Singapore Income Tax Calculator — IRAS Tax Brackets 2025
Income Tax
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CPF Contribution (Employee)
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Total Deductions
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Net Annual Income
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Effective Tax Rate
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Tax Bracket Breakdown
How to Calculate Singapore Income Tax
Singapore has one of the most competitive personal income tax regimes in the world, with progressive rates ranging from 0% to 24% (for income above SGD 1,000,000, effective from YA 2024). This calculator estimates your Singapore income tax for Year of Assessment 2025, accounting for tax residency status, CPF contributions, and personal reliefs. There is no capital gains tax in Singapore.
Tax residents benefit from progressive rates starting at 0% on the first SGD 20,000 of chargeable income. Non-residents are taxed at the higher of 15% flat rate or the resident progressive rates on employment income. Singapore citizens and permanent residents contribute 20% of their salary to the Central Provident Fund (CPF), with employer contributions of 17%, up to a monthly ordinary wage ceiling of SGD 6,800.
Singapore has no inheritance tax, no capital gains tax, and a territorial tax system that generally does not tax foreign-sourced income unless remitted. Common tax reliefs include the Earned Income Relief, CPF contributions, Supplementary Retirement Scheme (SRS) contributions, and child-related reliefs. Tax returns are due by April 15 (paper) or April 18 (e-filing) each year through IRAS.
Frequently Asked Questions
What are the 2025 Singapore income tax rates?
Singapore tax-resident rates for YA 2025 are: 0% on the first SGD 20,000; 2% on SGD 20,001-30,000; 3.5% on SGD 30,001-40,000; 7% on SGD 40,001-80,000; 11.5% on SGD 80,001-120,000; 15% on SGD 120,001-160,000; 18% on SGD 160,001-200,000; 19% on SGD 200,001-240,000; 19.5% on SGD 240,001-280,000; 20% on SGD 280,001-320,000; 22% on SGD 320,001-500,000; 23% on SGD 500,001-1,000,000; and 24% on income above SGD 1,000,000.
Who qualifies as a tax resident in Singapore?
You are a tax resident if you are a Singapore citizen or permanent resident living in Singapore, or a foreigner who has worked in Singapore for 183 days or more in a calendar year. Non-residents working 61-182 days are taxed at either the resident rate or 15%, whichever is higher. Those working 60 days or fewer are generally exempt from tax on employment income.
How does CPF work in Singapore?
The Central Provident Fund (CPF) is a mandatory savings scheme for Singapore citizens and permanent residents. For employees aged 55 and below earning over SGD 750/month, the employee contributes 20% and the employer contributes 17% of ordinary wages, up to a monthly ceiling of SGD 6,800. CPF contributions are not required for foreigners on work permits or employment passes.
What tax reliefs are available?
Key reliefs include: Earned Income Relief (up to SGD 1,000, more for seniors), CPF Relief (up to the employee contribution amount), NSman Relief, Spouse Relief (SGD 2,000), Qualifying Child Relief (SGD 4,000 per child), Working Mother Child Relief, and SRS contributions. The personal income tax rebate varies by year of assessment.