Singapore Income Tax Calculator (YA2026)

Q: What are the Singapore income tax rates for YA2026?

Singapore uses a progressive tax system for YA2026 with rates from 0% to 24%. The first $20,000 of chargeable income is tax-free. Rates increase progressively: 2% for $20,001–$30,000, 3.5% for $30,001–$40,000, 7% for $40,001–$80,000, up to 24% for income above $1,000,000.

Q: Is there a tax rebate for YA2026?

No. Budget 2026 did not announce a personal income tax rebate for YA2026. The 60% rebate (capped at $200) applied only to YA2024 and YA2025 and was not extended. Plan your tax using reliefs and the $80,000 personal relief cap instead.

Q: What is assessable income?

Assessable income is your total income minus allowable expenses and donations. It includes employment income, trade income, rental income, and other taxable income sources, after deducting CPF contributions and approved tax reliefs.

Q: How much tax relief can I claim?

Singapore offers various tax reliefs including earned income relief ($1,000–$8,000 depending on age), CPF relief, NSman relief ($1,500–$5,000), spouse relief ($2,000), and parent relief ($5,500–$14,000). The total personal relief cap is $80,000.

Q: When do I need to file my income tax?

Singapore tax residents must file their income tax return by 15 April each year (or 18 April for e-filing). YA2026 covers income earned in the calendar year 2025. Filing is done through the IRAS myTax Portal.

Calculate your personal income tax using the latest IRAS progressive brackets.

YA2026 ratesSource: IRAS

verified_userBy Smart Calculator Editorial · ONN Group LLP|updateVerified Jan 2026|open_in_newSource: IRAS|For reference only — verify with official sources before financial decisions.

What is the Singapore Income Tax Calculator?

The Singapore Income Tax Calculator computes your personal income tax for YA2026 using the IRAS progressive tax brackets. It factors in tax reliefs and the $80,000 personal relief cap. Note: no personal income tax rebate was announced for YA2026 (the 60% rebate applied only to YA2024–YA2025).

Quick Answer

Singapore income tax rates for YA2026 range from 0% on the first $20,000 to 24% on income above $1,000,000. Most salaried residents earning $50,000/year pay an effective rate of around 2–4% after standard reliefs. Tax reliefs are capped at $80,000 total.

Annual Assessable Income

infoIncome after CPF deductions and tax reliefs (YA2026)

Result updates as you type

Tax payable (YA2026)

$3,349.93

Effective rate: 4.19%

Assessable

$80,000

Monthly tax

$279.16

Tax bracket breakdown

$0–$20,000@ 0.0%

$20,001–$30,000@ 2.0%

$199.98

$30,001–$40,000@ 3.5%

$349.97

$40,001–$80,000@ 7.0%

$2,799.93

Your Tax Rate vs the IRAS Brackets

YA2026 rates from IRAS. No personal income tax rebate for YA2026. This is a simplified estimate — reliefs, deductions, and special schemes may apply. Verify with IRAS.

For reference only — not tax advice.

Quick Reference

• First $20,000 of chargeable income is tax-free
• Progressive rates from 2% to 24% (above $1,000,000)
• YA2026: no personal income tax rebate (the 60%/$200 rebate applied only to YA2024–YA2025)
• Personal relief cap: $80,000 total across all reliefs
• Tax filing deadline: 15 April (paper) / 18 April (e-filing)

Who This Calculator Is For

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Salaried Employees

Standard employment income. Tax computed on chargeable income after deducting CPF contributions and personal reliefs. YA2026 rates apply.

Tax residents: pay 0%–24% on chargeable income
CPF deductible: employee contribution reduces taxable income
Personal reliefs: reduce chargeable income dollar-for-dollar
Relief cap: $80,000 per year total

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Self-Employed / Freelancers

Tax on net trade income (revenue minus allowable business expenses). CPF MediSave contribution is mandatory but deductible.

Business expenses: deductible before tax assessment
MediSave: contributions are deductible
CPF OA/SA: voluntary contributions not deductible
ECI filing: may apply for business income

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New Tax Residents (<183 days/year)

Non-residents are taxed at a flat 24% on employment income (or 15% on director fees if higher). No personal reliefs apply.

Flat rate: 24% on all employment income
No reliefs: no personal deductions available
Director fees: 24% or 15% (whichever is higher)
Filing form: Form B1 for employment income

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Rental Income Earners

Rental income is added to total income. Mortgage interest, maintenance, and property tax are deductible. Use our Rental Income Tax Calculator for detailed rental-specific calculations.

Mortgage interest: deductible (private property only)
Deductible: maintenance, repairs, agent commissions
Property tax: paid is deductible
Furnishing: expenses may be deducted

How Singapore Income Tax Works

Singapore uses a progressive tax system where higher income is taxed at higher rates. Only income above each threshold is taxed at the higher rate — not your entire income.

The first $20,000 of chargeable income is tax-free. Rates then increase progressively from 2% to 24% for income above $1,000,000.

For YA2026, no personal income tax rebate was announced in Budget 2026 (the 60% / $200 rebate applied only to YA2024 and YA2025). Various tax reliefs (CPF, earned income, NSman, spouse, parent) can reduce your assessable income, subject to the $80,000 personal relief cap. Explore all available deductions with our Tax Relief Calculator, or see your full take-home pay using the Salary Calculator.

YA2026 Tax Brackets

First $20,0000%

$20,001 – $30,0002%

$30,001 – $40,0003.5%

$40,001 – $80,0007%

$80,001 – $120,00011.5%

$120,001 – $160,00015%

$160,001 – $200,00018%

$200,001 – $240,00019%

$240,001 – $280,00019.5%

$280,001 – $320,00020%

$320,001 – $500,00022%

$500,001 – $1,000,00023%

Above $1,000,00024%

Tax Resident vs Non-Resident: Key Differences

Your residency status determines your tax rate and eligibility for personal reliefs. The 183-day rule is the primary test.

Aspect	Tax Resident	Non-Resident
Tax rate	0%–24% progressive	Flat 24% (employment), or 15% on director fees
Personal reliefs	Yes — up to $80,000 total	No — not eligible
CPF contribution	Deductible from income	No CPF obligations (if on work pass)
Qualifying condition	≥183 days in Singapore per year	<183 days in Singapore per year
Who it applies to	Citizens, PRs, most EP/S Pass holders	Short-term workers, some foreigners

Tax residents use progressive rates with full relief eligibility. Non-residents pay flat 24% with no personal reliefs — regardless of income level.

Frequently Asked Questions

What are the Singapore income tax rates for YA2026?expand_more

Singapore uses a progressive tax system for YA2026 with rates from 0% to 24%. The first $20,000 of chargeable income is tax-free. Rates increase progressively: 2% for $20,001–$30,000, 3.5% for $30,001–$40,000, 7% for $40,001–$80,000, up to 24% for income above $1,000,000.

Is there a tax rebate for YA2026?expand_more

No. Budget 2026 did not announce a personal income tax rebate for YA2026. The 60% rebate (capped at $200) applied only to YA2024 and YA2025 and was not extended. Plan your tax using reliefs and the $80,000 personal relief cap instead.

What is assessable income?expand_more

Assessable income is your total income minus allowable expenses and donations. It includes employment income, trade income, rental income, and other taxable income sources, after deducting CPF contributions and approved tax reliefs.

How much tax relief can I claim?expand_more

Singapore offers various tax reliefs including earned income relief ($1,000–$8,000 depending on age), CPF relief, NSman relief ($1,500–$5,000), spouse relief ($2,000), and parent relief ($5,500–$14,000). The total personal relief cap is $80,000.

When do I need to file my income tax?expand_more

Singapore tax residents must file their income tax return by 15 April each year (or 18 April for e-filing). YA2026 covers income earned in the calendar year 2025. Filing is done through the IRAS myTax Portal.

Sources

• IRAS (iras.gov.sg) — YA2026 progressive tax brackets, rebate details, and personal relief cap
• IRAS — Tax filing deadlines and e-filing requirements

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