How much income tax you pay in Singapore, after your reliefs: by band, with your effective and marginal rate. With the sums shown.
For example: S$6,000 a month and a S$12,000 bonus at 30, Singapore Citizen
Income tax for YA 2027, on your income in 2026S$2,384about S$198.67 a month
Chargeable incomeS$66,200after S$17,800 off
Effective rate2.84%of S$84,000
Marginal rate7%on your next dollar
By band
First S$20,000 at 0%
S$0
Next S$10,000 at 2%
S$200
Next S$10,000 at 3.5%
S$350
The S$26,200 above S$40,000 at 7%
S$1,834
Tax on your chargeable income
S$2,384
There’s no personal income tax rebate for YA 2027 so far: the Budget in February may announce one. The last was YA 2025’s, 60% up to S$200.
Your CPF, S$16,800: 20% of S$6,000 a month, and S$2,400 on the bonus. Your IR8A has the exact figure: type it under CPF to use it.
Each extra S$1,000 of relief (SRS, a CPF top-up) saves you about S$70 here, at your 7% marginal rate.
The working, for Singapore Citizen, 30 at the end of 2026
Employment income: 12 × S$6,000 + S$12,000 bonus
S$84,000
Earned income relief, below 55
−S$1,000
CPF relief: your own compulsory CPF 20% of your salary and bonus
−S$16,800
Personal reliefs
−S$17,800
Chargeable income
S$66,200
Tax at the resident rates
S$2,384
Tax to pay for YA 2027
S$2,384
IRAS’s rates and reliefs for YA 2027, checked on iras.gov.sg 2 Nov 2026. It assumes the same salary every month and the bonus paid once. A guide, not tax advice: your notice of assessment is what counts.
Income tax rates for residents
From YA 2024 on, unchanged for YA 2026 and YA 2027. Each band is taxed at its own rate: S$100,000 of chargeable income pays 7% only on the part from S$40,000 to S$80,000, and 11.5% on the S$20,000 above that.
Chargeable income
Rate
Tax on the band
Tax to the top of it
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 million)
23%
S$115,000
S$199,150
Above S$1 million
24%
How it’s worked out
Assessable income: what you earned, less 2.5 times what you gave to IPCs (approved charities).
Chargeable income: that, less your personal reliefs, which come to at most S$80,000 a year in all.
Tax: the rates above on your chargeable income, less any rebate for the year, then the Parenthood Tax Rebate.
Rebates: YA 2024 had 50% off, and YA 2025 60%, each up to S$200. There’s none for YA 2026, and none so far for YA 2027.
Personal reliefs
For tax residents, on the income of the year before the YA. Many come by themselves from what IRAS is told (SRS, NSman, donations); others you claim when you file.
Relief
How much
Earned income by age on 31 Dec
S$1,000 below 55, S$6,000 at 55 to 59, S$8,000 at 60 and above (S$4,000, S$10,000, S$12,000 with a disability)
CPF citizens and PRs
Your own compulsory CPF, on salary up to S$7,400 a month in 2025 and S$8,000 from 2026, and S$102,000 a year in all
NSman yourself
S$1,500, or S$3,000 with NS activity; key command and staff appointments S$3,500 or S$5,000
NSman’s wife or parent
S$750 (not both on the same person, and not on top of your own NSman relief)
Spouse income S$8,000 or less
S$2,000 (S$5,500 with a disability)
Qualifying child under 16 or studying, income S$8,000 or less
S$4,000 a child (S$7,500 with a disability), shared between parents
Working mother’s child citizen children
Born before 2024: 15%, 20%, 25% of her earned income for the 1st, 2nd, 3rd and later child. From 2024: S$8,000, S$10,000, S$12,000. With QCR, at most S$50,000 a child
Grandparent caregiver working mothers
S$3,000
Parent 55 or older, income S$8,000 or less; up to 2
S$9,000 living with you, S$5,500 not (S$14,000 and S$10,000 with a disability)
SRS
What you put in, up to S$15,300 for citizens and PRs and S$35,700 for foreigners
CPF cash top-up
Up to S$8,000 for yourself and S$8,000 for family (not top-ups that get a matching grant)
Life insurance if your CPF is under S$5,000
The lowest of S$5,000 less your CPF, 7% of the sum insured, and the premiums
Course fees relief ended after YA 2025, and foreign domestic worker levy relief after YA 2024. Sibling relief (disability), CPF relief for the self-employed and platform workers, and MediSave contributions aren’t in the calculator.
Non-residents
A foreigner is a tax resident for a year spent in Singapore for 183 days or more, or working here across two years for 183 days in a row (not as a director, public entertainer or professional), or working here three years in a row. Otherwise:
60 days or less of work in Singapore in a year: that employment income is exempt, unless you were paid as a company director, a public entertainer or a professional.
61 to 182 days: employment income is taxed at 15% or at the resident rates, whichever is more, with no reliefs or rebates.
Director’s fees and most other income (rent, a pension, consultancy) are taxed at 24%.
S$1,040 for YA 2027, as a citizen aged under 55 with no bonus: S$60,000 for the year, less S$12,000 of CPF relief and S$1,000 of earned income relief, leaves S$47,000 to tax, and that’s S$550 on the first S$40,000 and 7% on the other S$7,000. It’s 1.73% of your pay. At the same age, a monthly salary of S$3,000 pays S$156, S$4,000 pays S$459, S$6,000 pays S$1,712, S$8,000 pays S$3,056 and S$10,000 pays S$5,627. Add your bonus and reliefs above for yours.
What are Singapore’s income tax rates for YA 2026 and YA 2027?
The same as since YA 2024: nothing on the first S$20,000 of chargeable income, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5% and 20% up to S$320,000, 22% to S$500,000, 23% to S$1 million and 24% above that. Each rate is only on the part of your income in its band.
Is there a personal income tax rebate for YA 2026?
No. Budget 2026 didn’t give one, so YA 2026 has none. The last ones were YA 2025’s 60% and YA 2024’s 50%, each up to S$200. None has been announced for YA 2027 either: that would come in Budget 2027, in February.
What is the maximum tax relief I can claim?
S$80,000 a year, all your personal reliefs together, CPF and SRS relief included. Anything above it is lost and can’t go to your spouse. Donations aren’t a relief: their 2.5 times deduction comes off your income before the reliefs.
How much tax does SRS save?
Your marginal rate on what you put in, up to S$15,300 a year for citizens and PRs and S$35,700 for foreigners, as long as it’s in by 31 December. On S$8,000 a month, putting in S$15,300 saves S$1,071 (7%). The higher your marginal rate, the more it saves.
Am I a tax resident in Singapore?
Citizens and PRs who live here are. A foreigner is for any year they were in Singapore for 183 days or more, or worked here across two years for 183 days in a row, or worked here three years in a row. Otherwise you’re a non-resident: no reliefs, and employment income taxed at 15% or the resident rates, whichever is more.
How are non-residents taxed in Singapore?
Employment income at 15% or at the resident rates without reliefs, whichever comes to more, so it’s the flat 15% until pay passes about S$369,000. Director’s fees and most other income are at 24%. Working here 60 days or less in a year, your employment income isn’t taxed at all, unless you were paid as a director, public entertainer or professional.
Can I still claim course fees relief?
No: it ended after YA 2025, so courses paid for in 2025 or later don’t get it.
How much tax do donations save?
Give to an IPC (an approved charity) and 2.5 times the gift comes off your income, for gifts until 31 December 2026: S$100 takes S$250 off, which saves S$17.50 at a 7% marginal rate. Give your NRIC when you donate and IRAS puts it in by itself. Any deduction you can’t use carries forward for up to 5 years.
Is my income sent anywhere?
No. It’s all worked out in your browser: your income, age and reliefs aren’t sent anywhere or kept in the page’s address.