Singapore Income Tax Calculator
Calculate Singapore resident income tax for YA 2026 (income earned in 2025) and YA 2027.
About the Singapore Income Tax Calculator
Tax residents pay progressive rates from 0% on the first $20,000 of chargeable income up to 24% above $1 million. Chargeable income is income minus personal reliefs (such as earned income, CPF and NSman reliefs), which are capped at $80,000 in total. Budget 2026 didn't extend the personal income tax rebate.
The formula
Tax = Σ chargeable income in each band × rate
Resident rates from YA 2024
| Chargeable income | Rate |
|---|---|
| $0 – $20,000 | 0% |
| $20,000 – $30,000 | 2% |
| $30,000 – $40,000 | 3.5% |
| $40,000 – $80,000 | 7% |
| $80,000 – $120,000 | 11.5% |
| $120,000 – $160,000 | 15% |
| $160,000 – $200,000 | 18% |
| $200,000 – $240,000 | 19% |
| $240,000 – $280,000 | 19.5% |
| $280,000 – $320,000 | 20% |
| $320,000 – $500,000 | 22% |
| $500,000 – $1,000,000 | 23% |
| above $1,000,000 | 24% |
Worked example
Example: Tax payable YA 2026 = $3,280.00
- Inputs: Assessable income (salary, bonus, etc.): $99,000; Personal reliefs (including CPF relief): $20,000.
- Formula: Tax = Σ chargeable income in each band × rate
- Result: Tax payable YA 2026 = $3,280.00
- Marginal rate: 7%
- Chargeable income: $79,000
Questions people ask
How are non-residents taxed?
Employment income at 15% or resident rates, whichever is higher; other income at 24%.
Is CPF relief automatic?
Yes, your compulsory employee CPF contributions are given as relief.