Free Singapore Income Tax Calculator (YA 2026)

You are a tax resident for a Year of Assessment if you are a Singapore Citizen or Permanent Resident who normally lives in Singapore, or a foreigner who stayed or worked here for at least 183 days in the previous calendar year. Tax residents are taxed on a progressive scale from 0% to 24% and can claim personal reliefs such as Earned Income Relief, CPF Relief and the various family reliefs. Non-residents (under 183 days) are taxed differently — see the question below. Your residency for one year does not automatically carry to the next; it is assessed each year based on your physical presence and employment.

Tax is charged on your chargeable income, not your gross salary. We start with total income, subtract any 250% donation deduction to get assessable income, then subtract your mandatory CPF and your tax reliefs (capped at S$80,000) to reach chargeable income. The progressive resident rates then apply: the first S$20,000 is tax-free, the next S$10,000 is taxed at 2%, and so on up to 24% above S$1,000,000. For example, S$80,000 of chargeable income produces S$3,350 of tax. These YA 2024 rates are unchanged for YA 2026.

Your mandatory employee CPF contributions are deducted before tax, so they directly lower your chargeable income. In 2026, CPF is calculated on monthly wages up to the S$8,000 Ordinary Wage ceiling, with the employee share at 20% for those aged 55 and below. On an S$80,000 salary that is roughly S$16,000 of CPF, reducing the income that gets taxed. To see exactly how your contributions split across your OA, SA/RA and MediSave accounts, use our CPF Contribution Calculator.

No. IRAS granted a one-off Personal Income Tax Rebate for YA 2024 (50% of tax, capped at S$200) and YA 2025 (60%, capped at S$200), but no rebate was announced for YA 2026. This calculator therefore applies no rebate to your YA 2026 tax. The separate Parenthood Tax Rebate (PTR) for parents of Singaporean children is unaffected and is still applied where you enter qualifying children. Always confirm the latest position on the IRAS website, as rebates are decided each Budget.

Common reliefs include Earned Income Relief (S$1,000–S$8,000 by age), CPF Cash Top-Up Relief (up to S$8,000 for yourself plus S$8,000 for family), Qualifying Child Relief (S$4,000 per child), Working Mother's Child Relief, parent and spouse reliefs, SRS contributions (up to S$15,300 for citizens/PRs), course fees (up to S$5,500) and NSman relief. The total of all personal reliefs is capped at S$80,000 per Year of Assessment — our calculator applies this cap automatically, so adding reliefs beyond it will not reduce your tax further.

The main levers are reliefs that also build long-term savings. Topping up your CPF Special/Retirement Account (up to S$8,000) or a family member's account qualifies for relief while earning up to 4% interest. Contributing to the Supplementary Retirement Scheme (SRS) gives dollar-for-dollar relief up to S$15,300, and the funds can be invested. Approved donations give a 250% deduction. Course fees for skills upgrading qualify too. Remember the S$80,000 relief cap. To project how CPF or SRS top-ups grow over time, try our Compound Interest Calculator.

If you spent fewer than 183 days in Singapore, your employment income is taxed at the higher of a 15% flat rate or the resident progressive rates, and you cannot claim personal reliefs. Other income such as director's fees, consultancy and most other professional income is taxed at 24%. Short stays of 60 days or less in a year may be exempt for certain employment income (excluding directors and public entertainers). Because non-residents forgo reliefs, the effective rate is often higher than for a resident on the same income.

Tax filing runs from 1 March to 18 April each year for the previous calendar year's income, through the IRAS myTax Portal. Many employees are on the Auto-Inclusion Scheme, so their employment income is pre-filled. After filing you receive a Notice of Assessment, and payment is due within one month — you can pay in a lump sum or via GIRO instalments. For YA 2026 you are reporting income earned in 2025. Filing late or under-declaring income can attract penalties, so review your pre-filled figures carefully.

It uses the published IRAS resident tax brackets (YA 2024 onwards, unchanged for YA 2026), the S$80,000 relief cap, and the S$8,000 CPF Ordinary Wage ceiling for 2026, so the headline tax figure is reliable for typical salaried residents. A few situations are simplified: Working Mother's Child Relief uses the percentage method (for children born before 2024), spouse relief is treated as an eligibility check, and the auto-estimated CPF assumes Ordinary Wages only. It is an estimate for planning, not an official assessment — confirm exact figures with IRAS before filing.

For most earners, yes. There is no capital gains tax, and the top marginal rate of 24% only applies above S$1,000,000 of chargeable income. A resident earning S$80,000 typically pays an effective rate of well under 5% after CPF and basic reliefs. Combined with reliefs that double as retirement savings, this keeps Singapore competitive, especially for middle and upper-middle incomes. If you are weighing how your take-home supports big goals, see how much property it can carry with our Home Affordability Calculator.