Income Tax Calculator

Singapore's personal tax system is globally renowned for its simplicity, competitive progressive rates, and territorial tax structure. Administered by the Inland Revenue Authority of Singapore (IRAS), income tax is levied only on income accrued in or derived from Singapore. Foreign-sourced income received by individuals in Singapore is generally exempt from tax, and Singapore levies 0% tax on capital gains, dividends, and inheritances.

Singapore operates on a preceding-year basis, known as the Year of Assessment (YA). Income earned between 1 January and 31 December 2024 is assessed and filed in YA 2025, while income earned in 2025 is filed in YA 2026. For tax residents, the first S$20,000 of chargeable income is completely tax-free, with progressive marginal rates scaling gradually from 2% up to a maximum cap of 24% on chargeable income exceeding S$1,000,000.

For foreign professionals holding an Employment Pass (EP), S Pass, or EntrePass, tax residency status is determined primarily by the statutory 183-Day Rule. Non-residents working between 61 and 182 days are taxed at a flat 15% (without personal reliefs) or resident progressive rates, whichever yields the higher tax obligation. To explore complete rules, read our Singapore Income Tax Rates & Slabs Guide, dive into the Singapore Expat & Foreigner Tax Guide, inspect available deductions in the IRAS Tax Reliefs & SRS Guide, or compare regional jurisdictions in the Hong Kong vs Singapore Tax Comparison Guide.

Estimate your exact IRAS personal income tax liability, effective tax burden, and take-home pay in Singapore Dollars (S$) with our comprehensive estimator:

1. Select Residency Status:
   • Resident Individual: Singapore Citizens, Permanent Residents (PR), or foreigners who stayed or worked in Singapore for at least 183 days in the calendar year (eligible for progressive rates and personal reliefs).
   • Non-Resident Individual: Foreign professionals present in Singapore for 61 to 182 days (taxed at higher of flat 15% or progressive rates without personal reliefs).
2. Enter Annual Employment Income (S$): Input your gross salary, including 13th month Annual Wage Supplement (AWS), performance bonuses, and taxable allowances.
3. Enter Approved Donations (S$): If you donated to registered Institutions of a Public Character (IPCs), enter the amount to claim the statutory 250% (2.5x) tax deduction.
4. Select Year of Assessment (YA): Choose YA 2025 (2024 income) or YA 2026 (2025 income) to compute applicable tax slabs and rebates.
5. Click Calculate: Instantly view your Net Chargeable Income, IRAS Tax Payable, Effective Tax Rate, and Post-Tax Take-Home Pay.
6. Review the Visual Breakdown Bar: Check the proportion of retained earnings versus tax liability, and use Copy or Print for your financial records.

Your calculation results provide four essential metrics used by IRAS and corporate payroll teams across Singapore:

CPF Contributions: Singapore Citizens and Permanent Residents contribute up to 20% of monthly salary (subject to the Ordinary Wage ceiling of S$6,800/month in 2024, rising to S$7,400 in 2025 and S$8,000 in 2026) to the Central Provident Fund (CPF), which is 100% tax-exempt. Foreign Employment Pass holders are exempt from CPF.

For resident taxpayers, Singapore uses progressive marginal tax tiers where each portion of income is taxed at its corresponding marginal rate:

To see how Singapore's tax code benefits working professionals, examine these two practical calculation examples:

• Precision IRAS Progressive Computation: Computes tax liabilities across all 11 IRAS tax slabs from S$0 to S$1,000,000+ with zero rounding discrepancies.
• Dual Resident & Expat Mode: Evaluates both resident progressive rates and non-resident 15% flat rules to provide instant scenario comparisons.
• 250% Donation Deduction Automation: Automatically applies the 2.5x tax deduction on qualifying IPC donations directly into your chargeable income.
• Real-Time Net Pay Visualization: Interactive retention bar reveals your true post-tax take-home earnings at a glance.
• Direct Cross-Linking: Deep connections to our flagship companion guides on Singapore Tax Slabs, Expat & Foreigner Rules, and Tax Relief Maximization.

• Central Provident Fund (CPF): This calculator computes personal income tax. CPF contributions (which apply only to Singapore Citizens and PRs, up to 20% employee deduction) are calculated separately and deducted pre-tax.
• Director's Fees & Public Entertainers: Non-resident director fees and public entertainers are subject to flat 24% and 10% withholding tax rates respectively, rather than the 15% employment rate.
• Car & Housing Benefits-in-Kind: Specialized fringe benefits (company housing, car allowances) are subject to specific IRAS valuation formulas detailed in our expat tax guide.

Tax residents in Singapore can substantially lower their chargeable income by taking advantage of statutory reliefs and deductions. However, under Section 42(1) of the Income Tax Act, the total amount of personal income tax reliefs claimable by an individual is capped at S$80,000 per Year of Assessment:

• Assuming Foreign Offshore Income is Taxed: Under Section 13(7A) of the Income Tax Act, foreign-sourced personal income received in Singapore by resident individuals is exempt from tax (unless received through a partnership in Singapore). Declaring offshore rental or dividends as taxable income is a common expat filing error.
• Overlooking the S$80,000 Personal Relief Cap: Many high-earning expats and locals combine CPF top-ups, SRS, child relief, and course fee reliefs without realizing that total personal relief deductions cannot exceed S$80,000 per Year of Assessment.
• Missing the SRS Year-End Cutoff: Supplementary Retirement Scheme (SRS) contributions must be credited into your bank SRS account before 31 December to qualify for deductions in the upcoming Year of Assessment. Contributions on 1 January cannot be backdated.
• Misunderstanding the 183-Day Rule for Expats: The 183-day count includes weekends, public holidays, and temporary absences abroad related to your Singapore employment. Furthermore, under the Two-Year Concession, staying in Singapore for at least 183 days continuous across two calendar years qualifies you as a tax resident for both years!
• Forgetting the No-Filing Service (NFS) Verification: Taxpayers placed on IRAS's Auto-Inclusion Scheme (AIS) who receive a No-Filing Service (NFS) notification must still log in to myTax Portal to verify that employment numbers and relief eligibility (such as rental income or donations) are completely accurate.

• Inland Revenue Authority of Singapore (IRAS) — Official Tax Authority
• myTax Portal — Official Electronic Tax Filing & Notice of Assessment (NOA)
• Singapore Income Tax Act 1947 — Singapore Statutes Online Legislation

Always verify rates and statutory relief caps with the latest notifications from the Inland Revenue Authority of Singapore.