5 April 2026
How Much Income Tax Do You Pay in Singapore? (2025 Step-by-Step Guide)
Singapore uses a progressive income tax system with rates from 0% to 24%. This guide walks you through calculating your actual tax payable, including reliefs that most residents are eligible for.
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Singapore's Progressive Tax System
Singapore income tax is progressive — the more you earn, the higher the rate on the incremental income. However, only the income above each threshold is taxed at the higher rate, not your entire income.
Resident individuals are taxed on income earned in Singapore at the following rates for Year of Assessment (YA) 2025:
| Chargeable Income | Tax Rate | Tax Payable |
|---|---|---|
| First S$20,000 | 0% | S$0 |
| Next S$10,000 | 2% | S$200 |
| Next S$10,000 | 3.5% | S$350 |
| Next S$40,000 | 7% | S$2,800 |
| Next S$40,000 | 11.5% | S$4,600 |
| Next S$40,000 | 15% | S$6,000 |
| Next S$40,000 | 18% | S$7,200 |
| Next S$40,000 | 19% | S$7,600 |
| Next S$40,000 | 19.5% | S$7,800 |
| Next S$40,000 | 20% | S$8,000 |
| Above S$320,000 | 22% | — |
Rates above S$500,000 and S$1,000,000 rise to 23% and 24% respectively under changes effective YA 2024.
Step 1: Calculate Your Assessable Income
Start with your gross employment income including:
- Basic salary
- Bonuses and commissions
- Allowances (transport, housing, etc. unless exempt)
Step 2: Subtract Employment Expense Deductions
You can claim a standard employment expense deduction of 2% of your gross employment income, capped at S$2,000 (or higher if you can substantiate actual expenses).
Step 3: Apply Personal Tax Reliefs
This is where most residents significantly reduce their tax bill. Common reliefs include:
| Relief | Amount |
|---|---|
| Earned Income Relief | Up to S$1,000 (or S$6,000 if aged 55+) |
| CPF Relief (employee contribution) | Full amount contributed |
| NSman Relief | S$3,000–S$5,000 |
| Spouse Relief | S$2,000 |
| Parent Relief | S$5,500–S$9,000 per parent |
| Qualifying Child Relief | S$4,000 per child |
| Working Mother's Child Relief | 5%–25% of income per child |
| CPF Cash Top-Up Relief | Up to S$16,000 |
| Course Fees Relief | Up to S$5,500 |
| SRS Contributions | Up to S$15,300 |
Total personal reliefs are capped at S$80,000 per year.
Step 4: Calculate Chargeable Income
Chargeable Income = Assessable Income − Total Reliefs
Step 5: Apply the Tax Table
Using the progressive rates above, calculate tax on your chargeable income.
Example: S$80,000 gross salary, standard reliefs
- Gross income: S$80,000
- CPF employee contribution (20%): S$16,000
- Earned income relief: S$1,000
- NSman relief: S$3,000
- Chargeable income: S$60,000
Tax on S$60,000:
- First S$40,000: S$550 (using cumulative table)
- Next S$20,000 at 7%: S$1,400
- Total tax: S$1,950
Effective tax rate: 3.25% — significantly lower than the headline rates suggest.
Personal Income Tax Rebates
IRAS occasionally grants tax rebates for specific years. Check the IRAS website for any applicable rebate for your YA.
Filing Deadline
Most salaried employees under the Auto-Inclusion Scheme (AIS) do not need to file unless they have additional income. If you need to file, the deadline is 18 April (e-filing) or 15 April (paper).
Use the Calculator
Our Income Tax Calculator lets you input your salary, CPF contributions, and applicable reliefs to instantly calculate your chargeable income and exact tax payable. Want to see all available reliefs? Try the Tax Relief Calculator.
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