Singapore Income Tax Calculator 2026 | Tax Atlas
Calculate your 2026 take-home pay, income tax, and full bracket breakdown for Singapore. Free, no signup required.
Enter your gross income above to see your 2026 Singapore tax breakdown instantly.
Quick example
A Singapore Citizen employee, age 35 earning $100,000 in 2026 has a taxable income of $79,800 after the $20,200 reliefs, and pays approximately $22,536 in income tax + CPF — an effective rate of about 22.5%.
How Singapore income tax works in 2026 (YA 2027)
Singapore uses a "preceding-year basis" for income tax. Income you earn in calendar year 2026 is assessed in Year of Assessment (YA) 2027. Rates are progressive, starting at 0% on the first S$20,000 of chargeable income and rising to 24% above S$1,000,000. Singapore's effective rates are among the lowest in Asia for middle incomes.
Before applying the brackets, you subtract personal reliefs from your gross income to arrive at chargeable income. Every employment income earner automatically receives Earned Income Relief — S$1,000 if you are under 55, S$6,000 if you are 55–59, or S$8,000 if you are 60 or older. Singapore Citizens and Permanent Residents who contribute to CPF also receive CPF Relief equal to their employee CPF contribution, reducing chargeable income further.
CPF (Central Provident Fund) is a mandatory retirement and social security savings scheme for Singapore Citizens and Permanent Residents. Employee contribution rates vary by age: 20% of ordinary wages up to age 54, reducing to 17% at 55–59, 11.5% at 60–64, 7.5% at 65–69, and 5% at 70 and above. From 1 January 2026, the annual ordinary wage ceiling is S$96,000 (raised from S$74,400 in 2025). Foreigners on Employment Pass, S-Pass, or Work Permit do not contribute to CPF.
Non-residents earning employment income in Singapore for fewer than 183 days in a calendar year pay the higher of: a flat 15% on all employment income, or the progressive resident rates on chargeable income. At lower incomes, the 15% flat rate typically applies; at higher incomes (roughly above S$350,000), the progressive rate can exceed 15% and that rate applies instead.
These rates and thresholds are sourced from IRAS (iras.gov.sg) and CPF Board (cpf.gov.sg).
2026 Singapore income tax brackets
| Rate | Chargeable income |
|---|---|
| 0% | Up to $20,000 |
| 2% | $20,000 – $30,000 |
| 4% | $30,000 – $40,000 |
| 7% | $40,000 – $80,000 |
| 12% | $80,000 – $120,000 |
| 15% | $120,000 – $160,000 |
| 18% | $160,000 – $200,000 |
| 19% | $200,000 – $240,000 |
| 20% | $240,000 – $280,000 |
| 20% | $280,000 – $320,000 |
| 22% | $320,000 – $500,000 |
| 23% | $500,000 – $1,000,000 |
| 24% | Over $1,000,000 |
Brackets apply to chargeable income (gross minus personal reliefs such as Earned Income Relief and CPF Relief). The first S$20,000 is taxed at 0%. Source: IRAS — Individual Income Tax Rates (YA 2024 onwards, unchanged for YA 2027).
Frequently asked questions
- What is the difference between the income year and Year of Assessment?
- Singapore taxes income on a "preceding-year basis". Income earned in 2026 is assessed and reported in Year of Assessment (YA) 2027. So when you file your taxes in 2027, you are declaring income from 2026. Tax Atlas shows results for income earned in the calendar year you select — we always state both the income year and YA to avoid confusion.
- Am I a tax resident in Singapore?
- You are a tax resident if you are physically present or employed in Singapore for 183 days or more in the calendar year. Singapore Citizens and Permanent Residents are generally considered tax residents regardless of days present. Foreign nationals on Employment Pass or S-Pass who work in Singapore for at least 183 days in the year are also treated as tax residents. Non-residents are taxed at a flat 15% or progressive resident rates — whichever is higher.
- Do I have to contribute to CPF if I am on an Employment Pass?
- No. CPF contributions are mandatory only for Singapore Citizens and Permanent Residents. Employment Pass holders, S-Pass holders, and other foreign workers are not required to contribute to CPF. Without CPF contributions, you also do not receive CPF Relief — your chargeable income is reduced only by Earned Income Relief (S$1,000 for those under 55).
- What is Earned Income Relief?
- Earned Income Relief (EIR) is an automatic relief for employees with earned income. It reduces your chargeable income before tax is calculated. For 2026: S$1,000 if you are under 55, S$6,000 if you are 55–59, and S$8,000 if you are 60 or older. You do not need to claim it — IRAS applies it automatically when you file. Higher amounts apply for individuals with disabilities.
- Is there a Personal Income Tax Rebate for 2026 income?
- No. A 60% rebate capped at S$200 was granted for YA 2026 (income year 2025). No Personal Income Tax Rebate has been announced for YA 2027 (income year 2026) in Budget 2026. If a rebate is announced in Budget 2027, this calculator will be updated.
- How are non-residents taxed differently?
- Non-residents (fewer than 183 days in Singapore in the calendar year) pay the higher of: (1) a flat 15% on all employment income, or (2) the progressive resident tax rates applied to chargeable income (with Earned Income Relief deducted). No CPF applies. Director's fees, rental income, and most other non-employment income for non-residents is taxed at a flat 24% — not modeled in this calculator.
- Is this a professional tax estimate?
- No. This calculator provides estimates for informational purposes only and does not constitute professional tax advice. It models standard employment income with Earned Income Relief and CPF Relief only. It does not cover WMCR, NSman Relief, parent relief, SRS contributions, rental income, capital gains, equity compensation, or other individual circumstances. Consult an Accredited Tax Practitioner (ATP) or Chartered Accountant (CA Singapore) for advice specific to your situation.
Related Singapore tax pages
Compare Singapore to other countries
Side-by-side income tax comparison at $25k, $50k, $100k, $250k, and $500k USD.
🇦🇺 Australia
Singapore vs Australia take-home pay comparison →
🇨🇦 Canada
Singapore vs Canada take-home pay comparison →
🇮🇪 Ireland
Singapore vs Ireland take-home pay comparison →
🇮🇳 India
Singapore vs India take-home pay comparison →
🇳🇿 New Zealand
Singapore vs New Zealand take-home pay comparison →
🇬🇧 United Kingdom
Singapore vs United Kingdom take-home pay comparison →
🇺🇸 United States
Singapore vs United States take-home pay comparison →
🇿🇦 South Africa
Singapore vs South Africa take-home pay comparison →