SALARY & TAX ยท SINGAPORE
Singapore Salary Tax Calculator YA 2026
Estimate Singapore resident income tax for YA 2026. YA 2026 generally covers income earned from 1 January 2025 to 31 December 2025.
Salary details
Core scope: Singapore tax resident, one standard employee, progressive resident income tax and Earned Income Relief only. CPF and other payroll deductions are not included.
Estimated income after tax
Income-tax estimate only; CPF and other payroll deductions are excluded.
Annual calculation summary
Singapore income-tax rates for YA 2026
The resident schedule is progressive: 0% to SGD 20,000, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22%, 23% and 24% across the published chargeable-income bands.
How the estimate works
The calculator converts monthly input to annual income when needed, subtracts the supported Earned Income Relief, applies the resident marginal bands, and subtracts no general rebate. Estimated income after tax is gross employment income less final income tax.
Earned Income Relief
For this implementation, the maximum relief is SGD 1,000 for people under 55, SGD 6,000 for ages 55-59, and SGD 8,000 for ages 60 or older. Relief cannot exceed gross earned income.
Relief cap and rebates
IRAS states an overall personal income-tax relief cap of SGD 80,000 per YA. Only Earned Income Relief is active here. No general YA 2026 personal tax rebate is applied.
CPF and payroll deductions
CPF is excluded because employee contributions require additional profile and wage-ceiling rules. This page must not be read as a complete CPF-adjusted take-home calculator.
Resident status and excluded items
This calculator supports residents only. It excludes nonresident tax treatment, other reliefs, bonuses as separate fields, CPF, SDL, SHG, foreign worker levies, GST and corporate income tax. Employer-only charges are not deducted from the result.
What this calculator includes
- Singapore YA 2026 and basis period 1 January 2025 to 31 December 2025
- Resident progressive income-tax rates
- Earned Income Relief by age group
- Annual or monthly salary input
- Local-browser calculation with no upload
Official sources
Rules are based on IRAS resident income-tax rates, IRAS assessment years and basis periods, IRAS Earned Income Relief, IRAS tax relief cap, CPFB CPF rules and MOM foreign worker levy guidance. Verification date: 13 October 2026.
Frequently asked questions
What does YA 2026 mean in Singapore?
YA 2026 generally assesses income earned from 1 January 2025 through 31 December 2025.
Who is this calculator for?
It is for a Singapore tax-resident employee with one standard employment income source.
What tax rates are used?
The calculator uses the IRAS YA 2024 onward resident progressive rates, from 0% on the first SGD 20,000 to 24% above SGD 1,000,000.
Is the first SGD 20,000 tax-free?
Under the resident rate schedule, the first SGD 20,000 of chargeable income is taxed at 0%.
What is chargeable income?
For this core estimate, chargeable income is gross employment income less the supported Earned Income Relief.
What is Earned Income Relief?
It is an IRAS relief for earned income. This calculator supports the standard maximum by age group: SGD 1,000 under 55, SGD 6,000 from 55 to 59, and SGD 8,000 at 60 or older.
How is age used?
Select the age group at 31 December of the year before the assessment year.
Are other personal reliefs included?
No. Only Earned Income Relief is active in this core version.
Is the SGD 80,000 relief cap included?
The IRAS SGD 80,000 overall relief cap is documented, but the calculator does not offer other relief inputs and therefore does not need to apply that cap in its current supported scope.
Is there a YA 2026 personal tax rebate?
No general YA 2026 rebate is applied. The current IRAS rebate information lists YA 2025 and YA 2024 rebates, not a general YA 2026 rebate.
Is CPF included?
No. CPF employee contributions and CPF relief are excluded, so the result is estimated income after income tax rather than complete payroll take-home pay.
Does it calculate CPF contributions?
No. CPF depends on factors such as age, citizenship or PR status, wage ceilings and ordinary or additional wages.
Are bonuses included?
They are not separately modelled. Enter the relevant gross employment income for the basis period if you want it included in the gross figure.
Are nonresident rates supported?
No. The calculator supports tax residents only.
Does it include employer CPF?
No. Employer CPF is outside the employee income-tax estimate.
Are foreign worker levies deducted?
No. Employer foreign worker levies are excluded and must not be recovered from foreign workers.
Are Skills Development Levy or SHG contributions included?
No. Employer levies and employee fund contributions are outside this core estimate.
Is GST included?
No. GST is not an employee salary deduction.
Is corporate income tax included?
No. Corporate income tax is unrelated to this individual salary estimate.
Can I enter a monthly salary?
Yes. Choose monthly salary and the calculator annualises it by multiplying by 12.
Is the result exact payroll withholding?
No. It is an annual estimate using the stated resident rules and supported relief only.
Are calculations sent to WCODX?
No. The calculation runs locally in your browser.