Singapore income tax calculator
Work out the income tax on what you earned in 2025. Enter your employment income, choose your age for Earned Income Relief, and let the calculator estimate your CPF relief or type your own.
| Employment income | $60,000 |
| Earned Income Relief | −$1,000 |
| CPF relief | −$12,000 |
| Chargeable income | $47,000 |
| 2% on $10,000 | $200.00 |
| 3.5% on $10,000 | $350.00 |
| 7% on $7,000 | $490.00 |
| Tax payable for YA 2026 | $1,040.00 |
There is no personal income tax rebate for YA 2026.
Resident tax rates for YA 2026
| Chargeable income | Rate | Tax at top of band |
|---|---|---|
| First $20,000 | 0% | $0 |
| $20,000 to $30,000 | 2% | $200 |
| $30,000 to $40,000 | 3.5% | $550 |
| $40,000 to $80,000 | 7% | $3,350 |
| $80,000 to $120,000 | 11.5% | $7,950 |
| $120,000 to $160,000 | 15% | $13,950 |
| $160,000 to $200,000 | 18% | $21,150 |
| $200,000 to $240,000 | 19% | $28,750 |
| $240,000 to $280,000 | 19.5% | $36,550 |
| $280,000 to $320,000 | 20% | $44,550 |
| $320,000 to $500,000 | 22% | $84,150 |
| $500,000 to $1,000,000 | 23% | $199,150 |
| Above $1,000,000 | 24% |
These rates have applied since YA 2024 and are unchanged for YA 2026. Unlike YA 2025, when residents received a 60% rebate capped at $200, Budget 2026 did not announce a personal income tax rebate for YA 2026.
How your tax is worked out
- Start with your employment income for 2025, including bonuses and allowances.
- Subtract Earned Income Relief: $1,000 below age 55, $6,000 from 55 to 59 and $8,000 from 60.
- Subtract CPF relief for the employee CPF you paid, and any other reliefs you qualify for. Total reliefs are capped at $80,000.
- Apply the rates to what is left, your chargeable income.
Tax at common incomes
| Yearly income | Reliefs | Chargeable income | Tax |
|---|---|---|---|
| $40,000 | $8,992 | $31,008 | $235 |
| $60,000 | $13,000 | $47,000 | $1,040 |
| $80,000 | $16,996 | $63,004 | $2,160 |
| $100,000 | $18,760 | $81,240 | $3,493 |
| $150,000 | $18,760 | $131,240 | $9,636 |
| $250,000 | $18,760 | $231,240 | $27,086 |
The table assumes a citizen below 55 with a steady monthly salary, so CPF relief stops at the $7,400 ordinary wage ceiling that applied in 2025. Non-residents pay tax on employment income at a flat 15% or the resident rates, whichever gives more tax.
Questions and answers
How much tax do I pay on $60,000?
$1,040.00 for YA 2026 if you are below 55 and paid $12,000 employee CPF, leaving chargeable income of $47,000.
Is there a tax rebate for YA 2026?
No personal income tax rebate was announced for YA 2026. The last one was for YA 2025, at 60% of tax payable up to $200.
What is the top income tax rate in Singapore?
24% on chargeable income above $1,000,000. Tax on the first $20,000 of chargeable income is nil.
When is income tax due?
IRAS issues the notice of assessment from April to September of the year after you earn the income. Payment is due within one month, or in monthly GIRO instalments.
Sources
- IRAS: Individual income tax rates
- IRAS: Tax reliefs
- IRAS: CPF relief for employees
- IRAS: Personal income tax rebate
Checked 28 September 2026. OneCalcs is independent and not affiliated with IRAS, the CPF Board, MOM or any government agency.