Income $150,000 with $86,650 of reliefs (capped at $80,000), YA 2026
- Details
- Employment income $150,000; YA 2026 (income in 2025); Tax resident
- Result
- Chargeable income $70,000; tax payable $2,650.00
Enter the details (current step)
Salary, bonus and other employment income for the calendar year before the Year of Assessment.
Reliefs
Your own compulsory CPF contributions on your wages. Enter 0 if you do not contribute to CPF.
$4,000 for each child.
$9,000 for each one living with you, $5,500 for each one not living with you.
Capped at $15,300 for citizens and PRs, and $35,700 for foreigners.
Optional. For example, Working Mother's Child Relief, NSman relief or life insurance relief, as stated in your tax assessment.
Result
Please complete the details. The result will appear here.
How it is calculated
- Chargeable income = employment income − reliefs. Earned Income Relief is $1,000 below 55, $6,000 from 55 to 59 and $8,000 from 60, by your age on 31 December of the income year.
- Total reliefs are capped at $80,000 a year. Course Fees Relief lapsed from YA 2026.
- Tax residents pay tax on chargeable income at the progressive rates in the table below.
- The Personal Income Tax Rebate was 60% of tax payable, up to $200, for YA 2025. There is no Personal Income Tax Rebate for YA 2026.
- Non-residents pay 15% of employment income or tax at the resident rates, whichever is higher, without reliefs.
- Not included: income other than employment income, the Parenthood Tax Rebate, and donations.
- All calculations are done in your browser. The details you enter are not sent to any server.
Resident tax rates (from YA 2024)
| Chargeable income | Rate |
|---|---|
| First $20,000 | 0% |
| $20,000 to $30,000 | 2% |
| $30,000 to $40,000 | 3.5% |
| $40,000 to $80,000 | 7% |
| $80,000 to $120,000 | 11.5% |
| $120,000 to $160,000 | 15% |
| $160,000 to $200,000 | 18% |
| $200,000 to $240,000 | 19% |
| $240,000 to $280,000 | 19.5% |
| $280,000 to $320,000 | 20% |
| $320,000 to $500,000 | 22% |
| $500,000 to $1,000,000 | 23% |
| Above $1,000,000 | 24% |
Worked examples
Salary $6,000 a month, aged 30, YA 2026
- Details
- Employment income $72,000; YA 2026 (income in 2025); Tax resident
- Result
- Chargeable income $56,600; tax payable $1,712.00
Salary $6,000 a month, aged 30, YA 2025 (with rebate)
- Details
- Employment income $72,000; YA 2025 (income in 2024); Tax resident
- Result
- Chargeable income $56,600; tax payable $1,512.00
Income $100,000, two children and one parent living with you, no CPF
- Details
- Employment income $100,000; YA 2026 (income in 2025); Tax resident
- Result
- Chargeable income $82,000; tax payable $3,580.00
Non-resident with employment income of $100,000
- Details
- Employment income $100,000; YA 2026 (income in 2025); Non-resident
- Result
- Chargeable income $100,000; tax payable $15,000.00
Official sources
Applies to: Year of Assessment 2026 (income earned in 2025), with the YA 2025 rebate for comparison.
- Inland Revenue Authority of Singapore: Individual Income Tax rates
- Inland Revenue Authority of Singapore: Tax reliefs
- Inland Revenue Authority of Singapore: Personal Income Tax Rebate
- Inland Revenue Authority of Singapore: Earned Income Relief
- Inland Revenue Authority of Singapore: Qualifying Child Relief (QCR) / Child Relief (Disability)
- Inland Revenue Authority of Singapore: Parent Relief / Parent Relief (Disability)
- Inland Revenue Authority of Singapore: Supplementary Retirement Scheme (SRS) relief
- Ministry of Finance: Budget 2026, Annex H-1: Tax changes
Last reviewed on 27 October 2026.
The rules on this page have been checked against the official sources listed above. The result is for reference. The rules and assessment of the concerned authority shall prevail.