Singapore Income Tax Calculator

What Is a Singapore Income Tax Calculator?

A Singapore Income Tax Calculator estimates personal income tax for a Singapore tax-resident individual.

It adds the taxable income entered, deducts allowable employment expenses, qualifying donations and personal reliefs, and then applies resident progressive tax rates.

The result is an estimate based on your entries. You can find more Singapore-focused tools on the Calculator Singapores homepage.

This calculator is not designed for non-resident tax. Foreigners who are treated as non-residents should use the Singapore Income Tax Calculator for Foreigners because different rules and rates may apply.

How to Use the Calculator

1. Select the Year of Assessment

Choose YA 2026 or YA 2027.

A Year of Assessment generally relates to income earned in the preceding calendar year. For example, YA 2026 generally covers income earned in 2025.

The displayed YA does not change the progressive rate schedule used by the calculator.

2. Enter Employment Income

Enter taxable employment income before subtracting allowable employment expenses.

This may include salary, bonus and other taxable employment benefits. Use the income information relevant to the selected YA.

3. Enter Allowable Employment Expenses

Enter expenses incurred wholly and exclusively in earning employment income, where a deduction is allowed.

This amount cannot be higher than the employment income entered.

For a wider estimate covering other types of Singapore tax, use the Singapore Tax Calculator.

4. Enter Net Trade or Business Income

Enter net taxable income from a trade, business, profession or vocation.

Do not enter gross business revenue when allowable business expenses have not been deducted.

5. Enter Net Rental Income

Enter net taxable rental income after applicable allowable rental expenses.

The calculator does not decide whether a particular expense is deductible.

6. Enter Other Taxable Income

Enter other income that is taxable in Singapore.

Do not include tax-exempt income simply because money was received.

7. Enter Qualifying Donations

Enter only donations that qualify for a tax deduction.

The calculator multiplies the entered amount by 2.5, giving a 250% deduction. For example, an entered qualifying donation of S$1,000 produces a deduction of S$2,500.

The 250% deduction applies to qualifying donations made during the applicable approved period.“Enter only qualifying donations made in 2025 or 2026. The calculator applies a 250% deduction to the donation amount entered.”

8. Enter Personal Reliefs

Enter the total personal reliefs for which you meet the qualifying conditions.

The calculator limits this field to S$80,000 because Singapore has an overall personal income tax relief cap of S$80,000 for each YA.

9. Select Calculate

The calculator displays:

• Assessable Income
• Chargeable Income
• Estimated Tax Payable

Select Reset to clear all entered amounts.

How the Calculator Works

The calculator first calculates assessable income:

The calculator first works out total statutory income:

Total statutory income = Employment income − Employment expenses + Business income + Rental income + Other taxable income

It then calculates the donation deduction:

Donation deduction = Qualifying donations × 250%

Assessable income is:

Assessable income = Total statutory income − Donation deduction

Chargeable income is:

Chargeable income = Assessable income − Eligible personal reliefs

Assessable and chargeable income cannot fall below zero. The calculator does not calculate or carry forward any unused donation deduction.

The result cannot fall below zero.

Resident progressive tax rates are then applied to the chargeable income. This means different portions of income are taxed at different rates rather than applying one rate to the full amount.

Singapore Resident Income Tax Rates

Singapore tax residents are taxed at progressive rates.

The current rate bands used by the calculator are:

• First S$20,000: 0%
• Next S$10,000: 2%
• Next S$10,000: 3.5%
• Next S$40,000: 7%
• Next S$40,000: 11.5%
• Next S$40,000: 15%
• Next S$40,000: 18%
• Next S$40,000: 19%
• Next S$40,000: 19.5%
• Next S$40,000: 20%
• Next S$180,000: 22%
• Next S$500,000: 23%
• Amount above S$1 million: 24%

The latest resident rate schedule can be checked through IRAS.

Income Tax Calculation Example

Assume a tax resident enters:

• Employment income: S$60,000
• Employment expenses: S$0
• Business income: S$0
• Rental income: S$0
• Other taxable income: S$0
• Qualifying donations: S$0
• Personal reliefs: S$10,000

Step 1: Assessable income

S$60,000 − S$0 = S$60,000

Step 2: Chargeable income

S$60,000 − S$10,000 = S$50,000

Step 3: Apply progressive rates

• First S$20,000 at 0% = S$0
• Next S$10,000 at 2% = S$200
• Next S$10,000 at 3.5% = S$350
• Remaining S$10,000 at 7% = S$700

Estimated tax:

S$200 + S$350 + S$700 = S$1,250

The calculator should display:

• Assessable Income: S$60,000
• Chargeable Income: S$50,000
• Estimated Tax Payable: S$1,250

What the Calculator Cannot Determine

The calculator cannot confirm:

• Tax-residency status
• Whether income is taxable or exempt
• Whether an expense is deductible
• Donation eligibility
• Personal-relief eligibility
• Parenthood Tax Rebate
• Foreign tax credits
• Tax already paid
• Filing requirements
• Final tax assessed by IRAS

It also does not calculate non-resident employment, director or professional tax.

The Singapore Tax Refund Calculator has a different purpose. This income tax calculator does not compare estimated liability with tax paid or confirm whether a refund will be issued.

Keep Other Calculations Separate

Income tax is different from GST and service charge.

The Singapore Service Charge And GST Calculator estimates service charge and GST on a bill. Those charges should not be treated as personal income tax.

An asset’s value is also different from taxable income. The Gold Price Calculator Singapore estimates gold value but cannot decide whether a gain, receipt or transaction is taxable.

The Faraid Calculator Singapore estimates the estate remaining after entered expenses, debts and religious obligations. It does not calculate personal income tax or determine beneficiaries’ inheritance shares.

Common Mistakes

Using the Calculator as a Non-Resident

The calculator applies tax-resident progressive rates. Non-resident income can be taxed differently.

Entering Gross Business or Rental Receipts

The fields ask for net business and net rental income. Entering gross receipts may overstate the estimate.

Claiming Unconfirmed Deductions

Do not enter an expense, donation or relief merely because you made a payment. Check whether it satisfies the relevant conditions.

Entering Personal Reliefs Above the Cap

The total personal relief cap is S$80,000. The calculator will not accept a higher figure.

Expecting a Refund Result

Estimated tax payable does not show tax already paid, credits or refunds. A lower estimate does not automatically mean IRAS will issue a refund.

Frequently Asked Questions

Q1: Who can use this calculator?

A: It is designed for Singapore tax-resident individuals. It does not calculate non-resident tax.

Q2: What income should I enter?

A: Enter taxable employment income, net business income, net rental income and other taxable Singapore income.

Q3: What is assessable income?

A: It is total statutory income after deducting the qualifying donation deduction entered. Personal reliefs are then deducted to calculate chargeable income.

Q4: What is chargeable income?

A: It is assessable income after the entered qualifying donation deduction and eligible personal reliefs.

Q5: What is the highest resident tax rate?

A: The highest current resident rate is 24% on chargeable income above S$1 million.

Q6: Does the calculator check relief eligibility?

A: No. It accepts the amount entered, subject to the S$80,000 cap.

Q7: Does it calculate a tax refund?

A: No. It does not account for tax paid, credits, rebates or refunds.

Q8: Is the result official?

A: No. It is an estimate and does not replace the Notice of Assessment issued by IRAS.