How this Singapore income tax calculator works
Singapore personal income tax is generally calculated on chargeable income. Chargeable income is estimated after deducting allowable CPF deductions and personal tax reliefs from your annual income.
1. Add annual income
Start with your annual employment income, bonus and other taxable employment income.
2. Deduct CPF and reliefs
CPF deductions and tax reliefs may reduce your estimated chargeable income. Personal reliefs are capped at S$80,000.
3. Apply tax rates
Tax residents are taxed progressively. Non-resident employment income is taxed at 15% or resident rates, whichever gives higher tax.
Singapore resident income tax rates
Singapore tax residents are taxed progressively on chargeable income. The table below shows the resident tax brackets used by this calculator.
| Chargeable Income | Tax Rate | Tax on This Bracket | Tax on Income Up To This Level |
|---|---|---|---|
| First S$20,000 | 0% | S$0 | S$0 |
| Next S$10,000 | 2% | S$200 | S$200 |
| Next S$10,000 | 3.5% | S$350 | S$550 |
| Next S$40,000 | 7% | S$2,800 | S$3,350 |
| Next S$40,000 | 11.5% | S$4,600 | S$7,950 |
| Next S$40,000 | 15% | S$6,000 | S$13,950 |
| Next S$40,000 | 18% | S$7,200 | S$21,150 |
| Next S$40,000 | 19% | S$7,600 | S$28,750 |
| Next S$40,000 | 19.5% | S$7,800 | S$36,550 |
| Next S$40,000 | 20% | S$8,000 | S$44,550 |
| Next S$180,000 | 22% | S$39,600 | S$84,150 |
| Next S$500,000 | 23% | S$115,000 | S$199,150 |
| Above S$1,000,000 | 24% | On amount above S$1,000,000 | Depends on income level |
Singapore resident income tax examples
These examples are based on chargeable income, not gross salary. Your gross salary can be higher after CPF deductions and tax reliefs.
| Chargeable Income | Estimated Tax Payable | Approx. Effective Tax Rate | Planning Note |
|---|---|---|---|
| S$20,000 | S$0 | 0.0% | First S$20,000 is taxed at 0% for residents. |
| S$40,000 | S$550 | 1.4% | Common lower-middle income tax estimate. |
| S$60,000 | S$1,950 | 3.3% | Useful for mid-income salary planning. |
| S$80,000 | S$3,350 | 4.2% | Tax increases as income enters higher brackets. |
| S$120,000 | S$7,950 | 6.6% | Bonus and relief planning becomes more important. |
Common Singapore income tax scenarios
These examples are useful for common tax searches by employees, foreigners and job seekers.
Tax on S$60,000 chargeable income
If your chargeable income is around S$60,000, estimated resident tax may be around S$1,950 before any rebates. Your actual tax may differ depending on reliefs and deductions.
Foreigner income tax
Foreigners may be treated as tax residents or non-residents depending on their stay and work period in Singapore. Non-resident employment income is usually taxed at 15% or resident rates, whichever is higher.
Bonus and tax
Employment bonus is generally included in taxable employment income. CPF treatment for bonus can be different because Additional Wage rules may apply.
Related Singapore calculators
Use these calculators together to understand salary, CPF and tax.
Related Singapore tax guides
Learn the rules behind your Singapore income tax calculation.
Frequently Asked Questions
How is income tax calculated in Singapore?
For tax residents, Singapore income tax is calculated using progressive tax rates on chargeable income. Chargeable income is generally income after allowable deductions and reliefs.
What is chargeable income?
Chargeable income is the amount used to calculate tax after deducting allowable deductions and reliefs from taxable income.
What is the personal tax relief cap in Singapore?
Personal tax reliefs are capped at S$80,000. If the relief amount entered is above S$80,000, this calculator will apply only S$80,000 for tax estimation.
Does bonus count as taxable income in Singapore?
Employment bonus is generally included as taxable employment income. This calculator lets you enter bonus separately so you can estimate the tax impact of additional employment income.
Do I pay tax if my income is below S$20,000?
For Singapore tax residents, the first S$20,000 of chargeable income is taxed at 0%. However, you may still need to check your filing requirements.
Are foreigners taxed in Singapore?
Yes. Foreigners working in Singapore may be taxed as residents or non-residents depending on their stay and work period.
How are non-residents taxed on employment income?
Non-resident employment income is generally taxed at 15% or progressive resident rates, whichever gives a higher tax amount. Personal reliefs usually do not apply to non-residents.
Does CPF reduce taxable income?
Employee CPF contributions may reduce chargeable income where applicable. This calculator can auto-estimate CPF or let you enter your annual CPF manually.
Should I use auto CPF or manual CPF?
Auto CPF is useful for a quick estimate. Use manual CPF if you know your actual annual employee CPF deduction, especially if you have bonus, changing salary, partial year employment or different CPF treatment.
Is income tax deducted monthly in Singapore?
Singapore personal income tax is usually assessed annually. This calculator shows a monthly tax allocation only for planning.
Is this calculator official?
No. This calculator provides estimates only. For official tax calculation and assessment, refer to IRAS.