How to use Singapore Income Tax Calculator
This Singapore income tax calculator estimates the income tax a tax resident owes based on chargeable income and the income year you select (2023, 2024, 2025 or 2026). Singapore uses a progressive resident schedule that starts at 0% on the first S$20,000 and rises in steps to 24% for very high incomes, so the calculator shows your effective rate, marginal rate and a band-by-band breakdown plus estimated take-home. Enter your chargeable income — assessable income after personal reliefs — for the most accurate result.
- Select your income year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual chargeable income in Singapore dollars (income after personal reliefs).
- Keep the filing status as Individual — Singapore taxes individuals, not couples.
- Click Calculate to see your income tax, effective rate and marginal rate.
- Review the band-by-band breakdown, remembering that CPF contributions are separate and not deducted here.
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How Singapore’s resident tax bands work
Singapore uses a progressive resident schedule. The first S$20,000 of chargeable income is tax-free, and each higher band taxes only the income within its range. For example, S$80,000 of chargeable income is taxed as: 0% on the first S$20,000, 2% on the next S$10,000 (S$200), 3.5% on the next S$10,000 (S$350) and 7% on the final S$40,000 (S$2,800) — a total of S$3,350, an effective rate of about 4.2% versus a 7% marginal rate.
| Chargeable Income (S$) | Tax Rate |
|---|---|
| 0 – 20,000 | 0% |
| 20,001 – 30,000 | 2% |
| 30,001 – 40,000 | 3.5% |
| 40,001 – 80,000 | 7% |
| 80,001 – 120,000 | 11.5% |
| 120,001 – 160,000 | 15% |
| 160,001 – 200,000 | 18% |
| 200,001 – 240,000 | 19% |
| 240,001 – 280,000 | 19.5% |
| 280,001 – 320,000 | 20% |
| 320,001 – 500,000 | 22% |
| 500,001 – 1,000,000 | 23% |
| 1,000,001+ | 24% |
Chargeable income and personal reliefs
Singapore tax is charged on chargeable income, which is your assessable income minus personal reliefs. Common reliefs include earned income relief, spouse, child and parent reliefs, CPF relief, course fees relief and SRS contributions. Total personal reliefs are capped at S$80,000 per year. Because reliefs are highly individual, this calculator does not estimate them — enter your chargeable income directly so the band math is accurate for your situation.
CPF and how it differs from income tax
The Central Provident Fund (CPF) is a compulsory savings scheme that funds retirement, housing and healthcare. Employees and employers both contribute a percentage of wages up to a monthly Ordinary Wage ceiling, with rates that step down as you age. CPF lowers your take-home pay but is separate from income tax — it is not part of the bracket math here. Employee CPF contributions can, however, qualify for CPF relief that reduces chargeable income.
Effective versus marginal tax rate
Your effective tax rate is your total tax divided by total income — your true average. Your marginal rate is the rate on your next dollar, set by the highest band you reach. On S$120,000 of chargeable income your marginal rate is 11.5%, but because the first S$20,000 is tax-free and the early bands are low, your effective rate is only about 6.6%. Understanding the difference helps with decisions about bonuses, second jobs and SRS top-ups.
Worked examples
Individual, S$80,000 chargeable income, 2025
Inputs: S$80,000 chargeable income
Result: S$3,350 tax · ~4.2% effective · 7% marginal
Individual, S$120,000 chargeable income, 2025
Inputs: S$120,000 chargeable income
Result: S$7,950 tax · ~6.6% effective · 11.5% marginal
Individual, S$320,000 chargeable income, 2025
Inputs: S$320,000 chargeable income
Result: S$44,550 tax · ~13.9% effective · 20% marginal
Glossary
- Chargeable income
- Assessable income after personal reliefs; the amount the resident tax bands are applied to.
- Year of Assessment (YA)
- The year in which income is assessed and taxed; it covers the income of the preceding calendar year.
- Personal reliefs
- Deductions such as earned income, spouse, child, parent and CPF relief that reduce chargeable income, capped at S$80,000 total.
- CPF (Central Provident Fund)
- A mandatory savings and social-security scheme funded by employee and employer wage contributions; separate from income tax.
- Tax resident
- An individual who is a Singapore citizen/PR or stays/works in Singapore for 183 days or more in a year, taxed on the resident schedule.
- Effective tax rate
- Total tax owed divided by total income — your true average tax rate.
- Marginal tax rate
- The tax rate applied to your next dollar of income, set by the highest band you reach.
- IRAS
- The Inland Revenue Authority of Singapore — the national tax administration.
Related reading
Frequently Asked Questions
Why use Singapore Income Tax Calculator?
- Uses the official IRAS resident rate schedule (0% up to S$20,000, rising to 24%)
- Starts tax-free: the first S$20,000 of chargeable income pays no tax
- Compare the 2023, 2024, 2025 and 2026 income years with the year selector
- See your effective rate (actual tax ÷ income) and marginal rate (rate on your last dollar)
- Transparent band-by-band breakdown of how each slice of income is taxed
Common use cases
- Estimate your Singapore income tax before filing your IRAS return
- See how the first S$20,000 tax-free band lowers your effective rate
- Check how the 23%/24% top bands (from YA2024) affect high incomes
- Compare your marginal band rate with your effective average rate
- Check an estimate for a prior income year
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