How is personal income tax calculated in Singapore?

Singapore personal income tax is calculated on progressive tiers on your chargeable income (Gross Income minus CPF contributions, Earned Income Relief, and personal deductions). The first S$20,000 is taxed at 0%, the next S$10,000 at 2%, moving up across 13 brackets to a top rate of 24% for chargeable income exceeding S$1,000,000.

What is the difference between Year of Assessment (YA) and Calendar Year?

In Singapore, the Year of Assessment (YA) refers to the year in which your tax is assessed and paid. Taxes are assessed on income earned during the preceding calendar year (the basis period). For example, income earned between 1 January 2024 and 31 December 2024 is assessed in YA 2025. Income earned in 2025 is assessed in YA 2026.

Do Employment Pass (EP) and S-Pass foreign workers pay CPF?

No. Foreign nationals working on Employment Pass (EP), S-Pass, or Work Permits are not eligible for statutory Central Provident Fund (CPF) contributions. Therefore, no 20% employee CPF is deducted from their salary, and they receive 100% of their gross earnings before paying IRAS income tax. Foreign tax residents (staying ≥ 183 days) are taxed at the same progressive resident rates (0% to 24%).

What are the latest CPF Ordinary Wage (OW) monthly ceilings for 2025 and 2026?

The Singapore Government is phasing in higher CPF Ordinary Wage monthly ceilings: S$6,800/month in 2024, S$7,400/month from 1 January 2025, and S$8,000/month from 1 January 2026. The annual CPF wage ceiling remains capped at S$102,000 (17 months × base ceiling).

How much tax do I pay on bonuses, commissions, and 13th-month AWS in Singapore?

In Singapore, bonuses, sales commissions, and 13th-month Annual Wage Supplements (AWS) are considered taxable employment income. They are added to your total annual salary and taxed at your top marginal tax bracket for that Year of Assessment. For citizens and PRs, mandatory CPF contributions apply to bonuses subject to the Additional Wage (AW) ceiling.

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

Under IRAS tax rules, the total cumulative amount of personal income tax reliefs (including CPF employee relief, Earned Income Relief, Spouse Relief, Child Reliefs, NSman Relief, SRS contributions, and course fee reliefs) that an individual can claim is capped at S$80,000 per Year of Assessment.

What is the tax rate for non-residents working in Singapore?

If you work in Singapore for 61 to 182 days in a calendar year, you are classified as a non-resident and taxed at a flat rate of 15% on your employment income or the progressive resident rate without personal reliefs, whichever yields a higher tax amount. If you work in Singapore for 60 days or fewer, your employment income is completely tax-exempt under Section 13(4).

How does Supplementary Retirement Scheme (SRS) reduce my taxable income?

Every dollar contributed to an SRS account reduces your chargeable income for that Year of Assessment dollar-for-dollar. Singapore Citizens and PRs can contribute up to S$15,300 per year, while foreign nationals can contribute up to S$35,700 per year. Contributing to SRS can significantly lower your top marginal tax bracket.

Can I pay my IRAS income tax in monthly installments?

Yes. IRAS allows taxpayers to pay their annual income tax bill in up to 12 interest-free monthly installments via automated GIRO deductions. Once set up, deductions occur automatically around the 6th or 21st of each month.

Are my salary calculations and tax numbers saved or sent anywhere?

No. All calculations are executed entirely on the client side inside your web browser using JavaScript. No salary figures, residency details, or financial data are ever stored, logged, or transmitted to any server.

Singapore Income Tax Calculator YA 2026 & 2025 - IRAS Salary Tax & CPF Relief

Pay Frequency	Gross Pay	Total Tax	Net Take-Home
Annual (Yearly)	S$75,000	S$1,880	S$58,120
Monthly	S$6,250	S$157	S$4,843
Bi-Weekly (Every 2 wks)	S$2,885	S$72	S$2,235
Weekly	S$1,442	S$36	S$1,118

Tax Rate	Taxable in Bracket	Tax Amount
0.0%	S$20,000	S$0
2.0%	S$10,000	S$200
3.5%	S$10,000	S$350
7.0%	S$19,000	S$1,330

Guide & Documentation

How to Use Singapore Income Tax Calculator (IRAS YA 2026 & YA 2025) Online

Singapore operates a progressive territorial personal income tax system administered by the Inland Revenue Authority of Singapore (IRAS). Recognized globally for its business-friendly environment and competitive rates, Singapore levies zero tax on the first S$20,000 of chargeable income and caps the top marginal bracket at 24%. This comprehensive calculator models your exact IRAS tax liability, employee CPF withholdings, personal tax reliefs, and net monthly take-home salary across 5 assessment years.

Step 1

1. Enter Gross Annual or Monthly Salary

Input your gross compensation in Singapore Dollars (SGD) including base salary, annualized allowances, and 13th-month bonus / Annual Wage Supplement (AWS).

Step 2

2. Select Year of Assessment (YA) and Residency

Choose the relevant Year of Assessment (e.g., YA 2026 for income earned in 2025) and your tax status (Singapore Citizen/PR, Foreign EP Holder, or Non-Resident).

Step 3

3. Review Net Take-Home Pay & IRAS Breakdown

Examine your estimated IRAS tax liability, CPF employee deductions, effective and marginal tax rates, and monthly net cash take-home pay.

1. Understanding the IRAS Progressive Tax Rate Structure (0% to 24%)

Singapore tax residents are subject to progressive tax rates on chargeable income (gross income minus allowable expenses, CPF contributions, and personal reliefs). The progressive brackets starting from YA 2024 onwards are structured as follows:

First S$20,000: 0% (Tax owed: S$0) — Zero tax threshold for all tax residents.
Next S$10,000 (S$20,001 to S$30,000): 2% (Tax owed on slice: S$200).
Next S$10,000 (S$30,001 to S$40,000): 3.5% (Tax owed on slice: S$350).
Next S$40,000 (S$40,001 to S$80,000): 7% (Tax owed on slice: S$2,800).
Next S$40,000 (S$80,001 to S$120,000): 11.5% (Tax owed on slice: S$4,600).
Next S$40,000 (S$120,001 to S$160,000): 15% (Tax owed on slice: S$6,000).
Next S$40,000 (S$160,001 to S$200,000): 18% (Tax owed on slice: S$7,200).
Next S$40,000 (S$200,001 to S$240,000): 19% (Tax owed on slice: S$7,600).
Next S$40,000 (S$240,001 to S$280,000): 19.5% (Tax owed on slice: S$7,800).
Next S$40,000 (S$280,001 to S$320,000): 20% (Tax owed on slice: S$8,000).
Next S$180,000 (S$320,001 to S$500,000): 22% (Tax owed on slice: S$39,600).
Next S$500,000 (S$500,001 to S$1,000,000): 23% (Tax owed on slice: S$115,000).
Above S$1,000,000: 24% top marginal bracket on excess income.

2. Tax Residency Rules: Citizens, PRs, Foreign EP Holders, and Non-Residents

Your tax liability in Singapore depends significantly on your tax residency status determined by IRAS:

Tax Resident (Qualitative / Quantitative 183-Day Rule): Singapore Citizens, Permanent Residents residing in Singapore, or foreigners who stayed or worked in Singapore for at least 183 days in the calendar year. Residents enjoy progressive tax rates (0% to 24%) and full access to personal tax reliefs.
Foreign Employment Pass (EP) / S-Pass Holders: Foreigners working in Singapore for 183 days or more are treated as tax residents for rate calculation purposes. However, foreign nationals are exempt from mandatory CPF contributions, meaning 100% of their gross salary is paid without CPF deductions (unless personal voluntary savings or SRS are utilized).
Non-Residents Working 61 to 182 Days: Taxed at a flat rate of 15% on employment income or the progressive resident rate without personal reliefs, whichever produces a higher tax amount.
Short-Term Non-Residents (≤ 60 Days): Employment income is 100% tax-exempt under Section 13(4) of the Income Tax Act (does not apply to company directors or public entertainers).

3. Central Provident Fund (CPF) Contributions & Wage Ceiling Roadmap

For Singapore Citizens and Permanent Residents, Central Provident Fund (CPF) contributions are mandatory social security savings that also serve as an allowable tax relief:

Employee Contribution Rate: 20% of monthly Ordinary Wages (OW) for employees aged 55 and below.
Phased Ordinary Wage (OW) Ceiling: The monthly salary cap subject to CPF contributions has been progressively raised by the Singapore Government: S$6,000/mo (up to Aug 2023) → S$6,800/mo (Jan 2024) → S$7,400/mo (Jan 2025) → S$8,000/mo (Jan 2026).
Tax Relief Advantage: Every dollar contributed to your mandatory employee CPF directly reduces your chargeable income for IRAS tax purposes, providing significant tax savings for middle and upper-income earners.

4. Personal Tax Reliefs, SRS Deductions, and the S$80,000 Cap

Singapore provides several tax reliefs to support families, retirement preparedness, and skill development, subject to an overarching statutory ceiling:

Earned Income Relief: S$1,000 for taxpayers below age 55 (S$6,000 for ages 55–59; S$8,000 for age 60 and above).
Supplementary Retirement Scheme (SRS): Tax-deductible voluntary contributions up to S$15,300 per year for Singapore Citizens and PRs, and up to S$35,700 for foreign tax residents.
Family & Child Reliefs: Qualifying Child Relief (QCR of S$4,000/child), Working Mother's Child Relief (WMCR), Spouse Relief (S$2,000), and Parent Relief (up to S$9,000).
Overall Relief Cap: Under IRAS regulations, the total amount of all personal tax reliefs claimed by an individual cannot exceed S$80,000 per Year of Assessment.

5. From Gross Salary to Net Take-Home Pay: Tax Clearance & GIRO Payment Plans

Unlike countries with mandatory pay-as-you-earn (PAYE) employee withholding at source, Singapore tax residents typically pay income tax in arrears during the following Year of Assessment:

No Monthly Income Tax Withholding: Employers do not automatically deduct income tax from monthly paychecks (only employee CPF is deducted). Taxpayers receive a Notice of Assessment (NOA) from IRAS between April and September.
Interest-Free 12-Month GIRO Installments: Taxpayers can pay their annual tax bill via 12 interest-free monthly automated GIRO deductions.
Tax Clearance for Foreign Employees (IR21): When a foreign employee terminates employment or departs Singapore, employers must withhold all monies due (including final salary and bonus) and file Form IR21 with IRAS to settle outstanding taxes before funds are released.

Singapore Income Tax & Take-Home Pay Benchmarks (YA 2025 / 2026 - Resident Citizen Profile)

Gross Annual Salary	CPF Employee (20%)	Taxable Income	IRAS Income Tax	Effective Tax Rate	Annual Take-Home Pay	Monthly Take-Home Pay
S$36,000	S$7,200	S$27,800	S$156	0.43%	S$28,644	S$2,387
S$60,000	S$12,000	S$47,000	S$1,040	1.73%	S$46,960	S$3,913
S$100,000	S$17,760	S$81,240	S$3,493	3.49%	S$78,747	S$6,562
S$150,000	S$17,760	S$131,240	S$9,636	6.42%	S$122,604	S$10,217
S$250,000	S$17,760	S$231,240	S$27,686	11.07%	S$204,554	S$17,046
S$500,000	S$17,760	S$481,240	S$79,623	15.92%	S$402,617	S$33,551

Singapore Income Tax Calculator: IRAS Progressive Tax Rates & Net Salary (YA 2026 & YA 2025)