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Singapore Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Singapore's hidden cost: income tax is just 0-24%, but CPF (Central Provident Fund) adds 20% employee + 17% employer contributions. A S$100,000 earner pays only S$5,650 income tax (~5.7%)—but S$20,000 goes to CPF. No capital gains tax, no inheritance tax, territorial taxation. First S$20,000 is completely tax-free.
At a glance

Key Facts

Tax Rate Range
0-24%
Tax Type
Progressive - rate increases with income
Filing Deadline
April 15 (April 18 for e-filing)
Introduction

Singapore offers one of Asia's most attractive tax regimes: 0-24% progressive rates with first S$20,000 tax-free, no capital gains tax, and territorial taxation (foreign income not taxed unless remitted). But the hidden cost is CPF (Central Provident Fund): employees pay 20% of salary (capped at S$7,400/month ordinary wage, raised January 2026) while employers add 17%. A S$100,000 earner pays just S$5,650 income tax (~5.7%), but CPF contributions total S$20,000—making true payroll cost much higher. Singapore has no inheritance tax (abolished 2008) and no dividend tax, making it a wealth hub. Non-residents pay flat 15% or resident rates, whichever is higher. The 183-day rule determines tax residency. Filing deadline is April 15 (April 18 for e-filing). Use our calculator to estimate your Singapore tax liability.

This hub links to every Singapore tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Singapore Tax Guides

Detailed Singapore tax guides on CountryTaxCalc:

Section 02

Singapore Income Tax Calculator

Singapore's income tax uses Progressive rates from 0% to 24%. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
S$0 - S$20,0000%
S$20,000 - S$30,0002%
S$30,000 - S$40,0003.5%
S$40,000 - S$80,0007%
S$80,000 - S$120,00011.5%
S$120,000 - S$160,00015%
S$160,000 - S$200,00018%
S$200,000 - S$240,00019%
S$240,000 - S$280,00019.5%
S$280,000 - S$320,00020%
S$320,000 - S$500,00022%
S$500,000 - S$1,000,00023%
Over S$1,000,00024%
Section 03

Related Hubs

Singapore tax connects with these hubs on CountryTaxCalc:

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FAQ

Frequently Asked Questions

What are Singapore's income tax rates for 2026?

Singapore has 13 progressive brackets from 0% to 24%. First S$20,000 is tax-free, 2% on S$20,000-30,000, 3.5% on S$30,000-40,000, scaling up to 24% above S$1,000,000. Effective rate on S$100,000 is just 5.7% (S$5,650). The 24% top rate only applies to income above S$1 million—most residents pay well under 15%.

What is CPF and how much do I pay?

CPF (Central Provident Fund) is Singapore's mandatory retirement savings scheme. Employees under 55 contribute 20% of salary; employers add 17%. Contributions are capped on 'ordinary wages' of S$7,400/month (S$88,800/year) effective January 2026, raised from S$6,800/month. CPF funds go to Ordinary Account (housing/investment), Special Account (retirement), and Medisave (healthcare). Withdrawable from age 55, full access at 65.

Does Singapore tax foreign income?

Singapore uses territorial taxation—foreign-sourced income is tax-free unless remitted into Singapore. If you earn dividends from foreign stocks, foreign rental income, or overseas employment income and keep it outside Singapore, no tax applies. This makes Singapore attractive for international business owners and investors. Note: Foreign income remitted by tax residents may be taxable.

How does Singapore determine tax residency?

You're a Singapore tax resident if physically present or employed in Singapore for 183+ days in a calendar year. Residents pay progressive rates (0-24%). Non-residents pay flat 15% (or resident rates if higher) on employment income and 24% on director fees. If present for less than 60 days, employment income may be exempt entirely.
Disclaimer:This hub provides general information about Singapore taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Singapore tax authority or a qualified local tax adviser. This is not tax or legal advice.
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