Who is considered a tax resident in Singapore?

You are a tax resident if you are a Singapore Citizen, Singapore Permanent Resident, or foreigner who stayed/worked in Singapore for 183+ days in the preceding year. Residents enjoy progressive tax rates and personal reliefs.

What is CPF and how does it affect taxes?

CPF (Central Provident Fund) is Singapore's mandatory retirement savings. Employee contributions (up to 20% of salary) are deducted before tax calculation. This reduces your taxable income. CPF has monthly caps (S$6,000 ceiling).

What tax reliefs are available in Singapore?

Tax reliefs include: Earned Income Relief (automatic, based on age), CPF Relief (up to S$80,000), parent/handicapped dependent reliefs, spouse relief, NSman relief, course fees relief, and working mother's child relief. Reliefs reduce chargeable income.

When are Singapore taxes due?

Tax filing period is March 1 to April 18 each year for the previous year's income. Payment is due one month after receiving your Notice of Assessment. Employers withhold income tax monthly only for non-residents.

Do foreigners pay more tax in Singapore?

Non-residents pay the higher of: 15% flat rate or progressive resident rates. Non-residents also don't get personal reliefs. However, employment income from director fees, consultancy, etc. is taxed at 24%.

Is Singapore tax lower than other countries?

Yes, Singapore has one of the lowest personal income tax rates globally. No capital gains tax, low progressive rates (0-24%), and various reliefs make Singapore very tax-competitive, especially for high earners.

What is IRAS and how do I file taxes?

IRAS (Inland Revenue Authority of Singapore) administers taxes. Most residents can e-File online through myTax Portal. IRAS pre-fills employment income. You review, add deductions/reliefs, and submit. Paper filing also available.

Free Singapore Income Tax Calculator (YA 2025)

Updated for YA 2025 rates.

Calculate your Singapore personal income tax for residents and non-residents. Includes CPF contributions, all key reliefs, and accurate progressive tax rates for the Year of Assessment 2025.

Gross Employment Income (SGD)

10k

Other Taxable Income (SGD)

e.g., Rental income, director's fees, etc.

Resident Status

Age

For age-based reliefs (e.g., E.I.R.)

Mandatory CPF Contributions (SGD)

Enter your mandatory employee CPF contributions for the year. If 0, it will be estimated.

Tax Reliefs

Voluntary CPF Cash Top-Up (SGD)

Amount voluntarily topped up to self's/family's CPF. Capped at S$8k for self, S$8k for family.

Parents/Handicapped Dependents

Number of eligible parents/handicapped dependents.

Dependents live with me

Qualifying Children

Number of eligible children (S$4,000 per child).

Working Mother's Children

Number of eligible children for WMCR.

Mother's Earned Income (SGD)

Required for WMCR calculation.

Approved Course Fees (SGD)

Amount of approved course fees paid (capped at S$5,500).

Life Insurance Premiums (SGD)

Only applicable if mandatory CPF contributions were less than S$5,000.

Spouse's Annual Income (SGD)

For Spouse Relief eligibility (if ≤ S$4,000).

Tax Resident Benefits

• Progressive tax rates (0-24%)
• Personal tax reliefs available
• First S$20,000 is tax-free
• CPF contributions reduce taxable income

Singapore Personal Income Tax Overview

Singapore maintains one of the most competitive personal income tax systems globally, with progressive tax rates ranging from 0% to 24%. The system is designed to be simple, transparent, and business-friendly while providing adequate social safety nets through CPF.

Tax residents benefit from numerous reliefs and exemptions that significantly reduce tax liability. The first S$20,000 of chargeable income is completely tax-free for residents, making Singapore particularly attractive for middle-income earners.

Singapore Income Tax Rates 2025 (For YA 2025)

Chargeable Income	Tax Rate	Tax on Bracket
First S$20,000	0%	S$0
Next S$10,000	2%	S$200
Next S$10,000	3.5%	S$350
Next S$40,000	7%	S$2,800
Next S$40,000	11.5%	S$4,600
Next S$40,000	15%	S$6,000
Above S$320,000	18-24%	Variable

Non-residents pay 15% flat rate or progressive rates (whichever is higher) and do not receive personal reliefs.

Maximize Your Savings: A Guide to Key Tax Reliefs

Earned Income Relief

Amount: S$1,000 - S$9,000

Automatic relief based on age and income. Higher relief for those aged 55-59 (S$6,000) and 60+ (S$8,000).

CPF Relief & Cash Top-Up

Cap: S$80,000 (Overall)

Your mandatory CPF contributions are automatically tax-deductible. You can also claim CPF Cash Top-Up Relief for voluntary contributions to your own or family members' Special/Retirement accounts, up to S$8,000 for self and an additional S$8,000 for family.

Parent/Handicapped Dependent

Amount: S$9,000 - S$14,000

Claim this for supporting parents, grandparents, or handicapped dependents. To qualify, the dependent's annual income must not exceed S$4,000. You can claim a higher amount if the dependent lives with you in the same household in Singapore.

Spouse/Handicapped Spouse

Amount: S$2,000 - S$5,500

For legally married spouses with annual income ≤S$4,000. Higher relief for handicapped spouse.

Working Mother's Child Relief

Amount: 15-25% of earned income

For working mothers. Percentage increases with each child (1st: 15%, 2nd: 20%, etc.). Significant tax savings.

Course Fees Relief

Cap: S$5,500

For course fees related to current employment or improving skills. Includes seminars and conferences.

Understanding the S$80,000 Tax Relief Cap

For the Year of Assessment, there is a total cap of S$80,000 on the amount of tax reliefs an individual can claim. This cap applies to the total amount of all reliefs claimed, including the popular ones like CPF Cash Top-up, SRS top-ups, and NSman relief. It's crucial to be aware of this cap when planning your tax contributions and reliefs for the year. Our calculator automatically applies this cap to provide an accurate tax payable amount.

Answering 'How is Singapore income tax calculated?' and Other FAQs

Maximize Your Tax Savings!

You could save more on taxes by topping up your CPF. Voluntary CPF Cash Top-Ups are eligible for tax relief up to S$16,000 annually (S$8,000 for self, S$8,000 for family).

Plan Your Finances Further

After understanding your tax obligations, take the next step in your financial planning. See how your take-home pay affects your property goals with our Home Affordability Calculator, or plan for your home loan with the Mortgage Calculator.