Free tool · checked 17 October 2026

Income tax calculator for Singapore tax residents

Estimate a Singapore tax resident’s income tax for YA 2026 or YA 2027 from chargeable income, or from employment income and reliefs, on IRAS’s published rates. The effective and marginal rates and the working are shown.

Year of Assessment YA 2026 (income earned in 2025) YA 2027 (income earned in 2026)

What do you know? My chargeable income My employment income and the reliefs I will claim: work out chargeable income

Chargeable income for the year (S$)

Tax on chargeable income: S$366.25
Personal Income Tax Rebate: None listed
Estimated tax payable: S$366.25
Effective rate (of chargeable income): 1.05%
Marginal rate (on the next dollar): 3.5%

Note: No Personal Income Tax Rebate for YA 2026: IRAS’s rebate page lists YA 2024 and YA 2025 only, and its YA 2026 sample calculations show none.

The working

First S$20,000.00 at 0% = S$0.00
Next S$10,000.00 (above S$20,000.00) at 2% = S$200.00
Next S$4,750.00 (above S$30,000.00) at 3.5% = S$166.25
Tax on chargeable income of S$34,750.00 = S$366.25.

This is an estimate for a tax resident. For your actual bill, use the calculator on IRAS’s Individual Income Tax rates page or your tax assessment in myTax Portal.

For tax residents only, on IRAS’s resident rate table (from YA 2024 onwards). The defaults are IRAS’s own YA 2026 example. Tax is rounded once, to the nearest cent, and the effective rate to two decimals (our conventions). It does not apply non-resident rates, special schemes such as the Not Ordinarily Resident scheme, the Parenthood Tax Rebate or other rebates, and it does not check which reliefs or deductions you qualify for.

Rates and rules this tool uses

Resident tax rates from YA 2024 onwards: Chargeable income: first $20,000 0%; next $10,000 2% ($200); next $10,000 3.5% ($350; $550 on the first $40,000); next $40,000 7% ($3,350 on the first $80,000); next $40,000 11.5% ($7,950 on $120,000); next $40,000 15% ($13,950 on $160,000); next $40,000 18% ($21,150 on $200,000); next $40,000 19% ($28,750 on $240,000); next $40,000 19.5% ($36,550 on $280,000); next $40,000 20% ($44,550 on $320,000); next $180,000 22% ($84,150 on $500,000); next $500,000 23% ($199,150 on $1,000,000); in excess of $1,000,000 24%. “The current highest personal income tax rate is at 24%.” IRAS: Individual Income Tax rates, read 17 October 2026 (page says “Last updated 27 April 2026”).
Who is a tax resident: A Singapore Citizen or Singapore Permanent Resident who resides in Singapore except for temporary absences; or a foreigner who has stayed or worked in Singapore for at least 183 days in the previous calendar year, or continuously for 3 consecutive years, or (as an employee, not a director, public entertainer or professional) for a continuous period straddling 2 calendar years totalling at least 183 days. Anyone else is a non-resident for tax purposes. IRAS: Individual Income Tax rates, read 17 October 2026 (page says “Last updated 27 April 2026”).
Non-resident rates (not applied by the tool): Employment income of a non-resident individual is taxed at the flat rate of 15% or the progressive resident tax rates, whichever is the higher tax amount. Director’s fees and other income are taxed at 24%, except employment income and certain income taxable at reduced withholding rates. IRAS: Individual Income Tax rates, read 17 October 2026 (page says “Last updated 27 April 2026”).
Personal Income Tax Rebate: IRAS lists YA 2025: 60% of tax payable, up to $200; YA 2024: 50% of tax payable, up to $200. No other Year of Assessment is listed. The rebate is calculated on tax payable after double taxation relief and other credits, and before the Parenthood Tax Rebate; it cannot be carried forward and gives no payout. IRAS: Personal Income Tax Rebate, read 17 October 2026 (page says “Last updated 11 August 2026”).
Personal income tax relief cap: “A personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each Year of Assessment (YA).” IRAS’s example for YA 2026: Mrs Chua earned $150,000 and claimed $86,650 of reliefs; $80,000 is allowed, chargeable income is $70,000, tax $550 on the first $40,000 plus $2,100 at 7% on the next $30,000 = $2,650. IRAS: tax reliefs, read 17 October 2026 (page says “Last updated 14 August 2026”).
IRAS’s YA 2026 worked examples: Mr Heng: $50,000 of employment income in 2025, less $250 of donations, gives $49,750 of assessable income; less $15,000 of personal reliefs gives $34,750 of chargeable income for YA 2026; tax $200 on the first $30,000 plus $166.25 at 3.5% on the next $4,750 = $366.25, then offset by his Parenthood Tax Rebate. Mr Fong: $234,100 of chargeable income; $21,150 on the first $200,000 plus $6,479 at 19% on the next $34,100 = $27,629 net tax payable for YA 2026. Neither example deducts a Personal Income Tax Rebate. IRAS: sample income tax calculations, read 17 October 2026 (page says “Last updated 2 March 2026”).

Next review: IRAS’s Individual Income Tax rates, Personal Income Tax Rebate and tax reliefs pages after the next Budget statement (a rebate for YA 2027 could be announced) and before the YA 2027 filing season; add YA 2028 when IRAS publishes its rates. General information, not tax, legal or financial advice.

How is income tax worked out for a Singapore tax resident?

IRAS taxes a resident’s chargeable income on a progressive table: the first S$20,000 at 0%, then each slice above it at a higher rate, up to 24% above S$1 million. The table on IRAS’s Individual Income Tax rates page (last updated 27 April 2026) is headed “From YA 2024 onwards”, and the tool uses it for both years. Chargeable income is assessable income (income less deductions such as donations) minus personal reliefs.

What is the difference between YA 2026 and YA 2027?

IRAS’s sample calculations work out YA 2026 tax on income earned in 2025, so YA 2027 covers income earned in 2026 (our reading of the same pattern). The rates are the same. What could differ is a rebate: IRAS’s rebate page (last updated 11 August 2026) lists a Personal Income Tax Rebate for YA 2024 (50% of tax payable, up to S$200) and YA 2025 (60%, up to S$200) only. Its YA 2026 examples apply none and we found none for YA 2027 on 17 October 2026, so the tool deducts nothing. A later Budget could change that.

What does a worked example look like?

IRAS’s own example: Mr Heng earned S$50,000 in 2025, has S$250 of donations deducted and claims S$15,000 of personal reliefs.

Assessable income: S$50,000 − S$250 = S$49,750.
Chargeable income: S$49,750 − S$15,000 = S$34,750.
Tax: S$200 on the first S$30,000, plus 3.5% × S$4,750 = S$166.25, so S$366.25.

That is an effective rate of 1.05% of chargeable income, and his next dollar would be taxed at 3.5% (our arithmetic). IRAS then offsets his Parenthood Tax Rebate; the tool stops before other rebates. IRAS’s second example, S$234,100 of chargeable income, comes to S$27,629, and the tool reproduces both.

How does the relief cap work?

IRAS caps the total of all personal reliefs at S$80,000 for each Year of Assessment, says its tax reliefs page (last updated 14 August 2026). Its example: Mrs Chua earned S$150,000 and claimed S$86,650 of reliefs; S$80,000 is allowed, leaving S$70,000 of chargeable income and S$2,650 of tax. The tool’s helper applies the same cap to the total you enter, without checking whether you qualify for any relief.

What are the effective and marginal rates?

The effective rate is the tax as a share of chargeable income (and, with the helper, of employment income). The marginal rate is the rate IRAS’s table applies to the next dollar, so at exactly S$20,000 it is 2%, not 0%. Both are our definitions; the effective rate is rounded to two decimals, and tax to the nearest cent (our convention).

What does this calculator not do?

It is for tax residents only. IRAS taxes a non-resident’s employment income at 15% or the resident rates, whichever gives more tax, and director’s fees and most other income at 24%; the tool applies neither, nor special schemes such as the Not Ordinarily Resident scheme, nor rebates such as the Parenthood Tax Rebate. It does not decide residency, which income is taxable or which reliefs and deductions you can claim. To check a figure, use IRAS’s YA 2026 Income Tax Calculator for tax residents, linked from its rates page, and file through myTax Portal. For payroll help, see our guides on comparing payroll providers and outsourced bookkeeping.

Common questions

What are Singapore’s personal income tax rates for YA 2026?

For tax residents, 0% on the first S$20,000 of chargeable income, rising through 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22% and 23% to 24% above S$1 million.

Is there a Personal Income Tax Rebate for YA 2026?

IRAS’s rebate page lists rebates for YA 2024 and YA 2025 only, and its YA 2026 examples apply none.

Who counts as a tax resident in Singapore?

Per IRAS, a Singapore Citizen or SPR who resides in Singapore except for temporary absences, or a foreigner who meets one of its stay tests, such as at least 183 days in Singapore in the previous calendar year.

How much tax is payable on S$70,000 of chargeable income?

S$2,650 for a tax resident: S$550 on the first S$40,000 and 7% on the next S$30,000, as in IRAS’s relief cap example.

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Sources

IRAS’s Individual Income Tax rates page (iras.gov.sg)
IRAS’s sample calculations (iras.gov.sg)
IRAS’s rebate page (iras.gov.sg)
tax reliefs page (iras.gov.sg)