Singapore tax guideWhat you keep from your salary
Enter your monthly salary and bonuses. We calculate CPF, apply the reliefs you qualify for, and work out tax on your chargeable income.1
Age at income-year end: 35
One employer; private-sector or non-pensionable employment. Citizens and PRs on full rates throughout the year only; first/second-year PR graduated rates are not supported. EP holders pay no CPF. Use monthly detail for partial pay, salary changes or multiple bonuses. Switching back restores the regular-salary inputs.
Exclude CPF and earned income relief, which are already included. Enter only reliefs you qualify for, after any sharing. Check the official conditions below.
| Gross salary | S$120,000 |
|---|---|
| Earned income relief | − S$1,000 |
| CPF relief | − S$17,760 |
| Total reliefs | − S$18,760 |
| Chargeable income | S$101,240 |
| Income tax | S$5,793 |
Estimate for YA 2026. Resident employment-income estimate, before rebates and tax credits. CPF is calculated monthly using the selected income year, birth month and wages. Employer CPF is shown separately and is not deducted from take-home pay. The AW ceiling uses actual annual ordinary wages subject to CPF; any final adjustment uses the bonus-payment month’s rate.2
Monthly CPF breakdown
Employer CPF: S$15,096 · Annual AW ceiling: S$13,200 · AW subject to CPF: S$0
| Month | OW subject to CPF | AW subject to CPF | Employee CPF | Employer CPF |
|---|---|---|---|---|
| 1 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 2 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 3 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 4 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 5 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 6 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 7 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 8 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 9 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 10 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 11 | S$7,400 | S$0 | S$1,480 | S$1,258 |
| 12 | S$7,400 | S$0 | S$1,480 | S$1,258 |
Calculator sources and eligibility
- IRAS — Resident and non-resident rates
- CPF Board — Official contribution calculator
- CPF Board — 2025 contribution table
- CPF Board — 2026 contribution table
- CPF Board — Birthday rate changes
- CPF Board — Contribution rounding
- CPF Board — Additional wage ceiling
- IRAS — Ordinary and additional wages
- IRAS — Earned income relief
- IRAS — Qualifying child relief
- IRAS — Spouse relief
- IRAS — Parent relief
- IRAS — Personal reliefs
Income tax rates, YA 2026
Residents pay progressive rates on chargeable income. Non-residents pay flat rates and get no reliefs.3
| Chargeable income (S$) | Rate | Rate bar | Cumulative tax (S$) |
|---|---|---|---|
| First 20,000 | 0% | 0 | |
| 20,001 – 30,000 | 2% | 200 | |
| 30,001 – 40,000 | 3.5% | 550 | |
| 40,001 – 80,000 | 7% | 3,350 | |
| 80,001 – 120,000 | 11.5% | 7,950 | |
| 120,001 – 160,000 | 15% | 13,950 | |
| 160,001 – 200,000 | 18% | 21,150 | |
| 200,001 – 240,000 | 19% | 28,750 | |
| 240,001 – 280,000 | 19.5% | 36,550 | |
| 280,001 – 320,000 | 20% | 44,550 | |
| 320,001 – 500,000 | 22% | 84,150 | |
| 500,001 – 1,000,000 | 23% | 199,150 | |
| Above 1,000,000 | 24% | — |
The highlighted row is the band your chargeable income from the calculator falls into.
Three salaries, step by step
2025 income, YA 2026: a citizen below 55 throughout the year, employed for 12 months with equal monthly pay, no bonus and no other reliefs. Employee CPF is rounded down monthly; displayed amounts are rounded to dollars.
Marginal rate
The rate on your next dollar. At S$120,000 it is 11.5%, so a S$1,000 raise costs about S$115 in extra tax (plus CPF). Use it to judge raises, bonuses and SRS top-ups.
Effective rate
Your total tax divided by your gross income. It is always lower than the marginal rate, because the first S$20,000 is tax-free and lower bands are taxed less. Use it to compare countries.
Are you a Singapore tax resident?
Residency decides which rates you pay and whether you get personal reliefs. For individuals, you are generally resident if any of these apply.
- 183Days in the yearYou were physically present or employed in Singapore for 183 days or more in the calendar year.
- 2 yrsTwo-year concessionContinuous employment spanning two calendar years, with employment and physical presence totalling at least 183 days. This concession excludes company directors, public entertainers and professionals.
- 3 yrsThree-year concessionYou work in Singapore for three consecutive years, even if under 183 days in the first or last.
Central Provident Fund (CPF) Changed 2026
Citizens and permanent residents contribute to CPF. Foreign employees on work passes do not.2
| Employee age | Employee | Employer |
|---|---|---|
| 55 and below | 20% | 17% |
| Above 55 to 60 | 18% | 16% |
| Above 60 to 65 | 12.5% | 12.5% |
| Above 65 to 70 | 7.5% | 9% |
| Above 70 | 5% | 7.5% |
Rates for monthly wages above S$750, from 1 January 2026. Check the CPF Board for the full table before relying on senior rates. Bonuses count as additional wages and share the S$102,000 yearly ceiling.
Common questions
You are resident for the year if you were in Singapore for 183 days or more. If you arrived late in the year, the two-year or three-year concessions may still make you resident.
Your marginal rate is what you pay on your next dollar. Your effective rate is your total tax divided by your income, and it is always lower.
No. Your compulsory CPF contributions are deducted through CPF relief, and employer contributions within the limits are not taxable.
No. Bonuses are added to your employment income and taxed at the same progressive rates.
Sources
Sources checked on 27 October 2026- 1IRAS — Resident and non-resident rateswww.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates
- 2CPF Board — Official contribution calculatorwww.cpf.gov.sg/member/tools-and-services/calculators/cpf-contribution-calculator
- 3IRAS — Tax residencywww.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency