Singapore Income Tax Calculator
Estimate IRAS tax payable for tax residents and non-residents from chargeable income, using official rates from YA 2024 onwards.
YA 2026 taxes income earned in calendar year 2025. Resident rates are unchanged from YA 2024.
You are usually a tax resident if you stay in Singapore for at least 183 days in the year.
Assessable income minus personal reliefs. This is the figure IRAS taxes.
Parenthood Tax Rebate or other dollar rebates that reduce tax payable after the YA rebate.
Tax Payable Estimate
What this estimate includes
Gross tax follows the IRAS resident table from YA 2024 onwards. Tax residents may receive the published YA rebate (50% capped at $200 for YA 2024, 60% capped at $200 for YA 2025, none for YA 2026). Non-resident employment income is taxed at 15% or resident rates, whichever is higher. Other non-resident income uses the 24% flat rate. Confirm the final Notice of Assessment with IRAS.
How This Bill Is Built
| From | To | Rate | Tax on Band |
|---|---|---|---|
| $0.00 | $20,000.00 | 0% | $0.00 |
| $20,000.00 | $30,000.00 | 2% | $200.00 |
| $30,000.00 | $40,000.00 | 3.5% | $350.00 |
| $40,000.00 | $80,000.00 | 7% | $2,800.00 |
IRAS Resident Tax Rates (YA 2024 onwards)
These progressive bands apply to tax-resident individuals from YA 2024, including YA 2025 and YA 2026. Gross tax payable at each cap is shown so you can check the calculator against the official IRAS table.
| Chargeable Income | Rate | Tax on Band | Gross Tax at Cap |
|---|---|---|---|
| First $20,000 | 0% | $0.00 | $0.00 |
| Next $10,000 | 2% | $200.00 | $200.00 |
| Next $10,000 | 3.5% | $350.00 | $550.00 |
| Next $40,000 | 7% | $2,800.00 | $3,350.00 |
| Next $40,000 | 11.5% | $4,600.00 | $7,950.00 |
| Next $40,000 | 15% | $6,000.00 | $13,950.00 |
| Next $40,000 | 18% | $7,200.00 | $21,150.00 |
| Next $40,000 | 19% | $7,600.00 | $28,750.00 |
| Next $40,000 | 19.5% | $7,800.00 | $36,550.00 |
| Next $40,000 | 20% | $8,000.00 | $44,550.00 |
| Next $180,000 | 22% | $39,600.00 | $84,150.00 |
| Next $500,000 | 23% | $115,000.00 | $199,150.00 |
| Above $1,000,000 | 24% | — | — |
About This Singapore Income Tax Calculator
This calculator estimates individual income tax payable to the Inland Revenue Authority of Singapore (IRAS). It is built for people who already know, or can estimate, their chargeable income — assessable income minus personal reliefs — and want a fast, private answer before filing or setting aside cash for the tax bill.
Singapore taxes residents on a progressive scale. The first $20,000 of chargeable income is taxed at 0%. Rates then step up through 2%, 3.5%, 7% and so on, reaching 24% on chargeable income above $1,000,000. The same resident table has applied from YA 2024 onwards, so YA 2025 and YA 2026 use identical bands. What does change by year is the personal income-tax rebate: 50% capped at $200 for YA 2024, 60% capped at $200 for YA 2025, and no rebate for YA 2026.
Non-residents are treated differently. Employment income is taxed at 15% or the resident rates, whichever produces the higher bill. Director fees and most other income are taxed at a flat 24%. This tool covers those three common cases so employees, foreigners on short assignments, and company directors can sanity-check an expected assessment.
Calculations run in your browser from the official band table. Nothing you type is sent to a server. Use the result as a planning figure, then confirm reliefs, donations, and the Notice of Assessment on IRAS myTax Portal.
How to Use It
- Choose the Year of Assessment. YA 2026 covers income earned in 2025. Pick YA 2024 or YA 2025 if you need the matching personal tax rebate.
- Select tax residency. Tax residents use the progressive table. Non-resident employment income uses 15% or resident rates, whichever is higher. Other non-resident income uses 24%.
- Enter chargeable income if you already have it from a prior assessment, IRAS calculator, or tax agent.
- Or derive it: enter assessable income and personal reliefs. Chargeable income is assessable income minus reliefs, floored at zero.
- Add other rebates such as Parenthood Tax Rebate if they apply. These reduce net tax after the YA rebate.
- Read the summary. Net tax payable, effective rate, marginal rate, a monthly set-aside, and the remaining room in the current band update as you type.
Key Terms and Concepts
Year of Assessment (YA) is the year IRAS assesses tax. Income from 1 January to 31 December 2025 is assessed in YA 2026.
Assessable income is total taxable income after allowable expenses and approved donations, but before personal reliefs.
Personal reliefs (earned income, CPF, qualifying child, parent, course fees, and others) are available to tax residents who meet IRAS conditions. Many reliefs are subject to an overall personal relief cap.
Chargeable income is assessable income minus personal reliefs. This is the amount the progressive table is applied to.
Gross tax payable is tax on chargeable income before rebates. Net tax payable is what remains after the YA personal income-tax rebate and other dollar rebates such as Parenthood Tax Rebate.
Effective rate is net tax divided by chargeable income. Marginal rate is the rate on the next dollar of chargeable income.
Tax resident generally means a Singapore citizen or PR, or a foreigner who stays at least 183 days in the calendar year (or meets the other IRAS tests).
Common Use Cases
- Estimating the cash to set aside each month so the IRAS bill in the following year is not a surprise.
- Checking how a bonus, job change, or side income would move you into a higher band.
- Comparing resident versus non-resident treatment when a posting is shorter than 183 days.
- Sanity-checking a tax agent’s draft computation against the published IRAS table.
- Seeing whether the YA 2024 or YA 2025 rebate (capped at $200) changes a modest bill.
- Planning CPF and relief claims together with take-home pay using the CPF calculator on this site.
Examples
Example 1 — IRAS sample, YA 2026. Chargeable income of $34,750 is taxed as $200 on the first $30,000 plus 3.5% on the next $4,750, which is $166.25. Gross and net tax are $366.25 because YA 2026 has no personal tax rebate. A $5,000 Parenthood Tax Rebate would bring net tax to $0.
Example 2 — $80,000 chargeable income. The IRAS table lists gross tax of $3,350 at this cap (0% + 2% + 3.5% + 7%). For a YA 2025 resident the 60% rebate is capped at $200, so net tax is $3,150. Monthly set-aside is about $262.50.
Example 3 — Non-resident employment. Chargeable employment income of $21,000 at resident rates is only $20. At 15% it is $3,150. IRAS charges the higher amount, so this tool reports $3,150.
Example 4 — Higher earner. Chargeable income of $234,100 is $21,150 on the first $200,000 plus 19% on $34,100, which is $6,479, for a total of $27,629 — matching the IRAS worked example.
Important Notes
This is an estimate. IRAS may adjust income, disallow reliefs, apply the overall personal relief cap, or include other income such as rental. Always treat the Notice of Assessment as authoritative.
Reliefs are not auto-calculated. CPF relief, earned income relief, and other claims depend on age, contribution history, and qualifying conditions. Enter the total you expect to claim, or paste chargeable income from myTax Portal.
Rebates are year-specific. The $200-capped personal income-tax rebate applied in YA 2024 and YA 2025 only. YA 2026 currently has no such rebate.
Non-resident rules are simplified. Some short-term visiting employees and treaty cases follow different treatments. Director fees are generally taxed at 24% for non-residents.
Not tax advice. For a filing position, use IRAS myTax Portal, the official IRAS spreadsheet calculators, or a qualified tax professional.
Frequently Asked Questions
What is chargeable income in Singapore?
Chargeable income is assessable income minus personal reliefs. IRAS applies the progressive resident tax table to this figure. If you already have chargeable income from a prior Notice of Assessment, enter it directly.
Are YA 2026 income tax rates the same as YA 2024?
Yes. Resident individual rates from YA 2024 onwards are unchanged through YA 2026: 0% on the first $20,000 up to 24% above $1,000,000. YA 2024 and YA 2025 also had a personal income-tax rebate capped at $200; YA 2026 does not.
How is tax calculated on $80,000 of chargeable income?
Gross tax is $3,350: $0 on the first $20,000, $200 on the next $10,000, $350 on the next $10,000, and $2,800 on the next $40,000. Subtract any YA rebate and other rebates to get net tax payable.
Who is a Singapore tax resident?
You are generally a tax resident for a YA if you are a Singapore citizen or PR, or a foreigner who stays in Singapore for at least 183 days in the calendar year, or who meets another IRAS residency test. Residents use progressive rates and may claim personal reliefs.
How are non-residents taxed on employment income?
Non-resident employment income is taxed at 15% or the resident rates, whichever is higher. At lower incomes the 15% floor usually produces a larger bill than the progressive table.
What rate applies to non-resident director fees?
Director fees and most other non-resident income are taxed at a flat 24% from YA 2024 onwards. This tool’s “other income” status uses that rate.
Does this calculator include CPF relief?
Not automatically. Enter CPF and other personal reliefs in the reliefs field, or enter chargeable income after reliefs. Use the CPF contribution calculator on this site to estimate employee CPF for the year.
What was the YA 2025 personal income tax rebate?
Tax-resident individuals received a 60% rebate on tax payable, capped at $200, for YA 2025. YA 2024 was 50% capped at $200. YA 2026 currently has no personal income-tax rebate.
When is income for YA 2026 earned?
The basis period for employment income in YA 2026 is 1 January 2025 to 31 December 2025. File and pay according to the dates on your IRAS Notice of Assessment.
Is this the official IRAS calculator?
No. IRAS publishes official spreadsheet calculators for residents and non-residents. This page uses the same published rates for a quick estimate and does not replace myTax Portal or professional advice.
Why is my effective rate lower than my marginal rate?
Only income inside the top band is taxed at the marginal rate. Lower bands are still taxed at 0%, 2%, 3.5%, and so on, so the overall (effective) rate is a blend and is always lower than the marginal rate until you are wholly in the 24% band.
Are the numbers I enter stored?
No. The tax table is rendered with the page and the calculation runs in your browser. This tool does not submit your income figures to a server.