Singapore Tax Calculator 2026

Calculate IRAS income tax with official rates, CPF contributions, and tax reliefs

Updated: January 2026 | YA2026

Singapore Tax Summary YA2026

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Tax Rates: 0% to 24% (progressive)
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CPF (Employee): 20% of wages
✂️
Tax-Free: First SGD 20,000
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Filing Deadline: April 15, 2026
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Relief Cap: SGD 80,000 total
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Non-Resident: 15% flat rate

Calculate Your IRAS Tax Liability

Enter your income for accurate YA2026 Singapore tax calculations

Using SGD | Progressive brackets | CPF included | IRAS compliant

CPF Contributions Explained

Central Provident Fund contributions are mandatory for Singapore Citizens and Permanent Residents.

Age 55 and Below

37%
20% employee + 17% employer

Age 55-60

31%
15% employee + 16% employer

Age 60-65

22%
9.5% employee + 12.5% employer

Wage Ceiling

SGD 6,800
Maximum monthly ordinary wages
CPF Allocation (Age 55 and below): Ordinary Account (OA): 23% | Special Account (SA): 6% | Medisave Account (MA): 8%. Your CPF can be used for housing (OA), retirement (SA), and healthcare (MA).

Singapore Tax Reliefs YA2026

Reduce your taxable income with these reliefs. Total personal reliefs capped at SGD 80,000.

Earned Income Relief

Up to SGD 8,000
SGD 1,000 (below 55) to SGD 8,000 (60+)

CPF Relief

Up to SGD 37,740
Mandatory + voluntary contributions

NSman Relief

SGD 1,500-5,000
For NSmen, wives, and parents

Parent Relief

SGD 9,000-14,000
Per dependant parent (handicapped: higher)

Spouse Relief

SGD 2,000
Spouse income below SGD 4,000

Course Fees Relief

Up to SGD 5,500
Academic, professional, vocational courses

Singapore Tax Calculation Examples YA2026

See how Singapore income tax, CPF, and reliefs apply to different income levels

Entry Level Professional

SGD 48,000
Gross Income SGD 48,000
CPF Employee (20%) -SGD 9,600
Earned Income Relief -SGD 1,000
Tax Payable -SGD 730
Net Income SGD 37,670
Effective Tax Rate: ~1.5% | Monthly Net: ~SGD 3,139

Mid-Career Professional

SGD 96,000
Gross Income SGD 96,000
CPF Employee (capped) -SGD 16,320
Earned Income Relief -SGD 1,000
Tax Payable -SGD 4,960
Net Income SGD 73,720
Effective Tax Rate: ~5.2% | Monthly Net: ~SGD 6,143

Senior Executive

SGD 200,000
Gross Income SGD 200,000
CPF Employee (capped) -SGD 16,320
Earned Income Relief -SGD 1,000
Tax Payable -SGD 20,700
Net Income SGD 161,980
Effective Tax Rate: ~10.4% | Monthly Net: ~SGD 13,498
Note: These examples assume Singapore Citizens/PRs age 55 and below. Actual calculations depend on residency status, age, and applicable tax reliefs. Use the calculator above for personalized estimates.

Frequently Asked Questions

What is the income tax rate in Singapore for 2026?

Singapore has progressive income tax rates for YA2026 (income earned in 2025): The first SGD 20,000 is tax-free at 0%. Then rates increase progressively: 2% (SGD 20,001-30,000), 3.5% (SGD 30,001-40,000), 7% (SGD 40,001-80,000), 11.5% (SGD 80,001-120,000), up to 24% for income above SGD 1,000,000. Singapore has one of the lowest personal income tax rates among developed nations.

How much is CPF contribution in Singapore?

For Singapore Citizens and Permanent Residents aged 55 and below, total CPF contributions are 37% of ordinary wages (20% from employee + 17% from employer), up to the wage ceiling of SGD 6,800/month. The employee portion is deducted from your salary and split into three accounts: Ordinary Account (23%), Special Account (6%), and Medisave (8%). CPF rates decrease as you age.

What tax reliefs are available in Singapore?

Singapore offers various tax reliefs capped at SGD 80,000 total: Earned Income Relief (SGD 1,000-8,000 based on age), CPF Relief (up to SGD 37,740), NSman Relief (SGD 1,500-5,000), Parent Relief (SGD 9,000-14,000 per parent), Spouse Relief (SGD 2,000), Child Relief (SGD 4,000 per child), Working Mother's Child Relief (15-25% of income), Course Fees Relief (SGD 5,500), and Life Insurance Relief (up to SGD 5,000).

Do expats pay income tax in Singapore?

Tax residency depends on physical presence. If you're in Singapore for 183+ days in a calendar year, you're a tax resident and pay progressive rates (0-24%). Non-residents pay a flat 15% on employment income (or resident rates if higher) and 24% on director fees. Singapore has no capital gains tax, no inheritance tax, and generally no tax on foreign-sourced income.

When is the tax filing deadline in Singapore?

For YA2026 (income earned in 2025), the e-filing deadline is April 15, 2026. Paper filing is also due April 15. If your employer participates in the Auto-Inclusion Scheme (AIS), you may receive a pre-filled tax form. Most employees with only employment income and no rental income don't need to file manually. File through the IRAS myTax Portal.

What is the tax-free threshold in Singapore?

Singapore's first SGD 20,000 of chargeable income is tax-free (0% bracket). Additionally, with the Earned Income Relief of SGD 1,000 (for those below 55), you effectively pay no tax on the first SGD 21,000. With additional reliefs like CPF contributions, NSman relief, and others, the effective tax-free amount can be significantly higher.

How do I calculate my Singapore income tax?

To calculate Singapore income tax: 1) Start with your gross annual income. 2) Subtract CPF contributions (20% employee portion, capped at SGD 6,800/month). 3) Subtract applicable tax reliefs (capped at SGD 80,000 total). 4) Apply progressive tax rates (0-24%) to the remaining chargeable income. Use our IRAS tax calculator above for instant, accurate calculations.

Compare Singapore with Other Countries

See how Singapore's tax system compares to other low-tax destinations

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Data Source: IRAS (Inland Revenue Authority of Singapore)

Verified for YA2026 | IRAS rates | Last updated: January 2026

This calculator provides estimates based on official IRAS rates and YA2026 tax brackets. For personalized tax advice regarding tax reliefs, CPF contributions, or expatriate tax status, consult a qualified Singapore tax professional.