF Relief for YA 2026)
Source: IRAS: CPF Relief for employees -
In force
Working Mother's Child Relief becomes a fixed amount
For Singaporean children born or adopted from 1 Jan 2024, WMCR is S$8,000, S$10,000 and S$12,000 for the 1st, 2nd and 3rd and later child, instead of 15%, 20% and 25% of the mother’s earned income. Older children keep the percentages.
Applies to: YA 2025 onwards, children born or adopted from 1 Jan 2024
Source: IRAS: Working Mother's Child Relief -
In force
Dependant income limit raised to S$8,000
A spouse, child or parent can earn up to S$8,000 a year (was S$4,000) and still qualify you for Spouse, Qualifying Child or Parent Relief.
Applies to: YA 2025 onwards
Source: IRAS: Spouse Relief -
In force
Foreign Domestic Worker Levy Relief lapses
The relief on the levy for a foreign domestic worker is no longer given.
Applies to: YA 2025 onwards
Source: IRAS: Tax reliefs -
In force
Top rate raised to 24%
Two new bands: 23% on chargeable income from S$500,000 to S$1 million and 24% above S$1 million (both were 22%). Rates up to S$500,000 did not change.
Applies to: YA 2024 onwards (income earned from 2023)
Source: IRAS: Individual Income Tax rates -
Earlier
Personal Income Tax Rebate: 50%, up to S$200
A one-off rebate of 50% of tax payable, up to S$200, for tax residents.
Applies to: YA 2024 only
Source: IRAS: Personal Income Tax Rebate -
Earlier
CPF Ordinary Wage ceiling S$6,800
S$6,300 to S$6,800 a month. The S$102,000 annual salary ceiling stays.
Applies to: Wages from 1 Jan 2024
Source: IRAS: CPF Relief for employees -
Earlier
CPF Ordinary Wage ceiling S$6,300
First of four steps to S$8,000 announced in Budget 2023: S$6,000 to S$6,300.
Applies to: Wages from 1 Sep 2023
Source: IRAS: CPF Relief for employees -
In force
S$80,000 cap on personal reliefs
All personal reliefs claimed in a YA, added together, are capped at S$80,000.
Applies to: YA 2018 onwards
Source: IRAS: Tax reliefs -
Earlier
Top rate raised to 22%
Resident rates above S$160,000 went up, ending at 22% on chargeable income above S$320,000 (from 20%).
Applies to: YA 2017 to YA 2023 (income earned 2016 to 2022)
Source: IRAS: Individual Income Tax rates -
Earlier
CPF Ordinary Wage ceiling S$6,000
The monthly salary ceiling for CPF went from S$5,000 to S$6,000, so CPF Relief covers employee CPF on up to S$6,000 a month.
Applies to: Wages from 1 Jan 2016
Source: CPF Board: Budget 2016 initiatives relating to CPF
Good to know
Income tax questions
What are the income tax rates in Singapore for YA 2026?
Tax residents pay progressive rates from 0% on the first S$20,000 of chargeable income up to 24% on income above S$1,000,000. These rates have applied since YA 2024. Chargeable income is your income after personal reliefs, which are capped at S$80,000 a year.
Is there a personal income tax rebate for YA 2026?
No. IRAS lists no Personal Income Tax Rebate for YA 2026, and Budget 2026's tax changes did not include one. The last rebates were 60% of tax payable, up to S$200, for YA 2025 and 50%, up to S$200, for YA 2024.
Source: IRAS: Personal Income Tax Rebate
How much income tax do foreigners pay in Singapore?
It depends on tax residency, not citizenship. A foreigner who stayed or worked in Singapore for at least 183 days in the previous year is a tax resident and pays resident rates after reliefs. A non-resident pays 15% of employment income or the resident rates, whichever is higher, with no reliefs.
What is the maximum tax relief I can claim in Singapore?
S$80,000 per Year of Assessment. The cap applies to all personal reliefs added together, including CPF Relief, SRS Relief and the Working Mother's Child Relief.
Is CPF tax deductible in Singapore?
Yes. Your compulsory employee CPF contributions are given as CPF Relief, on wages up to the Ordinary Wage and Additional Wage ceilings. For income earned in 2025 (YA 2026), the Ordinary Wage ceiling was S$7,400 a month.
Source: IRAS: CPF Relief for employees
Sources
Last updated: . Figures as of October 2026, checked against IRAS’s website and the Budget 2026 tax annex. Budget changes rebates and reliefs each February, so check IRAS before you rely on a figure.
- IRAS: Individual Income Tax rates
- IRAS: Sample Income Tax calculations
- IRAS: Tax reliefs and the S$80,000 relief cap
- IRAS: Personal Income Tax Rebate
- Ministry of Finance: Budget 2026 Annex H-1, Tax Changes (PDF)
- IRAS: Earned Income Relief
- IRAS: CPF Relief for employees
- CPF Board: CPF contribution rate tables from 1 January 2025 (PDF)
- IRAS: Spouse Relief
- IRAS: Qualifying Child Relief (QCR)
- IRAS: Working Mother's Child Relief (WMCR)
- IRAS: Parent Relief
- IRAS: NSman Relief (Self, Wife and Parent)
- IRAS: SRS contributions and tax relief
- IRAS: CPF Cash Top-up Relief
- IRAS: Working out my tax residency
- IRAS: Life Insurance Relief
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