Tax Relief Calculator Singapore (YA2026)
Calculate your total eligible tax reliefs and see how much income tax you can save.
What is the Tax Relief Calculator?
The Tax Relief Calculator helps you estimate your total eligible tax reliefs for YA2026 and shows how they reduce your income tax. It covers all major IRAS reliefs including earned income, CPF, NSman, spouse, child, parent, course fees, and CPF top-up reliefs, subject to the $80,000 cap.
Tax Reliefs (cap: $80,000)
Below 55: $1,000. 55-59: $6,000. 60+: $8,000.
Mandatory CPF contributions (auto-calculated).
Voluntary top-ups to SA/RA.
Top-ups for parents/spouse/siblings.
Active: $3,000. Non-active: $1,500. Key appt: $3,500-$5,000.
Spouse income < $4,000/year.
$4,000 per child (unmarried, < 16 or in full-time education).
15%/20%/25% of earned income for 1st/2nd/3rd+ child.
Staying with you: $9,000. Not staying: $5,500.
Staying: $14,000. Not staying: $10,000.
Approved courses for degree/diploma.
If CPF contributions < $5,000.
Supplementary Retirement Scheme contributions.
Result updates as you type
Tax Savings from Reliefs
$0
Total reliefs: $0 (of $0 claimed)
Reliefs (Capped)
$0
Tax Without
$3,349.93
Tax With
$3,349.93
YA2026 personal relief cap: $80,000. Reliefs reduce your assessable income before tax is calculated. Verify with IRAS.
Disclaimer
This calculator provides tax estimates and should not be viewed as a final assessment. Actual tax payable may vary due to reliefs, deductions, and YA-specific rules not covered here. It is not intended to be your sole source of financial guidance.
Rates last verified: 4 Apr 2026.
Verify with IRAS (https://www.iras.gov.sg). Full disclaimer at smartcalculator.sg/disclaimer.
Quick Reference
- • Personal relief cap: $80,000 total for YA2026
- • Earned income relief: $1,000 (below 55), $6,000 (55-59), $8,000 (60+)
- • CPF top-up relief: up to $8,000 self + $8,000 family
- • Qualifying child relief: $4,000 per child
- • NSman relief: $1,500 (active), $3,000 (key appointment)
Who This Calculator Is For
Salaried Employees Maximising Reliefs
Reliefs reduce your chargeable income dollar-for-dollar. The total personal income tax relief cap is $80,000 per year.
- Total relief cap: $80,000/year
- CPF relief: mandatory contribution auto-deducted
- Earned income relief: $1,000 (under 55), $6,000 (55–59), $8,000 (60+)
- NSman relief: $1,500 (active), $3,000 (key appointment holders)
Parents and Caregivers
Working Mother's Child Relief (WMCR), Qualifying Child Relief (QCR), and Handicapped Child Relief are significant reliefs for parents.
- QCR: $4,000 per child
- WMCR: 15%–25% of mother's earned income per child
- Grandparent Caregiver: $3,000
- Parent/Handicapped Parent: up to $14,000
CPF Top-Up Contributors
Cash top-ups to own and family members' CPF accounts qualify for Relief (RSTU): up to $8,000 for self + $8,000 for family.
- RSTU (self): up to $8,000 tax relief
- RSTU (family): up to $8,000 additional relief
- SRS contribution: full amount deductible up to $15,300 (citizens/PRs)
- MediSave top-up: relief up to $8,000
Taxpayers Near the $80,000 Cap
Once total reliefs reach $80,000, additional relief claims have no benefit. Prioritise highest-value reliefs first.
- $80,000 cap: aggregate of ALL personal reliefs
- Course fees: up to $5,500/year
- Life insurance: up to $5,000 if CPF <$5,000
- Earned income relief: cannot be disclaimed
How Tax Reliefs Work in Singapore
Tax reliefs reduce your chargeable income, which lowers the amount of income tax you pay. The more reliefs you claim, the less income is subject to tax.
The total personal relief cap is $80,000 for YA2026. Even if your individual reliefs add up to more, IRAS will cap the total deduction at $80,000.
The actual tax savings depend on your marginal tax rate. For example, if you are in the 11.5% bracket, every $1,000 of relief saves you $115 in tax. Those in higher brackets benefit more from the same relief amount.
Common Tax Reliefs (YA2026)
High-Value Reliefs: Which to Prioritise
When you are approaching the $80,000 cap, prioritise reliefs that require active decisions (SRS, RSTU, course fees) over auto-applied reliefs.
| Relief | Amount | Who Qualifies | Notes |
|---|---|---|---|
| CPF Relief | Mandatory CPF contribution amount | All employees | Auto-applied — not a choice |
| SRS Contribution | Up to $15,300 (SC/PR) | Anyone with SRS account | Also defers tax on SRS growth |
| RSTU (Self + Family) | Up to $16,000 total | CPF members with cash | Cash top-up required |
| WMCR | 15%–25% of earned income per child | Working mothers | Counts toward $80K cap |
| Earned Income Relief | $1,000–$8,000 by age | All employed persons | Auto-applied |
Auto-applied reliefs (CPF, earned income) always count first toward the $80,000 cap. Plan discretionary reliefs (SRS, RSTU) around how much cap headroom remains.
Frequently Asked Questions
What is the personal relief cap in Singapore for YA2026?expand_more
The total personal income tax relief cap is $80,000 for YA2026. This means the combined total of all tax reliefs you claim cannot exceed $80,000, regardless of how many individual reliefs you qualify for.
What types of tax reliefs are available in Singapore?expand_more
Singapore offers numerous tax reliefs including: Earned Income Relief ($1,000-$8,000 by age), CPF Relief (mandatory contributions), NSman Relief ($1,500-$5,000), Spouse Relief ($2,000), Qualifying Child Relief ($4,000 per child), Working Mother's Child Relief (15%-25% of earned income), Parent Relief ($5,500-$14,000), Course Fee Relief (up to $5,500), and Life Insurance Relief (up to $5,000).
How much is the earned income relief by age?expand_more
For YA2026, earned income relief is: $1,000 for those below 55, $6,000 for those aged 55-59, and $8,000 for those aged 60 and above. If you have a disability, the amounts are $4,000, $10,000, and $12,000 respectively.
How do tax reliefs reduce my income tax?expand_more
Tax reliefs are deducted from your total income to arrive at your chargeable income. Your income tax is then calculated on this lower chargeable income using the progressive tax brackets. The higher your marginal tax rate, the more tax savings each dollar of relief provides.
Can I claim CPF top-up as a tax relief?expand_more
Yes. Voluntary CPF top-ups to your own Special/Retirement Account (up to $8,000) and to a loved one's Special/Retirement Account (up to $8,000) qualify for tax relief. This means you can get up to $16,000 in tax relief from CPF top-ups alone.
Sources
- • IRAS (iras.gov.sg) — All personal tax relief types, amounts, and eligibility for YA2026
- • IRAS — Personal relief cap of $80,000 and relief computation rules