Singapore Income Tax Calculator

Singapore uses progressive resident rates from 0% on the first 20,000 dollars of chargeable income up to 24% on the amount above 1,000,000 dollars, in twelve bands. These rates are unchanged from YA2024 and YA2025. This calculator uses the same published bracket table, confirmed against PwC Tax Summaries and Statrys because IRAS serves its rate page as a JavaScript app that cannot be read directly.

Chargeable income is your assessable income (broadly your total income for the year) minus any personal reliefs you qualify for, such as CPF relief, earned income relief or course fees relief. Tax is calculated on chargeable income, not on your gross salary. This calculator lets you enter a total reliefs figure so you can see the effect, or leave it at zero to tax the full assessable income.

Singapore taxes income in slices, not as a single flat rate on the whole amount. The first 20,000 dollars is tax free, the next 10,000 is taxed at 2%, the next 10,000 at 3.5%, and so on up through the higher bands. Only the portion of your income that falls inside a given band is taxed at that band rate, which is why the effective rate on your total income is always lower than the marginal rate on your last dollar.

Your effective rate is the total tax divided by your chargeable income, expressed as a percentage: it tells you the average bite tax takes out of your income. Your marginal rate is the rate charged on the last dollar of your chargeable income, from the highest bracket you reach. The marginal rate is always higher than or equal to the effective rate because it ignores the lower rates charged on the earlier slices.

No. It applies the published progressive rate table to whatever chargeable income you provide after your own relief figure is subtracted. It does not model specific reliefs like the CPF cash top-up relief, parenthood tax rebate, or any one-off rebate IRAS may announce for a given year. For a precise figure that accounts for every relief and rebate you qualify for, use the IRAS income tax calculator or check your Notice of Assessment.

No. This tool computes an estimate from published rates; it does not recommend any tax planning strategy, relief claim, or financial product. For a figure you can rely on, or for advice on your specific situation, use the official IRAS calculator or speak to a qualified tax adviser.

The rate steps are uneven by design: they rise slowly through the lower bands (2%, 3.5%, 7%) to keep tax low for modest incomes, then rise in half-point and full-point steps through the middle bands, before larger jumps to 22%, 23% and 24% at the top. Each step only applies to the income inside that band, so a jump in the rate table does not mean a jump in your total tax bill at that exact income level.

No. Non-resident individuals are taxed differently, generally at a flat 15% on employment income or the resident progressive rates, whichever gives a higher amount, with other income types taxed at a flat 24%. This calculator only applies the resident progressive rates, so it is not accurate for someone who does not meet the Singapore tax residency test for the year.