Singapore Income Tax Calculator
Estimate personal income tax for resident and non-resident individuals using current IRAS rates, with a quick breakdown of your effective tax and bracket exposure.
Build your assessable income
Salary, bonuses, fixed allowances, and benefits-in-kind before CPF deduction.
Only allowable employment expenses.
Use taxable interest only, not exempt local bank deposit interest.
Enter the deductible amount you plan to claim.
Enter the reliefs you expect to claim
Tax Summary
Quick Read
Resident tax bracket breakdown
This version is intentionally closer to a worksheet-style calculator. It estimates tax based on the figures you enter, but it does not automatically validate every IRAS qualifying condition, donation rule, treaty position, or special-case relief limit.
Singapore resident income tax rates 2026
Singapore taxes residents progressively. Each band applies only to the slice of chargeable income that falls inside it, not to your whole income. The first $20,000 is taxed at 0%, and the top rate of 24% applies only above $1,000,000. That is why your effective rate is always lower than your marginal rate.
| Chargeable income | Rate | Tax on this band | Cumulative tax |
|---|---|---|---|
| $0 to $20,000 | 0% | $0 | $0 |
| $20,000 to $30,000 | 2% | $200 | $200 |
| $30,000 to $40,000 | 3.5% | $350 | $550 |
| $40,000 to $80,000 | 7.0% | $2,800 | $3,350 |
| $80,000 to $120,000 | 11.5% | $4,600 | $7,950 |
| $120,000 to $160,000 | 15% | $6,000 | $13,950 |
| $160,000 to $200,000 | 18% | $7,200 | $21,150 |
| $200,000 to $240,000 | 19% | $7,600 | $28,750 |
| $240,000 to $280,000 | 19.5% | $7,800 | $36,550 |
| $280,000 to $320,000 | 20% | $8,000 | $44,550 |
| $320,000 to $500,000 | 22% | $39,600 | $84,150 |
| $500,000 to $1,000,000 | 23% | $115,000 | $199,150 |
| Above $1,000,000 | 24% | — | — |
Non-residents are treated differently: employment income is taxed at the higher of 15% or the resident rates above, while director's fees and most other income are generally taxed at a flat 24%. Switch the residency option in the calculator to compare both.
Frequently Asked Questions
How is Singapore resident income tax calculated?
Singapore resident income tax uses progressive tax brackets. Higher slices of chargeable income are taxed at higher rates, up to 24% on chargeable income above $1,000,000.
What income should I enter into this calculator?
Resident individuals should enter chargeable income after deductions, reliefs, and exemptions. Non-residents should enter the income amount that is taxable in Singapore for the scenario being assessed.
How is non-resident employment income taxed in Singapore?
Non-resident employment income is generally taxed at the higher of 15% or the resident progressive tax rates. Other non-resident income types, such as director's fees and many forms of rental income, are commonly taxed at 24%.
Does this calculator include personal reliefs or tax rebates?
No. This calculator focuses on tax-rate estimation only. It does not automatically compute reliefs, rebates, treaty treatment, or special tax treatments for unusual cases.
How much must you earn before paying income tax in Singapore?
The first $20,000 of chargeable income is taxed at 0% for tax residents. Chargeable income is what remains after deductions, reliefs and exemptions, so gross salary can be well above $20,000 while chargeable income falls below it.
What is the highest income tax rate in Singapore?
The top marginal rate for tax residents is 24%, which applies only to the portion of chargeable income above $1,000,000. Because the system is progressive, no one pays 24% on their whole income.
What is the difference between marginal and effective tax rate?
The marginal rate is the rate charged on your next dollar of chargeable income. The effective rate is total tax divided by total chargeable income, and is always lower than the marginal rate under a progressive system. The calculator shows both.