Singapore income tax calculator (YA 2026)
Enter your yearly income and total reliefs to estimate tax payable as a Singapore tax resident, using IRAS's progressive rates for YA 2024 onwards.
Worked example
Income S$100,000 with S$20,000 of reliefs gives chargeable income of S$80,000. IRAS's table: first S$40,000 = S$550, next S$40,000 at 7% = S$2,800, so tax is S$3,350.00 for YA 2026 (effective rate 3.35%).
Figures computed with the same formula as the calculator and unit-tested against official examples.
How it works
Singapore taxes residents on chargeable income (income minus reliefs) at progressive rates: 0% on the first S$20,000, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22% and 23%, up to 24% on income above S$1 million. These rates have applied since YA 2024.
Total personal reliefs are capped at S$80,000 per Year of Assessment, so the calculator never deducts more than that. For YA 2025 every tax resident got a one-off rebate of 60% of tax payable, capped at S$200. No rebate was announced for YA 2026, so the same income can mean a slightly higher bill this year.
Non-residents are taxed differently (employment income at 15% or resident rates, whichever is higher), so use this only if you are a tax resident.
FAQ
Is there an income tax rebate for YA 2026?
No. IRAS lists rebates only for YA 2024 (50%, max S$200) and YA 2025 (60%, max S$200). Budget 2026 did not announce one for YA 2026.
What reliefs should I include?
Common ones are earned income relief, CPF relief on your employee contributions, spouse/child reliefs, course fees and SRS contributions. Add them up and enter the total; the calculator caps the total at S$80,000.
At what income do I start paying tax?
The first S$20,000 of chargeable income is taxed at 0%, so you pay tax only once chargeable income goes above S$20,000.
Does this include CPF?
No. CPF is separate from income tax. Use the CPF calculator for contributions; your employee CPF counts as CPF relief here.
Sources & rates as of 12 Nov 2026
- IRAS - Individual income tax rates
- IRAS - Personal Income Tax Rebate
- IRAS - Tax reliefs (incl. S$80,000 relief cap)
If an official rate changes, the official page wins. Spotted an outdated figure? This page is reviewed regularly.