Bonus Tax Calculator
See how much of your bonus disappears to income tax and CPF — and what actually lands in your bank account. Enter your salary, bonus and age to estimate the take-home amount.
Your yearly Ordinary Wages before the bonus. Default $69,300 ≈ the SG median ($5,775/mo).
Annual Wage Supplement (AWS), performance bonus or any one-off lump sum.
Sets your CPF employee contribution rate (20% up to age 55, then lower).
Net bonus in your pocket
$7,300
73.0% of your $10,000 bonus
Income tax on bonus
$700
Employee CPF on bonus
$2,000
Marginal tax rate
7.0%
On the top dollar of your bonus
| Gross bonus | $10,000 |
| Less: employee CPF (20.0% on $10,000) | −$2,000 |
| Less: income tax (marginal) | −$700 |
| Net bonus | $7,300 |
Additional Wage (AW) ceiling remaining this year: $32,700. CPF is only deducted from the portion of your bonus up to this ceiling; any excess is CPF-free.
Estimates only. Tax shown is the marginal tax your bonus adds, ignoring personal reliefs (which apply to your overall income, not the bonus alone), and assumes Singapore tax residency. Verify against your IRAS Notice of Assessment and CPF statement.
How a bonus is taxed in Singapore
Singapore has no separate bonus tax. Your bonus is added to your other employment income and taxed under the same resident progressive schedule. The catch is that it sits on top of your salary, so it is taxed at your marginal rate — the rate applied to your highest dollar of income. If your salary already fills a tax band, part of the bonus can be pushed into the next, higher band, which is why a bonus can feel like it is taxed more heavily.
This calculator computes the tax your bonus adds as the difference between the tax on (salary + bonus) and the tax on your salary alone, using the IRAS YA2024-onwards rates. There is no Personal Income Tax Rebate announced for YA2026.
CPF and the Additional Wage ceiling
A bonus counts as an Additional Wage for CPF. Employee CPF is deducted on it, but only up to the Additional Wage ceiling, calculated as the $102,000 annual salary ceiling minus the Ordinary Wages already subject to CPF that year. Higher earners whose salary alone approaches the ceiling will see little or no CPF taken from their bonus. The employee contribution rate follows your age — 20% up to 55, tapering down thereafter, per the 1 January 2026 CPF rates.
Frequently asked questions
Is my bonus taxed at a higher rate than my salary?
Not at a special “bonus rate” — Singapore taxes a bonus as ordinary income. But because it stacks on top of your salary, it is taxed at your marginal rate, i.e. the rate on your highest band. If your salary already sits near the top of a bracket, part of the bonus can spill into the next, higher band. This calculator works out exactly that incremental tax.
Do I pay CPF on my bonus?
Usually yes. A bonus is an Additional Wage (AW), and employee CPF is deducted on it up to the Additional Wage ceiling. The AW ceiling for the year is $102,000 minus the Ordinary Wages already subject to CPF. Once your salary plus bonus reaches the $102,000 annual salary ceiling, any further bonus is CPF-free.
What CPF rate applies to my bonus?
The same age-based employee rate as your salary: 20% up to age 55, 18% from 55 to 60, 12.5% from 60 to 65, then lower. These are the rates in force from 1 January 2026. Your employer also contributes its share on top, but that is not deducted from your bonus.
Why does the tax here look different from my income tax bill?
This tool isolates only the extra tax your bonus adds, before any personal reliefs. Reliefs (Earned Income Relief, CPF relief, child reliefs, etc.) reduce your overall chargeable income, not the bonus specifically, so they are handled in the full Income Tax Calculator. Use this tool to gauge the bonus’s marginal impact, and the income tax calculator for your total annual bill.