Tax Relief Stack Optimizer
Enter your chargeable income and dependants. We order the reliefs by highest tax saved per dollar, respecting the $80,000 personal-relief cap.
YA2026 rates — verified against IRAS.
Enter your details to see the optimal order to claim Singapore tax reliefs — ranked by tax saved per dollar.
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: 23 Apr 2026.
Verify with IRAS (https://www.iras.gov.sg). Full disclaimer at smartcalculator.sg/disclaimer.
Quick Reference: YA2026 Personal Tax Reliefs
- • Total personal income tax relief cap: $80,000 across all reliefs combined (from YA2018 onwards)
- • CPF Cash Top-Up Relief: up to $8,000 for self + $8,000 for family members ($16,000 combined cap)
- • From YA2026: CPF cash top-ups attracting the MRSS grant no longer qualify for CPF Cash Top-Up Relief
- • SRS contribution limit: $15,300 for Singapore Citizens and Permanent Residents; $35,700 for foreigners
- • Course Fees Relief: LAPSED from YA2026 — last claim YA2025
- • Foreign Domestic Worker Levy Relief: LAPSED from YA2025
- • Parent Relief: $9,000 per dependant living with you; $5,500 if living separately (handicapped: $14,000 / $10,000)
- • NSman Self Relief: $3,000 (general, NS activities performed) / $1,500 (not performed); $5,000 / $3,500 for key appointment holders
- • Spouse / Parent / GCR dependant income threshold raised to $8,000 from YA2025
- • Filing deadline: 18 April via IRAS myTax Portal (paper filing 15 April)
- • Filing deadline: 18 April via IRAS myTax Portal (paper filing 15 April)
Why order matters
Each tax relief reduces your chargeable income by a fixed amount. But the tax saved on each dollar of relief depends on your marginal bracket. A $1,000 relief at the 22% bracket saves $220; at the 7% bracket it only saves $70. And once you hit the $80,000 personal-relief cap, any further relief is wasted — it reduces nothing.
The optimizer computes each relief's marginal tax saving for your income bracket, sorts them, then greedy-fills up to the cap. The output is the exact deployment order — and the point at which any remaining relief wouldn't move the needle.
Note that the $80,000 cap applies to personal income tax reliefs only. It does not include your mandatory CPF contributions (which reduce gross income before tax is computed, not as a relief) and it does not include the separate charitable donations deduction, where approved donations qualify for a 2.5× tax deduction outside the cap. The optimizer treats donations as a separate line item because of this distinction.
Who This Calculator Is For
Salaried Employees
Employees earning employment income who want to minimise their YA2026 tax bill through reliefs.
- NSman Self Relief: $3,000 general / $5,000 key appointment if NS activities performed in the preceding year
- CPF Cash Top-Up Relief: up to $16,000 (split $8K self + $8K family)
- Earned Income Relief: $1,000 to $8,000 by age (auto-applied)
Parents and Caregivers
Those supporting parents, grandparents, or children and claiming dependant-related reliefs.
- Parent relief: $5,500 or $9,000 per dependant
- Handicapped dependant: up to $14,000 per person
- Grandparent caregiver: $3,000 for working mothers
CPF Top-Up Contributors
Individuals who make voluntary CPF cash top-ups for themselves or family members.
- Self top-up: up to $8,000 relief per year
- Family top-up: additional $8,000 for loved ones
- 4% returns: guaranteed on SA/RA balances
Earners Near the $80,000 Cap
Higher-income earners who need to prioritise reliefs because total reliefs may exceed the cap.
- Cap applies: $80,000 total across all personal reliefs
- Priority order: highest marginal saving per dollar first
- Donations excluded: charitable deductions are separate
SRS vs CPF Top-Up (RSTU): Which Reduces Your Tax More?
| Aspect | SRS Contribution | CPF Cash Top-Up (RSTU) |
|---|---|---|
| Annual cap (SC/PR) | $15,300 | $8,000 (self) + $8,000 (family) |
| Returns | Market-linked (investment account) | 4% p.a. guaranteed on SA/RA |
| Accessibility | From statutory retirement age (63); 50% of withdrawals taxed | Locked until age 55; subject to retirement sum rules |
| Tax relief per dollar | Dollar-for-dollar relief on chargeable income | Dollar-for-dollar relief on chargeable income |
| If CPF SA near FRS | Still fully available | Top-up may be capped if SA already at FRS |
| Best for | Flexibility; those wanting investment choice | Guaranteed growth; those maximising CPF interest |
Frequently asked
What's the order I should claim tax reliefs in?expand_more
Claim in descending order of tax saved per dollar spent. For top-bracket earners the typical order is: SRS ($15,300 SC/PR cap, $35,700 foreigner) → CPF Cash Top-Up self ($8,000) → CPF Cash Top-Up family ($8,000) → Parent Relief ($9,000 per parent if living together; $5,500 if not) → NSman Self Relief ($3,000 general / $5,000 key appointment if NS activities performed) → Grandparent Caregiver Relief ($3,000) → Donations (2.5× donated amount). Note Course Fees Relief has lapsed from YA2026. Critical YA2026 wrinkle: top-ups attracting the Matched Retirement Savings Scheme (MRSS) grant no longer qualify for CPF Cash Top-Up Relief — you pick MRSS or the tax relief, not both. The optimizer sorts the active reliefs for YOUR income bracket because the marginal rate determines the tax-per-relief dollar.
How does the $80,000 personal income tax relief cap work?expand_more
From YA2018 onwards, the total of all tax reliefs you claim cannot exceed $80,000 in a Year of Assessment. This applies to virtually all reliefs stacked together — SRS, CPF top-ups, NSman, parent relief, etc. (The $80k cap is separate from CPF mandatory contributions, which are not "reliefs".) The optimizer tells you when you hit the cap and which lower-priority reliefs become wasteful at that point.
Is SRS or CPF top-up better for tax relief?expand_more
SRS typically wins on flexibility — $15,300 annual cap for Singaporeans/PRs, accessible from age 63 (current retirement age) with only 50% of withdrawals taxed. CPF cash top-up wins on guaranteed returns — 4% p.a. on SA/RA, but locked until 55. Tax-wise they give identical relief per dollar. If you have CPF SA near FRS already, top-up to RA/SA is capped; SRS is the fallback. The optimizer shows both as separate line items and lets you decide where to deploy.
Can I claim parent relief if I don't live with my parent?expand_more
Yes but the amount is lower: $5,500 per dependant if not living with you, vs $9,000 if they are. The parent must be 55+ and have annual income ≤ $8,000, or be physically/mentally disabled (no age/income test for handicapped dependant relief, which pays $14,000 per handicapped dependant). Siblings can split the relief — total claimable across all siblings can't exceed the per-parent cap. The optimizer asks whether you live with each parent separately.
Do tax reliefs reduce my take-home pay or my tax bill?expand_more
Your tax bill. Tax reliefs reduce your chargeable income, which reduces the income tax payable after YA filing in March–April. They do NOT reduce your monthly take-home pay (CPF is already deducted separately). The saving materializes when you receive your Notice of Assessment from IRAS — you owe less tax than if you hadn't claimed. For high earners at the 22%+ marginal bracket, $10,000 of reliefs equals $2,200+ of real cash saved.
What is the practical order of operations for maximising tax relief in a given year?expand_more
Step 1: confirm your projected chargeable income for the year of assessment so you know your top marginal bracket. Step 2: claim the reliefs you already qualify for at no extra cost — earned income relief, NSman relief, parent relief, and CPF mandatory contributions are essentially automatic. Step 3: decide how much spare cash you have for voluntary reliefs (SRS and CPF cash top-up). Step 4: deploy spare cash into the relief that gives the highest tax-saving-per-dollar at your marginal bracket — for most high-bracket earners that's SRS first (up to $15,300), then CPF cash top-up (up to $8,000 self + $8,000 family). Step 5: re-check the total against the $80,000 cap and trim if exceeded. Step 6: file by 18 April through IRAS myTax Portal. The optimizer collapses these six steps into one stacked output.
Does the Foreign Domestic Worker Levy relief still apply?expand_more
The Foreign Domestic Worker Levy concession was discontinued from YA2025. It is no longer claimable for YA2026. Working mothers should instead look at the Working Mother's Child Relief (WMCR) and Grandparent Caregiver Relief if applicable. The optimizer reflects this by omitting FDWL from the relief list. Always verify the current relief catalogue on the IRAS website before filing, because relief categories are reviewed each Budget.
How does the Personal Income Tax Rebate interact with reliefs?expand_more
Tax reliefs and the Personal Income Tax Rebate are two separate mechanisms. Reliefs reduce your chargeable income before tax is computed; the rebate is a percentage discount applied after tax is computed. Budget 2026 did not announce a personal income tax rebate for YA2026 (a 60% rebate capped at $200 was given in YA2025 but was not extended). If a rebate is announced for any future YA, it is applied after the progressive brackets and after all reliefs have been deducted, on the tax-payable figure. Always confirm rebate status on the IRAS website for the year you are filing.