Singapore
Singapore Resident Income Tax Rates (YA 2026): Brackets and Worked Examples
The Singapore resident income tax rates from 0% to 24%, how chargeable income is taxed slice by slice, and worked examples from S$50,000 to S$300,000.
The resident rates
Singapore taxes residents on a progressive scale. Each rate applies only to the slice of chargeable income inside its band, so moving into a higher band never raises the tax on income below it. The first S$20,000 is taxed at 0%, and the rates then climb in steps to 24% on income above S$1,000,000.
| Taxable income | 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% |
| Over $1,000,000 | 24% |
These are the resident rates in force from the Year of Assessment 2024 onwards, and we checked them against the IRAS website and PwC's tax summaries in September 2026.
Year of Assessment: which income is taxed
Singapore names its tax years by the Year of Assessment, or YA. Tax for YA 2026 is charged on income earned in the 2025 calendar year, and the assessment is issued in 2026. The calculator uses the YA 2026 rules, so read the results as the tax on a year of income, using the current bands.
Chargeable income is not your salary
The bands apply to chargeable income, which is your income after reliefs. Reliefs such as CPF contributions, SRS contributions, course fees and parent relief lower your chargeable income, and Singapore caps the total of personal reliefs at S$80,000. The examples below assume no reliefs at all, so they show the tax before any deductions.
Our guide to Singapore tax reliefs covers each relief and its limit. You can also add them in the calculator to see the effect on your own figure.
Worked examples
Here is the tax at four incomes with no reliefs claimed:
| Income | Tax | Marginal rate | Effective rate |
|---|---|---|---|
| $50,000 | $1,250 | 7% | 2.5% |
| $100,000 | $5,650 | 11.5% | 5.65% |
| $150,000 | $12,450 | 15% | 8.3% |
| $300,000 | $40,550 | 20% | 13.52% |
Only the deductions applied automatically in Singapore; no other deductions or reliefs claimed.
At S$50,000 the tax is S$1,250, an effective rate of 2.5%. At S$100,000 it is S$5,650, or 5.65%. At S$150,000 it is S$12,450 (8.3%), and at S$300,000 it is S$40,550 (about 13.5%). The effective rate is always well below the marginal rate, because most of the income is taxed in the lower bands.
Working through S$150,000
The first S$20,000 is taxed at 0%. The next S$10,000 is taxed at 2%, which is S$200. The next S$10,000 at 3.5% adds S$350, and the next S$40,000 at 7% adds S$2,800. The following S$40,000 at 11.5% adds S$4,600, and the last S$30,000 sits in the 15% band and adds S$4,500. Add them up and the tax is S$12,450.
What a relief is worth
A relief is worth your marginal rate. At S$100,000 you are in the 11.5% band, so a S$15,300 contribution to the Supplementary Retirement Scheme (SRS), which is the cap for citizens and permanent residents, lowers the tax from S$5,650 to S$3,890.50. That is a saving of S$1,759.50. At S$150,000 the same contribution saves more, because the marginal rate is 15%: the tax falls from S$12,450 to S$10,155.
What these figures leave out
These are estimates of resident income tax on employment-type income, and several things sit outside them:
- Non-residents are taxed under different rules, so the resident table does not apply to them.
- One-off tax rebates that the government announces from time to time are not included.
- Reliefs and their caps change, and some depend on your status as a citizen, permanent resident or foreigner.
- Income other than a salary, such as business or rental income, follows its own rules.
Check your own numbers
Enter your income in the calculator, add the reliefs you qualify for, and you will see your chargeable income, tax by band, and your marginal and effective rates. Confirm any figure that matters on the IRAS website before you file.
Sources
- IRAS — Individual Income Tax Rates
- PwC Worldwide Tax Summaries — Singapore, individual taxes on personal income
Figures were last checked against these sources on September 19, 2026. See our methodology for how the calculator uses them.
Estimate only. This is an approximation, not a tax return or professional advice, and may not reflect every credit, exemption, or recent law change. Verify with your tax authority or a qualified professional before relying on it. Read the full disclaimer or see how it's calculated.