Income Tax Calculator Singapore: YA2026 Tax, Reliefs and Rates
AWS, performance bonus.
Net rental, freelance.
Sets earned income relief (S$1,000 below 55, S$6,000 at 55 to 59, S$8,000 at 60+) and your CPF rate.
Where your income falls
- S$0 to S$20,0000%S$0
- S$20,000 to S$30,0002%S$200
- S$30,000 to S$40,0003.5%S$350
- S$40,000 to S$80,0007%S$1,498
- S$80,000 to S$120,00011.5%
- Employment incomeS$78,000
- Earned income relief−S$1,000
- CPF relief (your employee CPF)−S$15,600
CPF relief uses the 2025 full CPF rates (citizens and PRs from the 3rd year) and the 2025 OW ceiling of S$7,400 a month, with your bonus as additional wages. There is no Personal Income Tax Rebate for YA2026.
Income tax payable, YA2026
S$2,048
- Total income
- S$78,000
- Reliefs and deductions
- −S$16,600
- Chargeable income
- S$61,400
- Monthly, if paid by GIRO over 12 months
- S$171
- Next S$1,000 of income costs
- S$70
How this works
Year of Assessment (YA) 2026 taxes income earned in 2025. Resident rates, in force since YA2024, are 0% on the first S$20,000, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5% and 20% on successive bands up to S$320,000, 22% up to S$500,000, 23% up to S$1 million and 24% above that.
Chargeable income is total income, less donations (deducted at 250% for gifts to approved IPCs) and personal reliefs, which are capped at S$80,000 in total. Earned income relief is S$1,000 below age 55, S$6,000 at 55 to 59 and S$8,000 from 60. CPF relief equals your compulsory employee CPF, worked out from your salary and bonus at the 2025 full rates (20% up to age 55) with the 2025 Ordinary Wage ceiling of S$7,400 a month and the S$102,000 annual salary ceiling.
There is no Personal Income Tax Rebate for YA2026: IRAS lists rebates only for YA2024 (50%, capped at S$200) and YA2025 (60%, capped at S$200). Course fees relief was lapsed from YA2026.
Non-residents (in Singapore under 183 days) get no reliefs: employment income is taxed at 15% or the resident rates, whichever is higher, and other income such as director's fees and rent at 24%.
FAQs
How much income tax do I pay on S$60,000 in Singapore?
S$1,950 on S$60,000 of chargeable income for YA2026: S$550 on the first S$40,000 plus 7% on the next S$20,000. Chargeable income is after reliefs, so a salary of around S$78,000 with CPF relief lands close to this.
How much tax on S$100,000 chargeable income?
S$5,650 for a tax resident: S$3,350 on the first S$80,000 plus 11.5% on the next S$20,000. That is an effective rate of 5.65%, while each extra dollar is taxed at 11.5%.
Is there a personal income tax rebate for YA2026?
No. Budget 2026 did not give a personal income tax rebate, so YA2026 bills are payable in full. YA2025 had a 60% rebate capped at S$200, and YA2024 a 50% rebate capped at S$200.
What is the highest income tax rate in Singapore?
24%, on chargeable income above S$1 million, since YA2024. Income from S$500,000 to S$1 million is taxed at 23% and from S$320,000 to S$500,000 at 22%.
How are non-residents taxed in Singapore?
Employment income is taxed at a flat 15% or at resident rates without reliefs, whichever is higher. Director's fees, rent and other income are taxed at 24%. You are non-resident if you stayed or worked in Singapore for less than 183 days in the year.