Singapore Personal Income Tax Calculator

Singapore Personal Tax CalculatorFiling your returns could be daunting if you have zero knowledge about tax filing. When it comes to preparing your tax return you want to make sure you have all the bases covered. The very important thing you need to know about personal income tax is the tax rates, tax reliefs, incentives available, as well as the different tax treatments for residents and non-residents.

The income tax rates will depend on whether you are resident or non-resident. The amount and tax rates for residents are different from non-residents. Non-residents are taxed at a higher rate and are not entitled to a tax-free threshold.

Though it sounds complicated when it comes to filing tax returns, there are ways that can save your time and let you manage tax filing in a hassle-free manner. 3E Accounting always understands your need and thus we have a solution for you.

With our Singapore personal income tax calculator, you will be able to get a quick tax payable estimate and accurately forecast your income tax before you file to see how much you may get back or what you may owe on your tax return.

How It Works

  1. About This Singapore Tax Calculator This Singapore tax calculator will work out tax rates, obligations and projected tax returns, or in some cases tax debts.
  2. When to Use This Calculator
    • if you're completing an income tax return, and
    • you're an individual person, and
    • once you know what your total taxable income is, then you can work out the tax on that taxable income.
  3. What You Will Need
    • You will need your financial information like total taxable income and net employment income.
    • This calculation doesn't take into account any tax credits which may reduce your tax. It only calculates the income tax on the taxable income you enter.
  4. After You Finish You will have complete information about personal tax obligations and how much you need to pay.

Year of Assessment 2017 Onwards

Employment Income
Employment Income
Enter your gross employment income for the previous year (including any bonuses, fixed allowances and any benefits in kind). DO NOT deduct CPF paid when you key in this figure.
Less: Employment Expenses
Employment Expense
Enter your allowable employment expenses.
Net Employment Income
Calculated as Employment Income - Employment Expense.
Trade, Business, Profession or Vocation
Trade Income
Enter your income from trade, business, profession or vocation in the previous year.
Enter your interest income received in the previous year if it is NOT from deposits with approved banks or licensed finance companies in Singapore.
Rental Income from Property
Rent from Property
Enter your net rent from property in the previous year.
Royalty, Charge, Estate/Trust Income
Enter your royalty, charge or estate/trust income received in the previous year.
Gains or Profits of an Income nature
Gains or Profits
Enter your gains or profits of an income nature received in the previous year. These include any income which does not fall within any of the other classifications of income stated above.
Less: Approved Donations
Approved Donations
Enter the amount donated (2.5 times) to approved Institution of Public Character (IPC) in the previous year. For example, if your donate $100 to an approved IPC, you will be given a $250 deduction.
Assessable Income
Calculated as Net Employment Income + Other Income - Approved Donations.
Earned Income Relief
Earned Income Relief
Enter the lower of your earned income or the following values:
-$1,000 (if you are below 55)
-$6,000 (55 to 59)
-$8,000(60 and above)

For handicapped persons, the maximum earned income relief will be:
-$4,000 (if you are below 55)
-$10,000 (55 to 59)
-$12,000 (60 and above)
Spouse/Handicapped Spouse Relief
Spouse/Handicapped Spouse Relief
Enter $2,000 for spouse relief or $3,500 for handicapped spouse relief. You are only eligible for spouse relief if the income of your spouse in the previous year is not more than $4,000.

If you are divorced or legally separated and you paid alimony/maintenance to your ex-wife or handicapped ex-wife in the previous year, you will be eligible to claim the amount of alimony/maintenance paid, subject to a maximum of $2,000 or $3,500 respectively.
Qualifying/Handicapped Child Relief
Qualifying child relief (QCR)
Enter $4,000 per child.

Handicapped child relief (HCR)
Enter $5,500 per handicapped child.
Working Mother's Child Relief
Working Mother's Child Relief (WMCR)
Enter the following amount:
1st child - 15% of mother's earned income
2nd child - 20% of mother's earned income
3rd and each subsequent child - 25% of mother's earned income

Cumulative WMCR percentages are capped at 100% of mother's earned income.

Note: The sum of all child reliefs claimable is subject to a cap of $50,000 for each child.
Parent/Handicapped Parent Relief
Parent/Handicapped Parent Relief
You can claim parent relief or handicapped parent relief for up to 2 dependants. The amount of relief for each dependant is as follows:

Staying with you
Parent relief $7,000
Handicapped parent relief $11,000

NOT staying with you
Parent relief $4,500
Handicapped parent relief $8,000
Grandparent Caregiver Relief
Grandparent Caregiver Relief
Enter $3,000 if you are entitled to this relief. Click "Grandparent caregiver relief" for details on qualifying conditions.
Handicapped Sibling Relief
Handicapped Sibling Relief
Enter up to $3,500 for each of your or your spouse's brothers or sisters who are handicapped and whom you maintained.
CPF/Provident Fund Relief
CPF/Provident Fund Relief
Enter the amount of allowable CPF contribution. CPF capping rules apply. Note: Maximum range is $17,000.
Life Insurance Relief
Life Insurance Relief
You are eligible to claim life insurance relief up to a maximum of $5,000 if you have zero CPF contribution. Otherwise, you may claim the difference between the cap of $5,000 and your CPF contribution.

For example:
CPF contribution: $3,000
Allowable life insurance relief:
$5,000 - $3,000 = $2,000
Course Fees Relief
Course Fees Relief
Enter the mount of course fee incurred up to a maximum of $5,500 in a year if you meet the qualifying conditions.
Foreign Maid Levy Relief
Foreign Maid Levy Relief
Enter twice the total foreign domestic worker levy paid paid in the previous year, subject to the following cap amount:
Maximum Relief:
Concessionary FML ($170 per month) $3,080
Without concessionary FML($265 per month) $6,360
CPF Cash Top-Up Relief
CPF Cash Top-Up Relief
Maximum Relief
Your own minimum sum $7,000
Immediate family members (grandparents/parents, spouse or siblings) top-ups $7,000
Supplementary Retirement Scheme Relief
Supplementary Retirement Scheme Relief
Enter the amount you / your emplyer have contributed in the previous year, subject to a cap of $11,475 for a Singaporean / Singapore Permanent Resident and $26,775 for a foreigner.
NSman Relief
NSman Relief
For NSman (self) relief:
Category of NSman - Non-KAH
No in-camp training in previous year $1,500
Attended in-camp training in previous year $3,000

Category of NSman - KAH
No in-camp training in previous year $3,500
Attended in-camp training in previous year $5,000

Enter $750 if your son(s)/your husband are NSmen.
Tax Payable on Chargeable Income
Less: Personal Income Tax Rebate
Personal Income Tax Rebate
30% of Personal Income Tax Payable
50% for Individuals above 60 years old
up to a maximum of $1,500
Less: Parenthood Tax Rebate
Parenthood Tax Rebate
1st child - $5,000
2nd child - $10,000
3rd and each subsequent child - $20,000

If you have been granted PTR previously and there is balance in your PTR account, refer to the PTR statement on the balance available to offset against your tax payable.

3E Accounting understands the difficulties in tax filing for personal income, therefore we are here to help you to understand more about tax filing in Singapore, as well as to provide you with the professional tax accountant services. Contact us today to assist you on your personal income tax.

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