Income Tax Calculator Singapore (YA 2025)
Estimate your Singapore income tax with current IRAS resident rates — 13 bands from 0% to 24% — plus SRS relief. Free, private, and in Singapore dollars.
How income tax works in Singapore
Singapore has some of the lowest personal income tax rates of any developed economy, administered by IRAS. Residents are taxed on a finely graduated scale of thirteen bands: the first $20,000 of chargeable income is tax-free, the next bands climb in small steps of a few percentage points, and the top rate — 24% — only applies above $1 million. A middle earner’s effective rate often works out in the single digits, which is a large part of why take-home pay in Singapore compares so favourably internationally.
Residency matters more here than the brackets do. The progressive scale applies to tax residents; non-residents instead pay a flat 15% on employment income (or resident rates, whichever produces more tax) and 24% on most other income. Separately, CPF contributions — 20% from the employee and 17% from the employer for most workers — are mandatory but are a retirement and housing scheme, not income tax. Singapore also levies no capital gains tax.
This calculator applies the current IRAS resident rates and lets you deduct Supplementary Retirement Scheme (SRS) contributions up to the annual cap. It models resident income tax only: CPF contributions and their relief, the wider menu of personal reliefs (earned income, spouse, child, parent), rebates, and non-resident rates are out of scope.
Singapore tax brackets — YA 2025
| Taxable income (SGD) | Marginal rate |
|---|---|
| $0 – $20,000 | 0% |
| $20,000 – $30,000 | 2% |
| $30,000 – $40,000 | 3.5% |
| $40,000 – $80,000 | 7% |
| $80,000 – $120,000 | 11.5% |
| $120,000 – $160,000 | 15% |
| $160,000 – $200,000 | 18% |
| $200,000 – $240,000 | 19% |
| $240,000 – $280,000 | 19.5% |
| $280,000 – $320,000 | 20% |
| $320,000 – $500,000 | 22% |
| $500,000 – $1,000,000 | 23% |
| Above $1,000,000 | 24% |
Retirement contributions are deductible up to 100% of income, capped at $15,300 per year. Resident progressive rates for individuals. Non-residents pay a flat 15% (or resident rates, whichever is higher) on employment income, and 24% on most other income. CPF (employee 20%, employer 17%) is mandatory but separate from income tax. No capital-gains tax in Singapore.
Worked examples
Salary-only estimates under the YA 2025 brackets, computed with the same formula as the calculator below (rebates and credits applied; no other income or deductions).
| Annual salary | Estimated tax | Effective rate | Take-home |
|---|---|---|---|
| $48,000 | $1,110 | 231.3% | $46,890 |
| $84,000 | $3,810 | 453.6% | $80,190 |
| $180,000 | $17,550 | 975.0% | $162,450 |
Frequently asked questions
- How much income is tax-free in Singapore?
- For tax residents, the first $20,000 of chargeable income is taxed at 0% under the YA 2025 rates, and the next bands rise gently — 2%, 3.5%, 7% — so tax only becomes substantial well into a professional salary. Chargeable income is what remains after reliefs, so your tax-free amount in practice is often higher than $20,000.
- How are non-residents taxed in Singapore?
- Non-residents do not get the progressive scale: employment income is taxed at a flat 15% or at resident rates, whichever produces the higher tax, and most other income at 24%. This calculator models resident rates only — if you spend fewer than 183 days a year in Singapore, check your residency status with IRAS before relying on these numbers.
- Do SRS contributions reduce my Singapore income tax?
- Yes — contributions to the Supplementary Retirement Scheme are deducted from your chargeable income, up to an annual cap of $15,300 for citizens and PRs (YA 2025). Because Singapore’s bands are low, the saving per dollar is smaller than in high-tax countries, but at a 11.5% or 15% marginal rate it still adds up. The calculator applies the cap automatically.
- Does this calculator include CPF or other personal reliefs?
- No. CPF contributions (20% employee, 17% employer for most workers) are mandatory savings, separate from income tax, and the CPF relief that flows from them is not modelled — nor are the earned income, spouse, child, or parent reliefs, or one-off rebates IRAS announces in some years. It estimates resident income tax on your chargeable income, with SRS as the one deduction it applies.