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Singapore Income Tax Calculator 2025

IRAS YA2026 tax rates — progressive resident rates with reliefs, or non-resident flat rate.

✓Rates updated: January 2025Source: Inland Revenue Authority of Singapore
Singapore's personal income tax system is designed to keep the burden low for middle-income earners. The first S$20,000 of chargeable income is tax-free, and rates rise gradually to a top rate of 24% on income above S$1,000,000 for residents. A wide range of personal reliefs — CPF contributions, parent relief, course fees and more — reduce taxable income, subject to a combined relief cap of S$80,000. Non-residents pay a flat 24% (or 15%, whichever is higher) with no reliefs available. Singapore does not tax capital gains or dividends.
S$
Tax Reliefs (total capped at S$80,000)
S$
Employee CPF contribution — 20% of salary (max S$37,740)
S$
S$1,500 active NSman or S$3,500 key appointment holder
S$
Approved courses for upgrading skills
S$
S$5,500 per parent; S$9,000 if living together
S$
Qualifying child relief
S$
Supplementary Retirement Scheme contributions
Total Tax Payable
S$5,604
Chargeable Income
S$99,600
Effective Tax Rate
4.7%
Total reliefs applied
S$20,400
Monthly tax to set aside
S$467
Income BandAmountRateTax
S$20,001 – S$30,000S$10,0002.0%S$200
S$30,001 – S$40,000S$10,0003.5%S$350
S$40,001 – S$80,000S$40,0007.0%S$2,800
S$80,001 – S$120,000S$19,60011.5%S$2,254
Total TaxS$99,6004.7%S$5,604
⚠️ Based on IRAS YA2026 progressive tax rates. Reliefs capped at S$80,000. Does not include personal income tax rebates, earned income relief, or spousal relief. File your tax return via myTax Portal at mytax.iras.gov.sg by 18 Apr 2026.

Frequently Asked Questions

Who qualifies as a tax resident in Singapore?

You are a Singapore tax resident if you are a Singapore citizen or PR, or a foreigner who has stayed or worked in Singapore for 183 days or more in the tax year. Tax residents benefit from progressive rates starting at 0% and can claim personal reliefs.

What income tax rate applies to non-residents in Singapore?

Non-residents are taxed at a flat rate of 24% on employment income, or 15% if that produces a higher tax — whichever is the higher amount. Director's fees and other Singapore-sourced income are taxed at 24%. Non-residents cannot claim personal reliefs.

What is the S$80,000 personal income tax relief cap?

IRAS caps total personal income tax reliefs at S$80,000 per Year of Assessment. This combined cap covers CPF Relief, NSman Relief, Parent Relief, Child Relief, Course Fees Relief and SRS contributions. Any claim beyond $80,000 is automatically capped.

How does CPF Relief reduce my Singapore income tax?

CPF Relief lets you deduct your mandatory employee CPF contributions from taxable income. For most employees below 55, this is 20% of salary up to the CPF Annual Limit of S$37,740. It is automatically granted — you do not need to apply separately.

When is the Singapore income tax filing deadline?

The e-filing deadline for YA 2026 (income earned in 2025) is 18 April 2026 via myTax Portal. Most salaried employees under the Auto-Inclusion Scheme (AIS) do not need to file — their employer submits earnings data directly to IRAS.