Singapore Income Tax Calculator 2026 (YA 2026)
Calculate Singapore income tax for YA 2026 with progressive rates 0%โ24%, personal tax reliefs, CPF contributions, and take-home pay for residents and non-residents.
S$
Gross annual salary before CPF and tax Tax Reliefs (Residents Only)
S$
Auto-calculated (20% of ordinary wages, capped) or enter manually S$
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S$0
Income Tax Payable
0%
Effective Tax Rate
S$0
Employee CPF (20%)
S$0
Take-Home (after tax + CPF)
Tax Calculation Breakdown
| Income Band | Amount in Band | Rate | Tax |
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Singapore Income Tax Guide (YA 2026)
Singapore's income tax system is known for its competitive rates and transparent structure. Tax is assessed on a preceding-year basis โ YA (Year of Assessment) 2026 covers income earned in calendar year 2026.
Singapore Tax Brackets 2026 (YA 2026)
S$0 โ S$20,000: 0% | S$20,001 โ S$30,000: 2% | S$30,001 โ S$40,000: 3.5%
S$40,001 โ S$80,000: 7% | S$80,001 โ S$120,000: 12% | S$120,001 โ S$160,000: 15%
S$160,001 โ S$200,000: 18% | S$200,001 โ S$240,000: 19% | S$240,001 โ S$280,000: 19.5%
S$280,001 โ S$320,000: 20% | S$320,001 โ S$500,000: 22% | S$500,001 โ S$1M: 23% | Above S$1M: 24%
S$40,001 โ S$80,000: 7% | S$80,001 โ S$120,000: 12% | S$120,001 โ S$160,000: 15%
S$160,001 โ S$200,000: 18% | S$200,001 โ S$240,000: 19% | S$240,001 โ S$280,000: 19.5%
S$280,001 โ S$320,000: 20% | S$320,001 โ S$500,000: 22% | S$500,001 โ S$1M: 23% | Above S$1M: 24%
CPF Contribution Rates (Below 55, 2026)
Employee: 20% of ordinary wages (up to S$6,800/month ordinary wage ceiling)
Employer: 17% of ordinary wages
Total: 37% | Ordinary Wage Ceiling: S$6,800/month (S$81,600/year)
Additional Wage Ceiling: S$102,000 minus ordinary wages already subject to CPF
CPF allocation: Ordinary Account (23%), Special Account (6%), Medisave Account (8%) โ below age 35
Employer: 17% of ordinary wages
Total: 37% | Ordinary Wage Ceiling: S$6,800/month (S$81,600/year)
Additional Wage Ceiling: S$102,000 minus ordinary wages already subject to CPF
CPF allocation: Ordinary Account (23%), Special Account (6%), Medisave Account (8%) โ below age 35
Example: S$80,000 annual salary, below 55, no reliefs (other than standard)
Gross income: S$80,000
CPF (employee 20%): S$16,000 | Reliefs (earned income S$1,000 + CPF S$16,000): S$17,000
Chargeable income: S$80,000 โ S$17,000 = S$63,000
Tax: S$3,350 (first S$40K) + (S$63,000 โ S$40,000) ร 7% = S$3,350 + S$1,610 = S$4,960
Effective rate: 6.2% | Take-home: S$80,000 โ S$4,960 โ S$16,000 = S$59,040
CPF (employee 20%): S$16,000 | Reliefs (earned income S$1,000 + CPF S$16,000): S$17,000
Chargeable income: S$80,000 โ S$17,000 = S$63,000
Tax: S$3,350 (first S$40K) + (S$63,000 โ S$40,000) ร 7% = S$3,350 + S$1,610 = S$4,960
Effective rate: 6.2% | Take-home: S$80,000 โ S$4,960 โ S$16,000 = S$59,040
Extended
CPF Contributions Breakdown
See your full CPF allocation by account (Ordinary, Special, Medisave) and employer contributions by age group
CPF contributions vary by age. As you get older, contribution rates decrease but CPF savings play a larger role in retirement. Employer contributions do not reduce your take-home pay.
CPF Allocation by Account (Monthly, Age-Based)
| Age Group | Employee % | Employer % | OA % | SA % | MA % |
|---|---|---|---|---|---|
| Below 35 | 20% | 17% | 23% | 6% | 8% |
| 35 โ 44 | 20% | 17% | 21% | 7% | 9% |
| 45 โ 49 | 20% | 17% | 19% | 8% | 10% |
| 50 โ 54 | 20% | 17% | 15% | 12% | 10.5% |
| 55 โ 59 | 15% | 15% | 12% | 3% | 10.5% |
| 60 โ 64 | 9.5% | 12% | 3.5% | 6% | 10.5% |
| 65 โ 70 | 7% | 9% | 1% | 5% | 10.5% |
| Above 70 | 5% | 7.5% | 1% | 3.5% | 10.5% |
| Item | Monthly | Annual |
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CPF is Singapore's comprehensive social security savings scheme โ unlike a tax, these funds belong to you and earn guaranteed interest (2.5%โ4%).
Frequently Asked Questions
What are the Singapore income tax rates for 2026/2026?
Singapore uses progressive tax rates for tax residents. The rates for YA 2026 (income earned in 2026) are: S$0โS$20,000: 0%, S$20,001โS$30,000: 2%, S$30,001โS$40,000: 3.5%, S$40,001โS$80,000: 7%, S$80,001โS$120,000: 12%, S$120,001โS$160,000: 15%, S$160,001โS$200,000: 18%, S$200,001โS$240,000: 19%, S$240,001โS$280,000: 19.5%, S$280,001โS$320,000: 20%, S$320,001โS$500,000: 22%, S$500,001โS$1,000,000: 23%, above S$1,000,000: 24%.
What is CPF and how does it affect my take-home pay?
The Central Provident Fund (CPF) is Singapore's mandatory social savings scheme. For employees below 55, the contribution rates are: Employee 20% + Employer 17% = 37% total on Ordinary Wages up to S$6,800/month (S$81,600/year for CPF calculation purposes, with an Additional Wages ceiling). Your take-home pay is reduced by your 20% employee CPF contribution. The employer's 17% is on top of your salary โ it does not reduce your take-home but is part of your total compensation. CPF funds are allocated to three accounts: Ordinary Account (2.5% interest, for housing/investment/education), Special Account (4% interest, for retirement), and Medisave Account (4% interest, for healthcare).
What tax reliefs can I claim in Singapore?
Singapore offers many personal tax reliefs that reduce chargeable income: Earned Income Relief (below 55: S$1,000; 55โ59: S$6,000; 60+: S$8,000), CPF Employee Contributions (dollar-for-dollar relief), Spouse Relief (S$2,000 if spouse earns below S$4,000), Qualifying Child Relief (S$4,000 per child), Working Mother's Child Relief (15%โ25% of earned income per child), NSman Relief, Parent Relief (S$9,000), Course Fees Relief (up to S$5,500), and more. Total personal reliefs are capped at S$80,000 per year.
How are non-residents taxed in Singapore?
Non-residents are taxed at a flat rate of 22% on Singapore-sourced employment income (or 24% if income exceeds S$500,000 for some categories), whichever is higher compared to progressive rates. Non-residents are not entitled to tax reliefs. Director's fees and certain other income types may be taxed at different withholding rates. Tax residents (those who stayed or worked in Singapore for 183+ days in the year) qualify for the progressive tax scale and all reliefs.
Is there a minimum income threshold before I pay tax in Singapore?
Yes. The first S$20,000 of chargeable income (income after reliefs) is taxed at 0%. After applying the Earned Income Relief (S$1,000 for those below 55), the effective tax-free threshold is approximately S$21,000 for employees below 55. Additionally, IRAS may grant a Personal Tax Rebate in certain years โ for YA 2024, a 50% rebate capped at S$200 was available. Always check the IRAS website for current rebates applicable to your assessment year.