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Singapore Personal Income Tax Calculator (IRAS)

Calculate your personal income tax for Singapore residents and non-residents based on IRAS progressive or flat tax rates for the selected Year of Assessment. Includes reliefs and rebates.

Your details

The year in which you are filing your tax return for the income earned in the preceding year. Tax rates and reliefs may vary by year.

A Singapore tax resident is generally an individual who has stayed or worked in Singapore for at least 183 days in the preceding year.

Total income from employment, self-employment, or trade for the year. Do not include CPF contributions.

Total mandatory CPF contributions made by you (employee's share) for the year. This is a tax relief.

Sum of other eligible reliefs (e.g., Earned Income Relief, Parent Relief, Course Fees Relief). The total of all reliefs is capped.

Any applicable tax rebate amount for the Year of Assessment (e.g., Personal Income Tax Rebate). Check IRAS announcements.

Result

Tax After Rebate SGD 2,555.00

Final tax payable after applying any tax rebate.

How it is calculated

Total Reliefs (Capped) Sum of CPF Relief and other reliefs, subject to the global cap.
SGD 13,500.00
Chargeable Income Annual income minus total capped reliefs. This is the amount subject to tax.
SGD 71,500.00
Tax Payable (Resident) Tax calculated using the progressive resident tax rates for the selected Year of Assessment.
SGD 2,755.00
Tax Payable (Non-Resident) Non-resident employment tax is the higher of the flat 15% rate or the resident progressive rates (without reliefs).
SGD 12,750.00
Keep in mind
  • This calculator is for Singapore tax residents and non-residents on employment/trade income only. Non-resident taxation for other income types (e.g., director's fees, rental) is not covered.
  • Tax rates and relief caps are based on the latest available information for YA 2025 and YA 2026. For future Years of Assessment, please verify the latest rates on the IRAS website.
  • The calculation assumes all income is from employment or trade. Different rules apply to specific income types like rental or investment income.
  • The 'Other Reliefs' input is a sum. You are responsible for ensuring eligibility and correct amounts for each relief category.
  • For non-residents, employment income is taxed at the higher of the flat 15% rate or the resident progressive rates (calculated on gross income without reliefs).

Indicative result, calculated from the details and the rules listed below. It does not replace an official calculation or advice from a professional.

Singapore Personal Income Tax

All individuals who earn income in Singapore are subject to personal income tax. The amount you pay depends on your tax residency status, your annual chargeable income, and the applicable tax rates, reliefs, and rebates for the Year of Assessment (YA). This calculator helps you estimate your tax liability.

How is Income Tax Calculated?

The basic formula for Singapore residents is: Tax Payable = Tax on Chargeable Income − Tax Rebates.

Chargeable Income is your total annual income from employment, trade, or business minus the total tax reliefs you are eligible for. The total of all reliefs is subject to a global cap of S$80,000.

Tax on Chargeable Income is calculated using progressive tax rates. The income is divided into brackets, and each portion is taxed at a specific rate. The rates for YA 2026 (income earned in 2025) range from 0% on the first S$20,000 to 24% on income above S$1,000,000.

Tax Rebates are deducted directly from the tax amount before it is payable. The government may announce rebates (e.g., Personal Income Tax Rebate) for specific Years of Assessment.

For non-residents, employment income is taxed at the higher of a flat rate of 15% or the resident progressive tax rates (applied to the gross income without any reliefs). This ensures a minimum tax take. Other types of non-resident income (e.g., director's fees) are taxed at a flat 24%.

Step-by-Step Example (Resident, YA 2026)

Let's calculate the tax for a resident with an annual employment income of S$85,000 in 2025 (filing for YA 2026).

  1. Annual Income: S$85,000.
  2. Reliefs: CPF Relief of S$8,500 + Other Reliefs of S$5,000 = S$13,500. This is below the global cap of S$80,000.
  3. Chargeable Income: S$85,000 − S$13,500 = S$71,500.
  4. Tax Calculation (Progressive Rates for YA 2026):
    • 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
    • Remaining S$31,500 at 7%: S$2,205
  5. Tax Before Rebate: S$0 + S$200 + S$350 + S$2,205 = S$2,755.
  6. Tax After Rebate: Assume a tax rebate of S$200. Final tax payable: S$2,755 − S$200 = S$2,555.

Common Reliefs and Deductions

Common tax reliefs include:

  • Earned Income Relief: Automatic relief for all working individuals.
  • CPF Relief: For mandatory employee CPF contributions.
  • Parent Relief: For supporting parents or grandparents.
  • Course Fees Relief: For approved courses to upgrade skills.

Remember, the total of all reliefs claimed cannot exceed S$80,000.

Preparing Your Documents

After estimating your tax, you should gather supporting documents for your tax filing. If you are an employee, your employer will provide an IR8A Form. If you are self-employed or a freelancer, you should have records of your income and expenses, and you may need to prepare a Freelance Agreement or Contract for Services for future engagements to clearly document your fees and terms.

Filing and Payment

Taxes are filed electronically via myTax Portal. The filing deadline for individuals is typically 18 April each year. Payment can be made via GIRO, internet banking, or credit card.

Frequently asked questions

Who is considered a Singapore tax resident?

You are generally considered a tax resident if you have stayed or worked in Singapore for 183 days or more in the preceding calendar year.

What is the difference between Year of Assessment and the income year?

The Year of Assessment (YA) is the year in which you file and pay taxes. The income assessed is typically what you earned in the previous calendar year. For example, income earned in 2025 is assessed in YA 2026.

Are CPF contributions tax deductible?

Yes, mandatory employee CPF contributions are tax-deductible as CPF Relief. Employer CPF contributions are not part of your taxable income.

How is tax calculated for non-residents?

Non-resident employment income is taxed at the higher of a flat 15% rate or the resident progressive tax rates (applied to the gross income without reliefs). Director's fees and other income are taxed at a flat 24%.

What happens if my reliefs exceed S$80,000?

The total amount of all reliefs you can claim is capped at S$80,000. Any amount above this cap will not reduce your chargeable income.

Where can I find the official tax rates for future years?

The Inland Revenue Authority of Singapore (IRAS) publishes the tax rates and changes on its official website. Always check there for the most current information applicable to your Year of Assessment.

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