Singapore Personal Income Tax Calculator (YA 2026)
Estimate your income tax for the Year of Assessment 2026 — income earned from 1 January to 31 December 2025 — in under a minute, whether you are a tax resident or a non-resident. Enter your income and the reliefs you qualify for; the calculator applies the current resident rates, the non-resident rates, the 250% deduction for approved donations and the $80,000 cap on personal reliefs, and shows the band-by-band working.
The amount of personal income tax you pay depends first on your tax residency. Residents are taxed on a progressive scale that starts at 0% on the first $20,000 of chargeable income. Non-residents pay a flat 15% on employment income (or the resident rates, if that gives a higher figure), 24% on other income, and get no reliefs and no tax-free threshold.
Year of Assessment 2026 (income earned from 1 January to 31 December 2025). Enter whole dollars; leave a field blank if it does not apply. Everything is worked out on this page as you type — nothing is sent anywhere.
This calculator gives an estimate for planning only. It applies the resident progressive rates and the non-resident rates for YA 2026, the 250% donation deduction and the $80,000 relief cap. It does not check whether you qualify for a relief, and it does not include tax deducted at source, foreign tax credits or the Parenthood Tax Rebate. Your Notice of Assessment from IRAS is the final figure.
Resident tax rates for YA 2026
Singapore taxes residents on a progressive scale. The first $20,000 of chargeable income is tax-free and each band above it is taxed at a higher rate, up to 24% on income above $1 million. These rates have applied since YA 2024 and are unchanged for YA 2026.
Chargeable income
Rate
Tax on the band
Cumulative tax
First $20,000
0%
$0
$0
Next $10,000 ($20,001 – $30,000)
2%
$200
$200
Next $10,000 ($30,001 – $40,000)
3.5%
$350
$550
Next $40,000 ($40,001 – $80,000)
7%
$2,800
$3,350
Next $40,000 ($80,001 – $120,000)
11.5%
$4,600
$7,950
Next $40,000 ($120,001 – $160,000)
15%
$6,000
$13,950
Next $40,000 ($160,001 – $200,000)
18%
$7,200
$21,150
Next $40,000 ($200,001 – $240,000)
19%
$7,600
$28,750
Next $40,000 ($240,001 – $280,000)
19.5%
$7,800
$36,550
Next $40,000 ($280,001 – $320,000)
20%
$8,000
$44,550
Next $180,000 ($320,001 – $500,000)
22%
$39,600
$84,150
Next $500,000 ($500,001 – $1,000,000)
23%
$115,000
$199,150
Above $1,000,000
24%
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Non-residents
A non-resident’s employment income is taxed at a flat 15% or at the resident rates, whichever gives the higher tax. Director’s fees, consultancy fees and all other income are taxed at 24%. Non-residents receive no personal reliefs and no tax-free first $20,000.
What changed for YA 2026
No personal income tax rebate. YA 2024 carried a 50% rebate and YA 2025 a 60% rebate, both capped at $200. Budget 2026 gave none, so the tax computed above is the tax payable.
Reliefs stay capped at $80,000 in total per Year of Assessment.
Approved donations made in 2025 are still deducted at 250% of the amount given.
Worked examples: tax on salary in Singapore
Tax residents with employment income only, claiming Earned Income Relief and CPF Relief at the 20% employee rate (CPF capped at the $7,400 monthly Ordinary Wage ceiling), and no other reliefs.
Annual salary
Reliefs (EIR + CPF)
Chargeable income
Tax payable
Effective rate on salary
$40,000
$9,000
$31,000
$235.00
0.6%
$80,000
$17,000
$63,000
$2,160.00
2.7%
$150,000
$18,760
$131,240
$9,636.00
6.4%
How to use this Singapore tax calculator
Choose your tax residency. You are generally a tax resident if you were in Singapore for at least 183 days in 2025, or are a Singapore citizen or permanent resident living here.
Enter your income for calendar year 2025: employment income after allowable expenses, business income, and other income such as rent.
Read the estimate. The panel shows chargeable income, tax payable, your effective rate and the band-by-band working.
Need the filing done, not just estimated?
3E Accounting prepares and files personal income tax returns for residents, non-residents and directors, and advises on the reliefs you are entitled to claim.
