# Income Tax Calculator Singapore: YA2026 Tax, Reliefs and Rates

Estimate your Singapore income tax for YA2026 with IRAS resident rates (0% to 24%), CPF relief and common reliefs. Shows effective and marginal rates.

Interactive tool: https://lookup.sg/tools/income-tax-calculator

## 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.

## Sources
- [IRAS: Individual income tax rates](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates)
- [IRAS: Tax reliefs](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs)
- [IRAS: Quick guide for e-filers, YA2026 (PDF)](https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/4a-quick-guide-for-e-filers-2.pdf)
- [IRAS: Course fees relief (lapsed from YA2026)](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/course-fees-relief)
- [CPF Board: Contribution rates](https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay)

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Source: Lookup (https://lookup.sg) · Data as of October 2026 · Listings compiled from Singapore government open data (data.gov.sg), OneMap and Overture Maps places. Free listings never show contact details; contact details appear only on Lookup Verified listings.