Income Tax Calculator
Estimate your Singapore resident income tax for the latest assessment year. Enter your assessable income and total reliefs to see your chargeable income, tax payable, effective rate and marginal rate.
After employment expenses and approved donations.
CPF & retirement
Your compulsory employee CPF for the year.
Capped at $16,000 ($8k self + $8k family).
Capped at $15,300 (citizen/PR) or $35,700 (foreigner).
Family
NSman & insurance
Relief only if your CPF is under $5,000.
Relief ≤ 7% of this.
Estimated tax payable
$1,560.80
Resident rates, YA2026.
Total reliefs
$14,860
Chargeable income
$54,440
Effective rate
2.25%
Tax ÷ income
| Earned Income Relief | $1,000 |
| CPF / Provident | $13,860 |
| Total reliefs | $14,860 |
Estimates only. Reliefs follow IRAS rules and caps (per-child QCR+WMCR cap $50k; overall cap $80k); Course Fees Relief lapsed from YA2026. Eligibility conditions (income thresholds, residency, caregiving) are your responsibility. Verify against your IRAS Notice of Assessment.
| Chargeable income band | Rate | Income in band | Tax |
|---|---|---|---|
| $0 – $20,000 | 0.0% | $20,000 | $0.00 |
| $20,000 – $30,000 | 2.0% | $10,000 | $200.00 |
| $30,000 – $40,000 | 3.5% | $10,000 | $350.00 |
| $40,000 – $80,000 | 7.0% | $14,440 | $1,010.80 |
| Gross tax | $54,440 | $1,560.80 |
How Singapore income tax is worked out
Singapore taxes resident individuals on a progressive scale. The first $20,000 of chargeable income is tax-free, and each band above it is taxed at a higher marginal rate, rising to 24% on income above $1,000,000. Because only the income within each band is taxed at that band's rate, your effective rate is always lower than your marginal rate.
From income to tax payable
IRAS follows a fixed pipeline: start with your assessable income (after employment expenses and approved donations), subtract your personal reliefs (capped at $80,000 in total) to get chargeable income, apply the progressive bands to get gross tax, then deduct any rebate. The result is your net tax payable, which can never be negative.
Reliefs are the main lever most people can use. To see which reliefs you qualify for and how much tax they save, try the Tax Relief Optimizer; to see your monthly net pay after CPF and tax, use the Take-Home Pay calculator.
Frequently asked questions
How is Singapore resident income tax calculated?
IRAS works out your chargeable income by taking your assessable income (after employment expenses and approved donations) and subtracting your personal reliefs, which are capped at $80,000 in total. The progressive resident rates are then applied band by band, and finally any rebate is deducted to give your net tax payable.
What is the difference between my effective rate and marginal rate?
Your marginal rate is the rate charged on your next dollar of chargeable income — the band your income tops out in. Your effective rate is the total tax divided by your assessable income, which is lower because the first $20,000 is tax-free and lower bands are taxed at lower rates.
Is there a personal income tax rebate for YA2026?
No. A 50% rebate (capped at $200) applied for YA2024 and a 60% rebate (capped at $200) for YA2025, but no Personal Income Tax Rebate has been announced for YA2026, so this calculator applies none.
What counts towards the $80,000 relief cap?
The cap applies to the sum of your personal reliefs — Earned Income Relief, CPF relief, child reliefs, CPF cash top-ups, SRS contributions and so on. Approved donations are not reliefs; they are deducted earlier, when arriving at assessable income, and are not subject to the cap.