YA 2026 resident income-tax estimator
For income earned from 1 January to 31 December 2025. It is not an IRAS filing tool.
YA 2026 estimate ready.
The relief field is capped at S$80,000. No personal rebate, CPF contribution or tax credit is assumed. The result is gross estimated resident tax before case-specific adjustments.
A useful way through this page
- Match the Year of Assessment to the correct income year.
- Enter supported income, deductions and reliefs without guessing eligibility.
- Read the bracket breakdown, then compare it with the IRAS assessment.
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What this calculator is actually estimating
Year of Assessment 2026 is not income earned in 2026: it covers income earned in calendar year 2025. Start with employment income and other Singapore taxable income. Subtract only deductions you are allowed to claim, then enter personal reliefs separately.
The calculator limits reliefs to the current S$80,000 overall cap. It does not guess whether you qualify for Earned Income Relief, CPF Relief, parent or child relief, SRS relief or another claim. Use a figure supported by your records.
Benefits-in-kind, stock options, rental or self-employment income, foreign tax credits, Parenthood Tax Rebate and special treatment can change the bill. Your Notice of Assessment and current IRAS guidance prevail.
Singapore resident income-tax brackets for YA 2026
Singapore uses marginal rates. Reaching a new bracket does not move all income to that rate; only the slice above the threshold is taxed at the higher percentage. This fixed worked example — separate from whatever is entered in the calculator — shows how S$96,000 of chargeable income produces S$5,190 of gross estimated tax.
| Chargeable-income slice | Rate | Tax when full slice is used |
|---|---|---|
| First S$20,000 | 0% | S$0 |
| Next S$10,000 | 2% | S$200 |
| Next S$10,000 | 3.5% | S$350 |
| Next S$40,000 | 7% | S$2,800 |
| Next S$40,000 | 11.5% | S$4,600 |
| Next S$40,000 | 15% | S$6,000 |
| Next S$40,000 | 18% | S$7,200 |
| Next S$40,000 | 19% | S$7,600 |
| Next S$40,000 | 19.5% | S$7,800 |
| Next S$40,000 | 20% | S$8,000 |
| Next S$180,000 | 22% | S$39,600 |
| Next S$500,000 | 23% | S$115,000 |
| Above S$1,000,000 | 24% | Depends on excess |
At exactly S$80,000 of chargeable income, gross tax is S$3,350. At S$120,000 it is S$7,950; at S$500,000 it is S$84,150; at S$1 million it is S$199,150.
A worked relief-cap example
Enter S$150,000 of employment income and S$86,650 of reliefs. The tool caps reliefs at S$80,000, leaving S$70,000 chargeable. The first S$40,000 produces S$550 of tax and the next S$30,000 at 7% produces S$2,100: S$2,650 in total. This reproduces IRAS’s YA 2026 relief-cap example, but does not establish eligibility for those reliefs.
Resident or non-resident? Decide before choosing a rate
A Singapore citizen or permanent resident who normally resides here is generally a tax resident. A foreigner may qualify by staying or working in Singapore for at least 183 days in the preceding calendar year, by being here continuously for three consecutive years, or under a qualifying two-year administrative concession. Directors, public entertainers and professionals have special rules.
Non-resident employment income is generally taxed at 15% or the resident progressive rates, whichever is higher. Directors’ fees, consultancy fees and most other non-resident income are generally taxed at 24%. Because the answer depends on facts, the main calculator deliberately covers residents only.
Who needed to file in 2026?
The YA 2026 individual filing window ran from 1 March to 18 April 2026. If IRAS required a return, it had to be filed even if income was low or the employer used the Auto-Inclusion Scheme. Filing may also be required where preceding-year total income exceeded S$22,000, self-employment net profit exceeded S$6,000, or a non-resident derived Singapore income.
No-Filing Service does not mean “ignore the numbers”. Check pre-filled income and reliefs. IRAS says an inaccurate bill can be amended in myTax Portal within 30 days of its date. Anyone required to file but still outstanding should go directly to IRAS.
9% GST add / remove calculator
Use “before GST” to add tax, or “GST-inclusive” to extract the tax component.
9% GST applied.
For a pre-tax amount: GST = amount × 9%. For an inclusive amount: GST = amount × 9/109. This does not decide whether a supply is standard-rated, zero-rated or exempt.
Singapore’s current standard GST rate is 9%. If S$109 already includes GST, the tax is not 9% of S$109; it is 9/109 of the total, or S$9. Compulsory business registration commonly turns on taxable turnover exceeding S$1 million under IRAS’s retrospective or prospective tests. Use the official registration calculator for a real case.
Corporate tax is a separate calculation
Companies face a 17% headline rate on chargeable income, but accounting profit multiplied by 17% is rarely a complete computation. Tax adjustments, capital allowances, losses, foreign tax credits and exemption schemes can change the result.
For YA 2026, qualifying new start-ups can receive a 75% exemption on the first S$100,000 of normal chargeable income and 50% on the next S$100,000 during their first three consecutive YAs. Other companies can generally use the partial exemption: 75% of the first S$10,000 and 50% of the next S$190,000. IRAS also lists a 50% YA 2026 corporate tax rebate, with total rebate and eligible S$2,000 cash-grant benefits capped at S$40,000. The company filing deadline is 30 November 2026 unless waived.
Gains from property, shares and financial instruments are generally not taxed when genuinely capital in nature. That is not a blanket exemption: repeated or trading-like activity may be revenue and taxable. Property tax and stamp duty are separate from this income-tax estimator; use the property tax and stamp duty guide.
What changed, and when?
| Period or YA | Change | Treatment here |
|---|---|---|
| 1 Apr 1994–2002 | GST was 3% | History only |
| 2003 | GST was 4% | History only |
| Jan 2004–Jun 2007 | GST was 5% | History only |
| Jul 2007–2022 | GST was 7% | History only |
| 2023 | GST was 8% | History only |
| From 1 Jan 2024 | GST is 9% | GST worksheet |
| Up to YA 2023 | Top resident rate was 22% above S$320,000 | History only |
| YA 2024 onward | 23% from S$500,000 to S$1m; 24% above S$1m | Income-tax worksheet |
| YA 2024 | One-off resident rebate 50%, capped at S$200 | Not applied |
| YA 2025 | One-off resident rebate 60%, capped at S$200 | Not applied |
| YA 2026 | Course Fees Relief ceased; individual filing ran 1 Mar–18 Apr | Not inferred by the worksheet |
| YA 2026 companies | Corporate income-tax return is due 30 Nov 2026 unless waived | Calendar reference only |
Methodology and update policy
Rates and dates come from current IRAS pages. The estimator applies each YA 2024-onward resident bracket to the matching slice of chargeable income, caps reliefs at S$80,000 and displays every bracket used. It does not infer eligibility or import personal data. GST uses 9% of a pre-tax amount or 9/109 of an inclusive amount, rounded to cents.
When IRAS changes a rate, rebate, filing season or threshold, the checked date, visible table, calculator constants, examples and tests must change together. Next scheduled review: 15 February 2027, or earlier after a Singapore Budget or IRAS announcement.
Primary sources
- IRAS — Individual income tax rates
- IRAS — Working out tax residency
- IRAS — Tax Season 2026
- IRAS — Individuals required to file tax
- IRAS — Tax reliefs
- IRAS — Gains from property, shares and financial instruments
- IRAS — Current GST rates
- IRAS — GST registration test
- IRAS — Corporate tax rates, rebates and exemptions
- IRAS — Corporate income tax filing season 2026
Last fact-checked: 3 September 2026. Rules, fees and official pages can change; check the linked source before acting.