Tax Relief Optimizer
See how much tax you can save by adding CPF cash top-ups and SRS contributions — and exactly where the $80,000 personal relief cap stops being worth it.
Income after employment expenses and donations, before reliefs.
Earned Income Relief, compulsory CPF, spouse, child, parent, etc.
Retirement Sum Topping-Up — relief capped at $16,000 ($8k self + $8k family).
SRS relief capped at $15,300 for Singaporeans / PRs.
Estimated tax saved
$920.00
$5,650.00 now → $4,730.00 after top-ups
Tax now
$5,650.00
Tax after reliefs
$4,730.00
Marginal rate
11.5%
Top-up that counts
$8,000
Wasted (over $80k cap)
$0
Reliefs after cap
$28,000
Estimates only. No YA2026 personal income tax rebate is applied. Eligibility for each relief has its own conditions — confirm with IRAS before filing.
| Step | Now | After top-ups | Change |
|---|---|---|---|
| Assessable income | $120,000.00 | $120,000.00 | — |
| Reliefs (after $80k cap) | $20,000.00 | $28,000.00 | +$8,000.00 |
| Chargeable income | $100,000.00 | $92,000.00 | −$8,000.00 |
| Tax payable | $5,650.00 | $4,730.00 | −$920.00 |
How tax reliefs cut your bill
Singapore taxes your chargeable income — your assessable income minus the reliefs you qualify for. Because the resident tax schedule is progressive, every dollar of relief is deducted from the top, so a relief saves you tax at your highest marginal rate. A top-up by someone in the 11.5% band saves 11.5 cents on the dollar; one in the 22% band saves 22 cents.
Mind the $80,000 cap
All your personal reliefs together are capped at $80,000 per Year of Assessment. CPF cash top-ups (up to $16,000) and SRS contributions (up to $15,300 for citizens and PRs) are popular ways to add reliefs, but if your existing reliefs already approach $80,000, the extra contribution will not lower your tax. This tool flags how much of a planned top-up actually counts versus how much is wasted against the cap.
Frequently asked questions
What is the $80,000 personal relief cap?
Since YA2018, the total of all your personal income tax reliefs is capped at $80,000 per Year of Assessment. Reliefs above this cap do not reduce your chargeable income, so once you reach $80,000 of reliefs, an extra CPF top-up or SRS contribution saves you no tax.
How much can I claim for CPF cash top-ups and SRS?
CPF cash top-up (Retirement Sum Topping-Up) relief is capped at $16,000 — up to $8,000 for topping up your own account and up to $8,000 for family members. SRS contributions give relief up to $15,300 a year for Singapore Citizens and PRs ($35,700 for foreigners). Both still count towards the overall $80,000 cap.
How is my tax saving calculated?
We compute your chargeable income before and after the planned top-ups (capping total reliefs at $80,000), then apply the IRAS resident tax brackets to each. The tax saving is the difference. Because the brackets are progressive, a top-up is most valuable when it lands in a higher marginal band.
Does this include a tax rebate?
No. There is no personal income tax rebate announced for YA2026, so none is applied. The figures are estimates of gross tax payable — confirm your exact reliefs and eligibility with IRAS before filing.