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Singapore Income Tax Calculator (YA 2026)

Singapore

A Singapore offer, tax filing, or residency question where the 15% non-resident floor changes the answer.

Singapore tax depends first on residency. Residents use progressive rates up to 24% after eligible personal reliefs; non-resident employees pay the higher of 15% of employment income or the resident-rate calculation, while non-resident directors and most other non-resident income are taxed at 24%. This calculator runs the correct branch instead of silently assuming everyone is resident.

Basis: IRAS rates from YA 2024 onwards · YA 2026 · S$80,000 personal relief cap · verified 2026-08-14

Not quite? Describe it in your own words.

Describe your situation in a sentence — any language. I fill the form; the tool does the math.

The numbers

Income tax payable
S$1,950
YA 2026 estimate
Income after income tax
S$58,050
S$4,838 / month
Effective tax rate
3.3%
Chargeable income
S$60,000
Personal reliefs applied
S$0
cap S$80,000
Preview only — using a default Tax status, Income.

The operator’s read

Worth knowing

Resident tax is calculated on S$60,000 after S$0 of reliefs. Reliefs reduce chargeable income, not the tax bill dollar for dollar, and the total claim is capped at S$80,000.

Caution

This is an income-tax estimate, not a filing. It does not decide tax residency, short-term employment exemptions, treaty relief, foreign tax credits, donations, or one-off rebates.

Methodology

Residents: chargeable income equals annual taxable income minus eligible personal reliefs, capped at S$80,000. Progressive IRAS rates from YA 2024 onwards are then applied, from 0% on the first S$20,000 to 24% above S$1,000,000.

Non-resident employees: tax is the higher of 15% of gross employment income or the resident progressive-rate amount without personal reliefs. Non-resident directors and most other non-resident income use 24%.

Scope: YA 2026 individual income tax. This estimate does not determine residency or model treaty claims, short-term exemptions, foreign tax credits, donations, or one-off rebates.

Questions

How are non-resident employees taxed in Singapore?
At the higher of 15% of employment income or the resident progressive-rate calculation. Personal reliefs are not available to non-residents.
What is Singapore's highest personal income tax rate?
24% from YA 2024 onwards, applied only to chargeable income above S$1,000,000 for residents. It does not apply to the whole income.
Does this calculator include CPF and personal reliefs?
It lets a resident enter the total eligible reliefs, including eligible CPF relief, and applies the S$80,000 overall cap. It does not infer each relief from personal circumstances.

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Free to use on your own site. It keeps working as the rules change, because we maintain the data — no ads, no cookies, and a link back to the full tool.

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