Singapore Income Tax Calculator

Singapore taxes resident individuals on a progressive schedule administered by the Inland Revenue Authority of Singapore (IRAS). The first slice of chargeable income is tax-free and each higher band is taxed at a higher marginal rate, peaking at 24%. This free calculator applies the full 11-bracket schedule so you can see exactly how much tax you owe and your effective rate.

How IRAS applies the progressive schedule

Tax is computed band-by-band on your chargeable income (income after reliefs and deductions). IRAS publishes a cumulative table: each band has a flat tax amount on the income up to its threshold, plus a marginal rate on the excess.

The bands (Year of Assessment 2024 onward) are:

First  20,000      0%      tax 0
Next   10,000      2%      (to 30,000)
Next   10,000      3.5%    (to 40,000)
Next   40,000      7%      (to 80,000)
Next   40,000      11.5%   (to 120,000)
Next   40,000      15%     (to 160,000)
Next   40,000      18%     (to 200,000)
Next   40,000      19%     (to 240,000)
Next   40,000      19.5%   (to 280,000)
Next   40,000      20%     (to 320,000)
Next   180,000     22%     (to 500,000)
Next   500,000     23%     (to 1,000,000)
Above  1,000,000   24%

The calculator finds the band your income falls in, adds the cumulative tax on the bands below it, and adds the marginal rate on the remainder.

Chargeable income vs gross income

This calculator starts from chargeable income — not your gross salary. The difference is significant because Singapore offers a range of personal reliefs that reduce the taxable amount. Common reliefs include:

• Earned Income Relief — a fixed amount based on your age
• CPF Relief — mandatory CPF contributions are deductible from income tax
• Spouse/Child Relief — for qualifying dependants
• Supplementary Retirement Scheme (SRS) Relief — contributions to an SRS account reduce chargeable income
• Course Fees Relief — for approved education and training costs
• Parent/Grandparent Caregiver Relief — for those supporting elderly parents

IRAS caps total personal reliefs at SGD 80,000 per Year of Assessment. Subtract your total reliefs from your assessable income before entering the figure in this calculator.

Worked example: SGD 80,000

For a chargeable income of SGD 80,000, calculated band-by-band:

• First SGD 20,000 at 0% = SGD 0
• Next SGD 10,000 at 2% = SGD 200
• Next SGD 10,000 at 3.5% = SGD 350
• Next SGD 40,000 at 7% = SGD 2,800
• Total tax: SGD 3,350
• Effective rate: 4.19%
• Marginal rate: 7% (on the next dollar earned)

Contrast with the same income in common higher-tax jurisdictions. Singapore’s structure keeps effective rates low for typical employment incomes, making it attractive for professionals at mid-to-high earning levels.

Marginal vs effective rate

The marginal rate is the rate on the next additional dollar of income. The effective rate is total tax divided by total chargeable income. These two numbers serve different purposes:

• Use the effective rate to understand your overall tax burden and plan after-tax income.
• Use the marginal rate to evaluate the cost of additional income (a bonus, freelance project, or investment distribution). If you are at a 15% marginal rate, an extra SGD 10,000 costs SGD 1,500 in tax.

Non-resident note

These rates apply only to Singapore tax residents — generally, those who are Singapore citizens or permanent residents, or foreign nationals who have been in Singapore for 183 days or more in a year. Non-residents pay a flat 15% on employment income or the resident rates, whichever is higher, and 24% on other income. This calculator covers residents only.

Effective rate across income levels

Because only the slice of income inside each band is taxed at that band’s rate, the effective rate climbs slowly and stays well below the headline top rate for most earners. The table below shows the tax payable and effective rate at several chargeable-income points under the Year of Assessment 2024 schedule:

Someone earning SGD 120,000 pays an effective 6.63% even though their top dollar is taxed at 11.5% — the gap between the two numbers is the whole point of a banded system, and it is why using the marginal rate to estimate your total bill overstates it badly.

Rebates and the SGD 80,000 relief cap

Two features not captured by the raw schedule change the final figure:

• Personal Income Tax Rebate — in some Years of Assessment IRAS grants a one-off rebate (a percentage of tax payable, capped at a fixed amount) announced in the national Budget. When active, it is applied after the schedule, so it reduces the tax computed here. Check whether a rebate is in force for the relevant YA.
• The SGD 80,000 personal relief cap — total personal reliefs (Earned Income, CPF, spouse/child, SRS, course fees and so on) cannot reduce chargeable income by more than SGD 80,000 in aggregate per YA. High earners who assume every relief stacks without limit will over-deduct.

Because this tool starts from chargeable income, apply your reliefs (up to the cap) and any rebate separately.

Sources

• IRAS — Individual Income Tax rates (resident)
• IRAS — Tax residency and the 183-day rule
• IRAS — Personal reliefs and the SGD 80,000 cap

Rates change by Year of Assessment; always confirm the current schedule on IRAS before filing. This tool is an estimate, not tax advice.

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