BI CFO / Singapore / Singapore income tax calculator
Singapore income tax calculator
Resident and non-resident tax on 2026 income (YA2027), with CPF relief and earned income relief.
Short answer: residents pay 0% on the first S$20,000 of chargeable income, rising in steps to 24% above S$1 million. Non-resident employees pay the higher of 15% flat or resident rates on employment income.
Enter your figures to see the result.
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Ask an accountantWorked example: S$96,000 salary
A Singapore citizen aged 35 earns S$96,000 a year with no bonus or other reliefs.
| CPF relief (20% of wages) | S$19,200 |
| Earned income relief | S$1,000 |
| Chargeable income | S$75,800 |
| Income tax for YA2027 | S$3,056 |
| Effective rate | 3.2% |
| Take-home a month, after tax and CPF | S$6,145 |
Tax uses the resident rates in force since YA2024. CPF is worked on the S$8,000 monthly ceiling.
Common questions
What are the YA2027 resident tax rates?
The same as YA2024 to YA2026: 0% on the first S$20,000, rising through 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22% and 23%, to 24% on income above S$1 million.
How is a non-resident taxed on salary?
At 15% flat or the resident progressive rates, whichever gives more tax. Non-residents get no personal reliefs. Director fees and other income are taxed at 24%.
What is the earned income relief?
S$1,000 if you are below 55, S$6,000 from 55 to 59, and S$8,000 from 60. It is based on your age in the year before the year of assessment.
Is there a cap on reliefs?
Yes. Total personal reliefs are capped at S$80,000 a year.
For education only. Citizens and PRs from their third year of PR, monthly wages above S$750. Bonus treated as an additional wage for CPF. Not tax advice.