Singapore Personal Income Tax Calculator (IRAS)

About the Singapore Personal Income Tax Calculator (IRAS)

Work out your Singapore personal income tax the way IRAS assesses it. Enter your pay and any other income for the year, and the calculator takes off employment expenses and approved donations (deducted at 2.5 times), then the personal reliefs you qualify for — Earned Income Relief, CPF relief, spouse, child and parent reliefs, Working Mother’s Child Relief, SRS and CPF cash top-ups — within IRAS’s S$80,000 cap. It taxes the chargeable income at the progressive resident rates, from 0% to 24%, and takes off any Personal Income Tax Rebate granted for that Year of Assessment and your Parenthood Tax Rebate.

For non-residents it applies IRAS’s rules instead: no personal reliefs, employment income at 15% or the resident rates (whichever is more), director’s fees and other income at 24%, and no tax on short employment of 60 days or less. Every line of the working is shown, with links to IRAS, and nothing you type leaves your browser.

The resident tax rates

Tax residents pay these rates on chargeable income (IRAS):

• First S$20,000: 0%
• S$20,000 to S$30,000: 2% (tax on the first S$30,000: S$200)
• S$30,000 to S$40,000: 3.5% (tax on the first S$40,000: S$550)
• S$40,000 to S$80,000: 7% (tax on the first S$80,000: S$3,350)
• S$80,000 to S$120,000: 11.5% (tax on the first S$120,000: S$7,950)
• S$120,000 to S$160,000: 15% (tax on the first S$160,000: S$13,950)
• S$160,000 to S$200,000: 18% (tax on the first S$200,000: S$21,150)
• S$200,000 to S$240,000: 19% (tax on the first S$240,000: S$28,750)
• S$240,000 to S$280,000: 19.5% (tax on the first S$280,000: S$36,550)
• S$280,000 to S$320,000: 20% (tax on the first S$320,000: S$44,550)
• S$320,000 to S$500,000: 22% (tax on the first S$500,000: S$84,150)
• S$500,000 to S$1,000,000: 23% (tax on the first S$1,000,000: S$199,150)
• Above S$1,000,000: 24%

IRAS works the tax out as the tax on the first part of the income (the figures in brackets) plus the next part at its rate, to the cent.

From your income to chargeable income

IRAS adds up your employment income (less allowable employment expenses), trade or business profit and other income such as rent. Approved cash donations to Institutions of a Public Character are deducted at 2.5 times the amount given, which gives the assessable income (IRAS). Personal reliefs come off next, at most S$80,000 in total for a Year of Assessment (IRAS), leaving the chargeable income that is taxed. Income is taxed in the Year of Assessment after the year it was earned (IRAS). See IRAS’s sample calculations.

Personal reliefs the calculator works out

Only tax residents can claim reliefs:

• Earned Income Relief: S$1,000 below 55, S$6,000 at 55 to 59 and S$8,000 from 60 (age at the end of the income year), at most your earned income; higher with a disability (IRAS).
• CPF relief: your compulsory employee CPF contributions, on wages within the Ordinary and Additional Wage ceilings (IRAS-relief-for-employees)).
• Spouse Relief: S$2,000 (S$5,500 with a disability) for a spouse you supported whose income was S$8,000 or less (IRAS)).
• Qualifying Child Relief: S$4,000 a child (S$7,500 with a disability) (IRAS-child-relief-(disability))).
• Working Mother’s Child Relief: for a Singaporean child born or adopted from 2024, S$8,000, S$10,000 and S$12,000 for the first, second and later children; for earlier children 15%, 20% and 25% of the mother’s earned income. QCR plus WMCR is at most S$50,000 a child, and all WMCR at most the mother’s earned income (IRAS)).
• Parent Relief: S$9,000 for a parent or grandparent living with you, S$5,500 otherwise (S$14,000 and S$10,000 with a disability), for up to two dependants aged 55 or over (IRAS)).
• SRS relief: your contributions, up to S$15,300 a year for citizens and PRs and S$35,700 for foreigners (IRAS-relief)).
• CPF Cash Top-up Relief: up to S$8,000 for top-ups to yourself and S$8,000 for family members, for citizens and PRs (IRAS-cash-top-up-relief)).

Other reliefs, such as NSman, Life Insurance, Grandparent Caregiver and Sibling (Disability) Relief, can be entered as one amount.

Rebates

Budget sometimes grants a one-off Personal Income Tax Rebate for a Year of Assessment: a share of the tax payable, up to a cap, for tax residents (IRAS). The calculator applies it for the years IRAS lists it, and has a field to enter one when a new Budget grants it; it comes off before the Parenthood Tax Rebate. The Parenthood Tax Rebate (up to S$20,000 a child) offsets tax until it is used up and the rest carries forward (IRAS)).

Non-residents and tax residency

You are a tax resident if you are a Singapore Citizen or PR who normally lives in Singapore, or a foreigner who stayed or worked in Singapore for at least 183 days in the year before the Year of Assessment; foreigners who stay three consecutive years, or work across two calendar years for at least 183 days in total, are residents for those years too (IRAS).

Non-residents cannot claim personal reliefs. Their employment income is taxed at 15% or at the resident rates, whichever gives more tax; director’s fees, consultants’ fees and all other income at 24%. Employment of 60 days or less in a year is exempt, except for directors, public entertainers and professionals (IRAS). The calculator shares approved donations between employment and other income in proportion, as IRAS’s calculator for non-residents does.

Limitations

• Covers individuals with the income types shown. Partnership income, foreign-sourced income, investment gains, losses and capital allowances carried forward are not covered.
• CPF relief worked out from pay assumes the same salary each month and full CPF rates; first- and second-year PRs and anyone whose pay changed during the year should enter the figure on their IR8A.
• Each relief has conditions (the dependant’s income, age, living arrangements, sharing between claimants) that the calculator does not check for you; claim only what you qualify for.
• Working Mother’s Child Relief follows the child order you enter (all children, oldest first); step-children, adopted children and the year of birth decide the order and amount, as IRAS explains.
• Double tax relief, tax credits, the Not Ordinarily Resident scheme and Section 40 relief for non-residents are not included.

Privacy

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