Singapore Tax Calculator — Calculate Your Tax Liability

Singapore Income Tax Calculator

How Tax Calculation Works

Income tax is calculated on your total taxable income after deducting eligible exemptions and deductions from your gross income. The tax is applied progressively — you pay a lower rate on initial income slabs and higher rates only on income that exceeds each threshold. This means moving into a "higher tax bracket" does not mean your entire income is taxed at the higher rate. Understanding marginal vs effective tax rate is crucial: your marginal rate applies only to the last rupee earned, while your effective rate is the average across all slabs.

Tax-Saving Strategies

Under the old regime, maximize deductions: Section 80C allows up to Rs 1.5 lakh through PPF, ELSS, EPF, and life insurance. Section 80D covers health insurance premiums up to Rs 25,000 (Rs 50,000 for senior citizens). Section 80CCD(1B) offers an additional Rs 50,000 deduction for NPS contributions. Home loan interest up to Rs 2 lakh is deductible under Section 24. Under the new regime, the Rs 75,000 standard deduction and lower slab rates may save you more if your total deductions are below Rs 3.75 lakh. Calculate under both regimes before choosing.

IRAS Resident Rates for YA2026: 0% to 24%

Year of Assessment 2026 taxes the income you earned from 1 January to 31 December 2025, at the resident schedule unchanged since YA2024. The marginal bands: the first S$20,000 is tax-free; the next S$10,000 is taxed at 2%; the next S$10,000 at 3.5%; the next S$40,000 at 7%; the next S$40,000 at 11.5%; then successive S$40,000 slices at 15%, 18%, 19%, 19.5% and 20%; the next S$180,000 (S$320,000 to S$500,000) at 22%; the next S$500,000 at 23%; and everything above S$1,000,000 at the top rate of 24%. Useful cumulative anchors when checking a calculator's output: chargeable income of S$80,000 produces S$3,350 of tax; S$160,000 produces S$13,950; S$320,000 produces S$44,550; and S$1,000,000 produces S$199,150. Worked example: on S$100,000 of chargeable income, the first S$80,000 costs S$3,350 and the remaining S$20,000 is taxed at 11.5% (S$2,300), so the bill is S$5,650 — an effective rate of 5.65%, among the lowest in the developed world. The progressive structure means effective rates stay far below headline rates: even at S$500,000 the effective rate is about 16.8%. Singapore levies no capital gains tax and no inheritance tax, and employment income is taxed only when sourced in Singapore, which is why the IRAS calculator needs far fewer inputs than its UK or US equivalents.

The 183-Day Test: How IRAS Taxes Non-Residents

You are a tax resident for YA2026 if you stayed or worked in Singapore for at least 183 days in calendar 2025 (Singapore Citizens and PRs ordinarily residing here qualify automatically). Below 183 days, non-resident rules apply, and they change sharply with duration. Sixty days or fewer of short-term employment: employment income is exempt entirely — but this carve-out excludes company directors, public entertainers and visiting professionals. Between 61 and 182 days: employment income is taxed at a flat 15% or at resident progressive rates, whichever produces the higher bill, with no personal reliefs allowed. Worked example: S$50,000 earned over five months is S$7,500 at the 15% flat rate versus roughly S$1,250 on the resident schedule — IRAS takes the S$7,500. Director's fees, consultancy fees and most other non-employment income of non-residents are taxed at 24% for YA2026. Two administrative concessions soften the edges: under the two-year concession, a continuous work stint of at least 183 days straddling two calendar years earns resident treatment for both years, and the three-year concession grants residency for all years when your employment spans three consecutive YAs. These matter enormously — a S$120,000 earner assessed as a resident pays about S$7,950 before reliefs, versus S$18,000 at the 15% flat non-resident rate. If you are near the threshold, count your qualifying days carefully before filing.

Reliefs That Cut the Bill: Earned Income, CPF and Parent Relief

Residents (never non-residents) subtract personal reliefs from assessable income before the bands apply, capped at S$80,000 of total reliefs per YA. The automatic ones: Earned Income Relief of S$1,000 if you are under 55, S$6,000 at 55-59, or S$8,000 at 60 and above; and CPF Relief equal to your compulsory employee contributions — for 2025 income (assessed in YA2026), that is 20% of ordinary wages capped at the 2025 ceiling of S$7,400 a month, so up to S$17,760 on salary plus contributions on bonuses within the S$102,000 annual ceiling. Family reliefs are claimed: Spouse Relief S$2,000 (spouse's income under S$4,000), Qualifying Child Relief S$4,000 per child, and Parent Relief of S$9,000 per dependant living with you or S$5,500 otherwise, shareable among siblings, for up to two dependants. Worked example, continuing the S$100,000 case: a 35-year-old earning S$100,000 in salary has S$17,760 CPF Relief plus S$1,000 Earned Income Relief, cutting chargeable income to S$81,240. Tax is S$3,350 on the first S$80,000 plus 11.5% on the last S$1,240 (S$142.60) — S$3,492.60, an effective 3.5% versus 5.65% with no reliefs. Add S$9,000 Parent Relief and the bill drops to about S$2,807. Cash top-ups to CPF (up to S$8,000 to your own account, S$8,000 more for family members) buy additional relief before 31 December each year.