Bonus Tax Calculator Singapore (2026)
See how your bonus, AWS, or 13th month pay is taxed using IRAS progressive rates.
What is the Bonus Tax Calculator?
The Bonus Tax Calculator shows how your bonus, AWS, or 13th month pay is taxed in Singapore. Bonuses are added to your total annual income and taxed at IRAS progressive rates -- there is no separate flat bonus tax rate. This calculator reveals the effective marginal rate applied to your bonus.
infoSee the marginal tax impact of your bonus on top of your annual income
Enter your annual income and bonus amount to see the tax impact
Extra Tax
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Quick Reference
- • No separate bonus tax rate -- bonuses taxed at progressive income tax rates
- • Bonus is taxed at your marginal rate (the bracket your combined income reaches)
- • CPF applies to bonuses up to the Additional Wage ceiling ($102,000 minus total OW)
- • AWS, 13th month, and performance bonuses are all fully taxable
How Bonus Tax Works in Singapore
Singapore does not have a separate bonus tax rate. Your bonus is added to your total annual income and taxed under the same progressive tax brackets as your regular employment income.
This means your bonus is effectively taxed at your marginal tax rate — the rate of the highest bracket your combined income reaches. If your bonus pushes you into a higher bracket, only the portion above the threshold is taxed at the higher rate.
CPF contributions also apply to bonuses, subject to the Additional Wage ceiling of $102,000 minus your total Ordinary Wages for the year.
Bonus Tax Example
Annual Salary
$80,000
Bonus (2 months)
$13,333
Total Assessable Income
$93,333
Marginal Tax Rate on Bonus
11.5%
Because total income falls in the $80,001 - $120,000 bracket.
Frequently Asked Questions
How is bonus taxed in Singapore?expand_more
In Singapore, your bonus (including AWS, 13th month, and performance bonuses) is added to your total annual income and taxed at the applicable progressive rate. There is no separate flat tax on bonuses — the tax depends on the marginal bracket your combined income falls into.
What is the difference between marginal and average tax rate on bonuses?expand_more
The marginal rate is the tax rate on your last dollar of income, which is the rate your bonus effectively gets taxed at if it pushes you into a higher bracket. The average (effective) rate is your total tax divided by total income. Your bonus is taxed at the marginal rate, which is usually higher than your average rate.
Is AWS (Annual Wage Supplement) or 13th month bonus taxable?expand_more
Yes. AWS, 13th month pay, and all contractual and non-contractual bonuses are fully taxable in Singapore. They are treated as employment income and added to your annual assessable income for tax computation under IRAS rules.
Are CPF contributions deducted from bonuses?expand_more
Yes. CPF contributions apply to bonuses, but they are subject to the Additional Wage (AW) ceiling. The AW ceiling for the year is $102,000 minus your total Ordinary Wages for the year. Any bonus amount exceeding this ceiling is not subject to CPF.
Sources
- • IRAS (iras.gov.sg) — Treatment of bonuses as employment income and YA2026 progressive brackets
- • CPF Board (cpf.gov.sg) — Additional Wage ceiling and CPF on bonus payments