Annual income-tax estimate
Singapore income tax is self-assessed and paid the year after you earn it — it is never withheld monthly. This is a separate annual estimate on the resident progressive scale, after Earned Income Relief and CPF Relief. It is an estimate only: other reliefs (spouse, child, parent and more) can only lower it, and a personal relief cap applies.
Your total earned income for the year
Annual estimate
Estimated income tax (year)
S$1,040.00
- Chargeable income
- S$47,000.00
- Reliefs applied
- S$13,000.00
- Effective tax rate
- 1.7%
This is annual, and it is an estimate
Income tax in Singapore is self-assessed and paid the year after you earn — it is never withheld from your monthly pay. There is no PAYE, no monthly deduction. Once a year you file a return, the Inland Revenue Authority of Singapore (IRAS) issues a Notice of Assessment, and you pay the amount due, usually by GIRO instalments. That is why this figure sits on its own page, clearly labelled an estimate, and never appears as a line on the monthly take-home calculator.
The estimate works on the resident progressive scale. It starts from your annual income, subtracts the two reliefs it can compute for you — Earned Income Relief and CPF Relief — and applies the marginal rates to what remains (your chargeable income).
The resident tax scale
Singapore’s resident rates are progressive: the first slice of chargeable income is taxed at nothing, and each further slice is taxed at a higher marginal rate. The first S$20,000 of chargeable income is tax-free; the top marginal rate is 24%.
| Chargeable income | Up to | Rate |
|---|---|---|
| First S$20,000 | S$20,000 | 0% |
| Next S$10,000 | S$30,000 | 2% |
| Next S$10,000 | S$40,000 | 3.5% |
| Next S$40,000 | S$80,000 | 7% |
| Next S$40,000 | S$120,000 | 11.5% |
| Next S$40,000 | S$160,000 | 15% |
| Next S$40,000 | S$200,000 | 18% |
| Next S$40,000 | S$240,000 | 19% |
| Next S$40,000 | S$280,000 | 19.5% |
| Next S$40,000 | S$320,000 | 20% |
| Next S$180,000 | S$500,000 | 22% |
| Next S$500,000 | S$1,000,000 | 23% |
| Above S$1,000,000 | — | 24% |
The reliefs in this estimate
Two reliefs are built in because they follow directly from your age and your CPF. Earned Income Relief depends on your age: S$1,000 if you are below 55, S$6,000 from 55 to 59, and S$8,000 at 60 and above (capped at your earned income if that is lower). CPF Relief reflects that your compulsory employee CPF is tax-deductible, so the estimate treats your annual employee CPF as a relief.
It is an estimate only. Other reliefs — for a spouse, children, parents, course fees and more — can only lower the figure, so treat this as a ceiling rather than the final bill. A personal income-tax relief cap of S$80,000 applies to the total of all reliefs claimed in a Year of Assessment. Those extra reliefs are surfaced here in words, never silently applied to the number.
Non-residents
If you do not qualify as a tax resident for the year, your employment income is taxed at whichever is higher: a flat 15% or the resident progressive rates. This tool estimates on the resident scale, so a non-resident should read the result as a floor, not the answer, and check the flat-rate comparison.
The figures shown are those in force for 2026, pending sign-off.