Singapore Income Tax Estimator (YA 2025)

Estimate your Singapore IRAS income tax for Year of Assessment 2025. Includes CPF Relief, SRS deduction, parent and child reliefs. Free, 100% browser-based.

What this calculator covers

YA 2025 progressive income tax rates
Employment Pass and S Pass scenarios
CPF Relief for voluntary contributions
SRS (Supplementary Retirement Scheme) deduction
Earned Income Relief, Parent Relief, Qualifying Child Relief
Effective tax rate and bracket breakdown

Singapore Personal Income Tax Calculator

Year of Assessment 2026 (Income earned Jan–Dec 2025) · All IRAS reliefs included · Results update instantly

💼Income Details

Annual Employment Income (gross)

Annual Bonus / Variable Pay

Other Income (rental, freelance, etc.)

👤Personal Details

Age

Citizenship

Gender

Person with Disabilities (PWD)

📊 Tax Bracket Breakdown

How your chargeable income of $71,000 is taxed

3.5000000000000004%

7.000000000000001%

⚖️ YA 2025 vs YA 2026 Comparison

Note: YA 2026 and YA 2025 share the same tax rate table. Differences arise only from changed relief claims or income.

Metric	YA 2025	YA 2026	Change
Gross Income	$90,000	$90,000	No change
Total Reliefs	$19,000	$19,000	No change
Chargeable Income	$71,000	$71,000	No change
Net Tax Payable	$2,720	$2,720	No change
Effective Rate	3.02%	3.02%	No change

✓ Your tax is the same for YA 2025 and YA 2026 given the same inputs.

🏦 CPF Calculator

Monthly Salary

Annual Bonus

Age

Employee Contribution

$16,400

20% rate

Employer Contribution

$13,940

17% rate

Account Allocation (Employee)

Ordinary Account (OA)$10,196

Special Account (SA)$2,658

MediSave Account (MA)$3,546

OW ceiling: $6,800/month | Annual CPF cap: $37,740 | AW ceiling: $102,000 − OW contributed

Estimated Net Tax Payable

$2,720

Chargeable Income

$71,000

Effective Rate

3.02%

Total Reliefs

$19,000

Marginal Rate

7.0%

📊 Income Breakdown

Gross income$90,000

Less: Employee CPF($18,000)

Less: Other reliefs($1,000)

Chargeable Income$71,000

🧾 Tax Computation

First $20,000 @ 0%$0

$20,001–$30,000 @ 2%$200

$30,001–$40,000 @ 3.5000000000000004%$350

$40,001–$80,000 @ 7.000000000000001%$2,170

Gross Tax$2,720

Net Tax Payable$2,720

📈 Key Metrics

3.02%

Effective Rate

7.0%

Marginal Rate

$227

Monthly Tax Equiv.

$5,167

Monthly After CPF

💡 Relief Optimizer

Based on your marginal rate of 7.0%, you could reduce tax by:

SRS Contribution

Max SRS contribution: $15,300

Save $1,071

on $15,300

CPF SA/MA Cash Top-Up (own)

Up to $8,000 for own CPF SA/RA/MA

Save $560

on $8,000

Approved Donations

$1,000 donation → $2,500 deduction (2.5× multiplier)

Save $175

on $1,000

Course Fees Relief

Up to $5,500 for work-related courses

Save $385

on $5,500

🛡️ Relief Breakdown

Earned Income Relief$1,000

CPF Relief (employee)$18,000

Total Reliefs$19,000

Last updated: April 2026. Based on IRAS YA 2026 rates. For estimation purposes only. Verify with IRAS at mytax.iras.gov.sg

Estimates only. File your actual return at mytax.iras.gov.sg. Not tax advice.

Frequently Asked Questions

Who is this Singapore tax calculator for?

This calculator is designed for Singapore tax residents, including Employment Pass and S Pass holders. It is most useful for Malaysians working in Singapore who want to estimate their IRAS income tax for Year of Assessment (YA) 2025, which covers income earned in 2024.

What are the Singapore income tax rates for YA 2025?

Singapore uses a progressive tax rate system. The first S$20,000 is taxed at 0%. From S$20,001–S$30,000 the rate is 2%, S$30,001–S$40,000 is 3.5%, S$40,001–S$80,000 is 7%, S$80,001–S$120,000 is 11.5%, S$120,001–S$160,000 is 15%, S$160,001–S$200,000 is 18%, S$200,001–S$240,000 is 19%, S$240,001–S$280,000 is 19.5%, S$280,001–S$320,000 is 20%, and above S$320,000 is taxed at 22% up to S$500,000, then 23% to S$1M, and 24% above S$1M.

Can Employment Pass (EP) holders claim tax reliefs?

Yes. EP holders who are Singapore tax residents (residing in Singapore for 183+ days in the year, or intending to reside here) can claim most reliefs including CPF Relief (if making voluntary CPF contributions), SRS Relief, Earned Income Relief, Parent Relief, and Qualifying Child Relief. You cannot claim the Personal Income Tax Rebate if you are not a Singapore Citizen or PR.

What is the SRS (Supplementary Retirement Scheme) relief?

Foreigners (including Malaysians on EP) can contribute up to S$35,700 per year to SRS and deduct the full amount from their assessable income. The tax savings depend on your marginal rate — at a 22% marginal rate, a full S$35,700 SRS contribution saves S$7,854 in tax. SRS funds can be invested and withdrawn at retirement (age 62+) with only 50% taxable.

Do Malaysians on EP need to pay CPF?

No. CPF contributions are mandatory only for Singapore Citizens and Permanent Residents. As an EP or S Pass holder, you do not contribute to CPF and therefore cannot claim CPF Relief for mandatory contributions. However, if you voluntarily contribute to CPF (as a PR or citizen), those voluntary contributions may be deductible.

What is the Not Ordinarily Resident (NOR) scheme?

The NOR scheme was a special tax concession for qualifying foreigners who split their time between Singapore and overseas for work. It has been discontinued — the last year of the NOR scheme was YA 2020. If you were on NOR, you should verify your status directly with IRAS, as it no longer applies to new applicants.

How accurate is this tax calculator?

This calculator applies the official YA 2025 progressive tax rates and standard relief amounts. However, tax assessments by IRAS may differ based on your specific circumstances, documentation, and any correspondence with IRAS. This calculator is for planning purposes only — always file your actual return via myTax Portal at mytax.iras.gov.sg.

When do I need to file my Singapore income tax return?

Singapore income tax returns for YA 2025 are due by 18 April 2025 if filing electronically (e-Filing via myTax Portal), or 15 April 2025 if filing by paper. IRAS typically sends out tax bill notices (NOA — Notice of Assessment) between May and September. Many employees under Auto-Inclusion Scheme (AIS) do not need to file, but check whether your employer participates.