Tax
Income Tax Calculator
Tax on your chargeable income with the IRAS resident rates, or the non-resident rule, with effective and marginal rates.
Result
Updates as you typeIncome tax payable (YA 2026)
$3,350.00
- Income after tax
- $76,650.00
- Effective rate
- 4.19%
- Marginal rate
- 7%
How it's calculated
Singapore taxes residents on chargeable income — income after expenses, donations and personal reliefs — at progressive rates: each slice of income is taxed at its own rate, from 0% on the first $20,000.00 to 24% above $1,000,000.00. Non-residents pay the higher of a flat 15% and the resident rates on employment income.
Worked example
A tax resident with $80,000.00 of chargeable income:
- $20,000.00 at 0% = $0.00
- $10,000.00 at 2% = $200.00
- $10,000.00 at 3.5% = $350.00
- $40,000.00 at 7% = $2,800.00
- Tax payable $3,350.00; effective rate 4.19%; marginal rate 7%
Resident tax rates
Resident income tax rates (from YA 2024)
| Chargeable income | Rate | Tax on this band | Cumulative tax |
|---|---|---|---|
| Chargeable income: $0.00 – $20,000.00 | Rate0% | Tax on this band$0.00 | Cumulative tax$0.00 |
| Chargeable income: $20,000.00 – $30,000.00 | Rate2% | Tax on this band$200.00 | Cumulative tax$200.00 |
| Chargeable income: $30,000.00 – $40,000.00 | Rate3.5% | Tax on this band$350.00 | Cumulative tax$550.00 |
| Chargeable income: $40,000.00 – $80,000.00 | Rate7% | Tax on this band$2,800.00 | Cumulative tax$3,350.00 |
| Chargeable income: $80,000.00 – $120,000.00 | Rate11.5% | Tax on this band$4,600.00 | Cumulative tax$7,950.00 |
| Chargeable income: $120,000.00 – $160,000.00 | Rate15% | Tax on this band$6,000.00 | Cumulative tax$13,950.00 |
| Chargeable income: $160,000.00 – $200,000.00 | Rate18% | Tax on this band$7,200.00 | Cumulative tax$21,150.00 |
| Chargeable income: $200,000.00 – $240,000.00 | Rate19% | Tax on this band$7,600.00 | Cumulative tax$28,750.00 |
| Chargeable income: $240,000.00 – $280,000.00 | Rate19.5% | Tax on this band$7,800.00 | Cumulative tax$36,550.00 |
| Chargeable income: $280,000.00 – $320,000.00 | Rate20% | Tax on this band$8,000.00 | Cumulative tax$44,550.00 |
| Chargeable income: $320,000.00 – $500,000.00 | Rate22% | Tax on this band$39,600.00 | Cumulative tax$84,150.00 |
| Chargeable income: $500,000.00 – $1,000,000.00 | Rate23% | Tax on this band$115,000.00 | Cumulative tax$199,150.00 |
| Chargeable income: Above $1,000,000.00 | Rate24% | Tax on this band— | Cumulative tax— |
Tax on common incomes (resident)
| Chargeable income | Tax | Effective | Marginal |
|---|---|---|---|
| Chargeable income: $30,000.00 | Tax$200.00 | Effective0.67% | Marginal2% |
| Chargeable income: $50,000.00 | Tax$1,250.00 | Effective2.5% | Marginal7% |
| Chargeable income: $80,000.00 | Tax$3,350.00 | Effective4.19% | Marginal7% |
| Chargeable income: $100,000.00 | Tax$5,650.00 | Effective5.65% | Marginal11.5% |
| Chargeable income: $120,000.00 | Tax$7,950.00 | Effective6.63% | Marginal11.5% |
| Chargeable income: $160,000.00 | Tax$13,950.00 | Effective8.72% | Marginal15% |
| Chargeable income: $200,000.00 | Tax$21,150.00 | Effective10.58% | Marginal18% |
| Chargeable income: $320,000.00 | Tax$44,550.00 | Effective13.92% | Marginal20% |
| Chargeable income: $500,000.00 | Tax$84,150.00 | Effective16.83% | Marginal22% |
Frequently asked questions
How much tax do I pay on $80,000.00 in Singapore?
A tax resident with $80,000.00 of chargeable income pays $3,350.00 (4.19% effective), the figure in IRAS's own table; the marginal rate on the next dollar is 7%. Chargeable income is your income after reliefs.
What are the Singapore income tax rates?
Residents pay 0% on the first $20,000.00, then 2% to $30,000.00, 3.5% to $40,000.00, 7% to $80,000.00, rising in steps to 24% above $1,000,000.00. These rates apply from YA 2024.
What is chargeable income?
Your total income (employment, trade, rental and other taxable income) less allowable expenses, donations and personal reliefs such as earned income relief, CPF relief, spouse and child reliefs. Enter the amount after reliefs; the calculator does not apply reliefs itself.
How are non-residents taxed?
Employment income of a non-resident is taxed at a flat 15% or at the resident rates, whichever gives the higher tax; director's fees and most other income at 24%. Choose “Non-resident” to apply the employment income rule.
Is there a tax rebate for YA 2026?
IRAS lists personal income tax rebates for YA 2024 (50%, capped at $200) and YA 2025 (60%, capped at $200); none is listed for YA 2026 at the time of the last check. If a rebate is announced in the Budget, it is deducted from the tax shown here.
Sources
Tax on chargeable income with the IRAS rates; reliefs, rebates and non-employment income of non-residents are not applied. Results are for guidance only.
YA 2026 rates · Updated: