Singapore Income Tax Calculator (YA 2025 / 2026)
Resident individual income tax in Singapore from 0% to 24% — chargeable income after CPF relief and personal reliefs, tax by bracket, effective rate and the YA2025 60% rebate.
How it works
Chargeable income = income − reliefs (cap $80,000) − 2.5 × donations; Tax = progressive 0% / 2% / 3.5% / 7% / 11.5% / 15% / 18% / 19% / 19.5% / 20% / 22% / 23% / 24%; less rebate 60% capped at $200
Singapore taxes residents on a progressive scale with a generous zero band: the first $20,000 of chargeable income is tax free, the next $10,000 at just 2%, and the top rate of 24% only bites above $1 million. Employee CPF contributions are fully deductible (up to $37,740), and personal reliefs for earned income, dependants, courses, SRS and CPF top-ups reduce chargeable income further, subject to the $80,000 total relief cap. Budget 2024 and 2025 each gave a one-off 60% rebate capped at $200. Non-residents are taxed differently — at a flat 15% or the resident rates, whichever is higher, with no reliefs.
Worked example
$90,000 income, $17,760 CPF and $1,000 earned income relief: chargeable $71,240 → $200 + $350 + $2,186.80 = $2,736.80, less $200 rebate = $2,536.80, about 2.8% of gross.
Frequently asked questions
Is my employer’s CPF taxable?
No — only your own contributions are relevant, and they are a relief. Employer contributions within statutory limits are not income.
How is a bonus taxed?
Simply added to the year’s income — Singapore has no separate bonus tax. Because the brackets are wide, a bonus rarely pushes you far up the scale.
Related calculators
Uses 2025 CPF rates (Ordinary Wage ceiling $7,400 a month) and Year of Assessment 2025 resident tax rates. CPF Board and IRAS revise rates and ceilings regularly — check cpf.gov.sg / iras.gov.sg. Educational estimate, not tax advice.