Singapore resident income tax rates run from 0% to 24%. The first $20,000 of chargeable income is tax-free, and the top 24% rate applies only above $1 million. A resident with $100,000 of chargeable income pays $5,650, which is 5.65% of that income. Non-residents pay a flat 15% on employment income, or the resident rates if those give more tax, and 24% on most other income. There is no personal tax rebate for YA2026.
Singapore Resident Tax Rates and Cumulative Tax Table
These rates have applied since YA2024 and are unchanged for YA2026 and YA2027. They apply to chargeable income, which is your total income minus expenses, donations and personal reliefs.
| Chargeable income | Rate | Tax on this band | Cumulative tax |
|---|---|---|---|
| First $20,000 | 0% | $0 | $0 |
| $20,001 – $30,000 | 2% | $200 | $200 |
| $30,001 – $40,000 | 3.5% | $350 | $550 |
| $40,001 – $80,000 | 7% | $2,800 | $3,350 |
| $80,001 – $120,000 | 11.5% | $4,600 | $7,950 |
| $120,001 – $160,000 | 15% | $6,000 | $13,950 |
| $160,001 – $200,000 | 18% | $7,200 | $21,150 |
| $200,001 – $240,000 | 19% | $7,600 | $28,750 |
| $240,001 – $280,000 | 19.5% | $7,800 | $36,550 |
| $280,001 – $320,000 | 20% | $8,000 | $44,550 |
| $320,001 – $500,000 | 22% | $39,600 | $84,150 |
| $500,001 – $1,000,000 | 23% | $115,000 | $199,150 |
| Above $1,000,000 | 24% | 24% of the excess | $199,150 + 24% |
To use the table, find the band your chargeable income falls in. Take the cumulative tax at the top of the band below it, then add the band rate × the amount above that level.
How the Brackets Work: A Worked Example
Wei Ling is 35 and earns a $96,000 salary. Her employee CPF contributions are $19,200 (20% of $8,000 a month, the 2026 ordinary wage ceiling). She has no other reliefs.
| Step | Amount |
|---|---|
| Employment income | $96,000 |
| Less earned income relief (under 55) | − $1,000 |
| Less CPF relief | − $19,200 |
| Chargeable income | $75,800 |
| Tax on the first $40,000 (from the table) | $550 |
| Tax on the next $35,800 at 7% | $2,506 |
| Tax payable | $3,056 |
That works out to 3.18% of her salary, or about $255 a month. Her marginal rate is 7%, so each extra $1,000 of income costs her $70 in tax. This is why CPF, SRS and other reliefs save her 7 cents per dollar, not 3.
Now take Daniel, 40, who earns $180,000 including a bonus. His employee CPF is $20,400: the $96,000 ordinary-wage cap plus $6,000 of bonus under the $102,000 annual ceiling, both at 20%. He also puts $15,300 into SRS. His reliefs total $36,700, his chargeable income is $143,300, and he pays $11,445 (6.36% of his income). Without the SRS contribution he would pay $2,295 more, because those dollars would be taxed at his 15% marginal rate.
Effective Tax Rates at Different Incomes
Because the first $20,000 is free and the early bands are low, the average rate is well below the marginal rate:
| Chargeable income | Tax payable | Effective rate | Marginal rate |
|---|---|---|---|
| $30,000 | $200 | 0.67% | 2% |
| $50,000 | $1,250 | 2.50% | 7% |
| $80,000 | $3,350 | 4.19% | 7% |
| $100,000 | $5,650 | 5.65% | 11.5% |
| $150,000 | $12,450 | 8.30% | 15% |
| $200,000 | $21,150 | 10.57% | 18% |
| $300,000 | $40,550 | 13.52% | 20% |
| $500,000 | $84,150 | 16.83% | 22% |
| $1,000,000 | $199,150 | 19.91% | 23% |
| $2,000,000 | $439,150 | 21.96% | 24% |
Marginal rate shown is the rate on the last dollar at exactly that income. At a band boundary, the next dollar is taxed at the higher rate.
YA2026 and YA2027: What's Changed
A Year of Assessment (YA) taxes the income of the previous calendar year. YA2026 covers income earned in 2025 and is being filed and assessed in 2026. YA2027 covers income earned in 2026.
- Rates: unchanged. The 0%–24% resident rates introduced in YA2024 apply to both YA2026 and YA2027.
- No personal income tax rebate for YA2026. YA2024 had a 50% rebate capped at $200 and YA2025 a 60% rebate capped at $200. Budget 2026 did not continue it, so most residents pay slightly more for YA2026 than for YA2025 on the same income. No rebate has been announced for YA2027.
- Companies still get a rebate. Budget 2026 gave companies a 40% corporate income tax rebate for YA2026. This does not affect individuals.
- CPF ceilings rose. The ordinary wage ceiling became $8,000 a month from 1 January 2026, and the annual salary ceiling stays at $102,000. This raises CPF relief for higher earners in YA2027. See our salary calculator.
Non-Resident Tax Rates and Residency
You are a tax resident for a YA if you are a Singapore Citizen or PR who normally lives in Singapore, or a foreigner who stayed or worked here for 183 days or more in the income year. IRAS also has concessions for stays that run across two or three calendar years. Non-residents are taxed differently:
| Income type | Non-resident tax |
|---|---|
| Employment income | 15% flat, or resident rates without reliefs if that is higher |
| Employment of 60 days or less in the year | Exempt (not for directors, public entertainers or professionals) |
| Director's fees | 24%, withheld by the company |
| Other income (e.g. rent) | 24% |
| Personal reliefs | Not available |
The flat 15% is more than resident tax up to about $369,300 of employment income. Above that, the resident rates give more tax, so they apply instead:
| Employment income | Resident (earned income relief only) | Non-resident |
|---|---|---|
| $50,000 | $1,180 | $7,500 |
| $100,000 | $5,535 | $15,000 |
| $200,000 | $20,970 | $30,000 |
| $300,000 | $40,350 | $45,000 |
| $500,000 | $83,930 | $84,150 |
Singapore Tax Reliefs That Lower Your Bill
Only residents can claim reliefs, and the total is capped at $80,000 per YA. The most common reliefs are below. Our tax reliefs guide covers the full list.
| Relief | Amount | Who gets it |
|---|---|---|
| Earned income relief | $1,000 (under 55), $6,000 (55–59), $8,000 (60+) | Automatic, capped at your earned income |
| CPF relief | Your compulsory employee CPF | Citizens and PRs, automatic |
| SRS contributions | Up to $15,300 (citizens/PRs) or $35,700 (foreigners) | Anyone who contributes by 31 Dec |
| CPF cash top-up | Up to $8,000 for yourself + $8,000 for family | Top-ups to retirement or MediSave accounts |
| Parent relief | $9,000 if living together, $5,500 if not (total for YA2026) | Supporting parents or grandparents aged 55+ |
| NSman self relief | From $1,500 | NSmen and eligible ex-NSmen |
A relief is worth your marginal rate. $10,000 of SRS saves $700 at the 7% band and $1,800 at the 18% band.
Income Tax Filing in Singapore
- Filing window: 1 March to 18 April each year, for both e-filing on myTax Portal and paper forms.
- No-Filing Service: if IRAS tells you that you're on NFS, your employer has already sent your income details. You only file if you need to add income or change reliefs.
- Notice of Assessment: IRAS started sending bills from mid-March in 2026, and most arrive by the end of the year. Pay within 30 days, or sign up for GIRO to pay in up to 12 interest-free monthly instalments.
- Late filing: IRAS can issue a composition fine or an estimated assessment. Late payment adds a 5% penalty, and more if you still don't pay.
The tax on YA2027 income (earned in 2026) will be filed between March and April 2027.
Related Tools & Guides
Frequently Asked Questions
Residents pay progressive rates from 0% to 24% on chargeable income. The first $20,000 is tax-free, then rates rise through 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22% and 23%, reaching 24% above $1 million. Non-residents pay 15% on employment income (or resident rates if higher) and 24% on most other income.
On $100,000 of chargeable income, a resident pays $5,650, an effective rate of 5.65%. If $100,000 is your salary, earned income relief and CPF relief lower your chargeable income. For example, a 35-year-old with $19,200 of CPF has $79,800 chargeable and pays $3,336.
No. Singapore Budget 2026 did not give a personal income tax rebate for YA2026. YA2024 had a 50% rebate and YA2025 a 60% rebate, both capped at $200. No rebate has been announced for YA2027 either.
Non-resident employment income is taxed at a flat 15%, or at resident rates without reliefs if that gives more tax. Director's fees and most other income are taxed at 24%. Employment of 60 days or less in a year is exempt, except for directors, public entertainers and professionals. You are a resident if you stay or work in Singapore 183 days or more in the year.
18 April, for both e-filing and paper returns. Filing opens on 1 March. If you are on the No-Filing Service, you do not need to file unless you have income or relief changes to declare.
Common reliefs include earned income relief ($1,000 under 55), CPF relief, SRS contributions (up to $15,300 for citizens and PRs), CPF cash top-ups (up to $16,000), parent relief ($9,000 or $5,500) and NSman relief. All reliefs together are capped at $80,000 per Year of Assessment.
Yes. The resident rates from 0% to 24% that started in YA2024 also apply to YA2027, which taxes income earned in 2026. The ordinary wage CPF ceiling rose to $8,000 a month from January 2026, which increases CPF relief for some employees.
Uses the IRAS resident rates for YA2024 onwards (unchanged for YA2026 and YA2027), earned income relief, the $80,000 relief cap and the non-resident 15%-or-resident-rates rule for employment income. It does not include rental, trade or investment income, donations, the Parenthood Tax Rebate or residency concessions. Confirm with IRAS or a tax adviser before filing.