Singapore Income Tax Calculator (YA2026)
By Lucas Seah, Founder of Excellence Singapore Group | Last Updated: June 2026
This free Singapore income tax calculator estimates your tax payable for the Year of Assessment 2026 (income earned in 2025). Singapore tax residents pay progressive rates from 0% to 24%, the first S$20,000 of chargeable income is tax-free, and all personal reliefs are capped at S$80,000 per year. Enter your income below to get an instant estimate, then read on for how the figure is worked out.
Key Takeaways
- Tax residents are taxed on chargeable income (income minus reliefs) using progressive rates: the first S$20,000 is taxed at 0% and the top rate is 24% above S$1,000,000.
- All personal income tax reliefs are capped at S$80,000 per Year of Assessment, so reliefs above that ceiling do not reduce your tax further.
- Non-resident employment income is taxed at the higher of 15% or the resident progressive rates, and reliefs do not apply.
- There is no personal income tax rebate for YA2026 (one was given for YA2024 and YA2025 only), so your assessed tax is your final bill.
- This tool gives an estimate for planning. Your actual Notice of Assessment from IRAS is the final figure.
Singapore Income Tax Calculator (YA2026)
Select your residency status, enter your annual income, and add your total reliefs. The calculator applies the official YA2026 resident tax rates and the S$80,000 relief cap.
You are generally a tax resident if you are a citizen or PR living here, or a foreigner who stayed or worked in Singapore for 183 days or more in 2025.
Estimate only, based on YA2026 rates. Reliefs are capped at S$80,000. Your IRAS Notice of Assessment is the final figure.
How Income Tax Is Calculated in Singapore
For a tax resident, Singapore taxes your chargeable income, which is your total income for the year minus the reliefs and deductions you qualify for. The rate is progressive, so you pay a higher rate only on the slice of income that falls into each band, not on your whole income. The bands and rates below have applied since YA2024 and are unchanged for YA2026, as published in the IRAS individual income tax rates.
YA2026 resident income tax rate table
The full set of bands, with the running tax at the top of each band (what IRAS calls the gross tax payable):
| Chargeable income | Rate | Tax on band | Tax to here |
|---|---|---|---|
| First S$20,000 | 0% | S$0 | S$0 |
| Next S$10,000 (to S$30,000) | 2% | S$200 | S$200 |
| Next S$10,000 (to S$40,000) | 3.5% | S$350 | S$550 |
| Next S$40,000 (to S$80,000) | 7% | S$2,800 | S$3,350 |
| Next S$40,000 (to S$120,000) | 11.5% | S$4,600 | S$7,950 |
| Next S$40,000 (to S$160,000) | 15% | S$6,000 | S$13,950 |
| Next S$40,000 (to S$200,000) | 18% | S$7,200 | S$21,150 |
| Next S$40,000 (to S$240,000) | 19% | S$7,600 | S$28,750 |
| Next S$40,000 (to S$280,000) | 19.5% | S$7,800 | S$36,550 |
| Next S$40,000 (to S$320,000) | 20% | S$8,000 | S$44,550 |
| Next S$180,000 (to S$500,000) | 22% | S$39,600 | S$84,150 |
| Next S$500,000 (to S$1,000,000) | 23% | S$115,000 | S$199,150 |
| Above S$1,000,000 | 24% | on the excess | S$199,150 + 24% |
A Worked Example
Suppose your chargeable income (after reliefs) is S$80,000. You do not pay 7% on the whole amount. You pay 0% on the first S$20,000, then 2% and 3.5% on the next two S$10,000 bands, then 7% on the slice from S$40,000 to S$80,000. That adds up to S$3,350, which is exactly the gross tax payable shown in the table. On an S$80,000 chargeable income, S$3,350 of tax is an effective rate of about 4.2%, which is why Singapore is regarded as a low-tax jurisdiction for individuals.
If you also claimed S$15,000 of reliefs (for example CPF and an SRS contribution), your S$95,000 income would fall to S$80,000 of chargeable income, and the same S$3,350 would apply. That is the value of reliefs, and you can see how they move the result in the calculator above. For the full list, see our guide to personal income tax reliefs in Singapore.
Residents Versus Non-Residents
Your tax residency decides how you are taxed, not your nationality. A foreigner who stayed or worked in Singapore for 183 days or more in 2025 is a tax resident for YA2026 and uses the progressive rates and reliefs above. A non-resident is taxed differently:
- Employment income is taxed at the higher of 15% (flat) or the resident progressive rates, with no personal reliefs. The calculator applies this when you select Non-resident.
- Director's fees and most other income are taxed at a flat 24% for YA2026.
- A short-term employment of 60 days or less in the calendar year can be exempt, though this does not apply to company directors, public entertainers, or professionals.
In our experience advising foreign founders and their staff, the resident versus non-resident line is the single most common reason a tax estimate is wrong, so confirm your day count before you rely on a number.
Is There a Tax Rebate for YA2026?
No. A one-off personal income tax rebate was granted for YA2024 (50% of tax, capped at S$200) and YA2025 (60%, capped at S$200), but the IRAS personal income tax rebate page confirms it was for those two years only. For YA2026 there is no rebate, so the tax the calculator shows is your estimated final bill before any outstanding balance or instalment plan.
How Accurate Is This Calculator?
The calculator uses the official YA2026 resident rates and the S$80,000 relief cap, so for a straightforward salaried resident it is close to the IRAS figure. It does not model every situation: rental and trade income, the No-Filing Service, the exact computation of CPF Relief, or the Parenthood Tax Rebate (which is a rebate, not a relief). For those, IRAS publishes its own sample income tax calculations, and your Notice of Assessment is always the final word. If your situation is complex, our team can prepare the computation for you.
Frequently Asked Questions
How do I calculate my income tax in Singapore?
Take your total income, subtract the reliefs you qualify for (capped at S$80,000) to get your chargeable income, then apply the progressive resident rates: 0% on the first S$20,000, rising in steps to 24% above S$1,000,000. The calculator on this page does this for you.
How much income is tax free in Singapore?
For a tax resident, the first S$20,000 of chargeable income is taxed at 0%. Reliefs can raise the income level at which you start paying tax, because they reduce your chargeable income before the rates apply.
How much salary do I need to earn before paying income tax?
You generally must file if your total income for the year is more than S$22,000, but whether you actually pay depends on your chargeable income after reliefs. Many residents with modest incomes and ordinary reliefs end up with little or no tax once the first S$20,000 is taxed at 0%.
How are non-residents taxed in Singapore?
A non-resident's employment income is taxed at the higher of 15% or the resident progressive rates, with no reliefs. Director's fees and most other income are taxed at a flat 24% for YA2026. Select Non-resident in the calculator to apply this.
Is there an income tax rebate for YA2026?
No. The personal income tax rebate applied only to YA2024 and YA2025. There is no rebate for YA2026, so your assessed tax is your final figure.
Is this calculator the same as the IRAS one?
It uses the same YA2026 resident rates and the S$80,000 relief cap, so it matches IRAS closely for a salaried resident. IRAS provides downloadable Excel calculators and your Notice of Assessment is the official figure, so treat this tool as a fast planning estimate.
Related Tools and Guides
If you run a company, try our Singapore corporate tax calculator. To understand the reference numbers on your tax documents, see our guides to your tax identification number (TIN) and your Notice of Assessment. Employers should read the Form IR8A guide, business owners our note on paying yourself as a director, and anyone who has outsourced their books our outsourced accounting overview.
Let Us Handle the Tax Computation
A calculator is a good starting point, but a correct return depends on claiming the right reliefs and reporting every type of income properly. Excellence Singapore Group helps individuals and business owners with tax planning, reliefs and filing, backed by Chartered Accountants and Accredited Tax Practitioners who have supported more than 4,000 businesses since 2013. If you would like your tax computed and filed correctly, talk to us or explore our taxation services.
