Singapore Income Tax Calculator

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Created by: James Porter

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Estimate Singapore resident income tax and salary after employee CPF, with employer CPF, bonus ceilings and earned income relief. Covers YA 2026 and a YA 2027 planning estimate.

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Singapore salary, tax and CPF

This calculator helps a resident employee turn a gross salary offer into a cash budget. It shows income tax, employee CPF savings and employer CPF separately. Enter monthly pay and a December bonus to see the annual position, with average monthly, fortnightly and weekly amounts.

Singapore tax residents in private-sector or non-pensionable employment only: one employer, twelve equal monthly salaries and an optional December bonus. CPF covers citizens and PRs at full rates throughout the year, or foreign tax residents without CPF. Excludes graduated PR rates, self-employment, non-cash benefits and part-year work.

YA 2027 is a planning estimate using currently published resident tax bands and 2026 CPF rules. Future rebates or tax changes are not assumed. YA 2026 covers income earned in 2025.

How the estimate works

The tax calculation starts with twelve monthly salaries plus the bonus. Eligible personal reliefs reduce that amount to chargeable income. Each slice of chargeable income is taxed at its own band rate, so entering a higher band does not apply that rate to your whole salary. The full breakdown shows the tax in each band.

CPF is computed month by month. Total contributions are rounded to the nearest dollar, employee contributions are rounded down to a dollar, and the employer pays the difference. Rate changes occur after the birthday month at ages 55, 60, 65 and 70. Smaller monthly wages use the published low-wage rules rather than the headline percentage.

  1. Choose the income year. Match the year in which salary is earned to the following Year of Assessment.
  2. Enter salary and bonus. Enter regular monthly gross cash salary and one December bonus or AWS payment, excluding employer CPF.
  3. Set CPF and relief details. Choose your whole-year CPF status, year-end age, birthday month and any other verified personal reliefs.
  4. Review cash, tax and savings. Calculate and compare employee CPF, employer CPF, chargeable income and the separate tax budget.

Example: S$6,000 salary and one month’s bonus

A 35-year-old resident on full CPF rates earning S$6,000 each month plus a S$6,000 December bonus has annual gross income of S$78,000. For 2025 income assessed in YA 2026, employee CPF is S$15,600 and employer CPF is S$13,260. With S$1,000 standard earned income relief and no other reliefs, chargeable income is S$61,400.

Estimated income tax is S$2,048. Cash after employee CPF is S$62,400; after setting aside the tax budget it is S$60,352, averaging S$5,029.33 per month. That monthly average includes the bonus. It is not the ordinary-month payslip amount, and employer CPF is additional savings rather than spendable cash.

Same salary, foreign tax resident without CPF

With no CPF and the same age and earnings, chargeable income is S$77,000 after standard earned income relief. Tax is S$3,140, leaving S$74,860 after the tax provision. This comparison assumes tax residency and identical gross cash salary; it does not equate the two employment packages because employer CPF differs.

CPF ceilings and bonus timing

The ordinary-wage ceiling is S$7,400 per month for 2025 and S$8,000 for 2026. Additional wages have an annual ceiling of S$102,000 less the ordinary wages subject to CPF. Pay above a CPF ceiling can still be taxable income, so a cap on savings deductions is not an income-tax exemption.

This model puts the bonus in December and assumes employment with one employer for all twelve months. Multiple bonuses, changing monthly salaries, changing employers or a change in PR status require more detailed payroll information. Use the monthly CPF table to see how a birthday changes contributions within the model.

Reliefs and a practical tax budget

Employee CPF relief is included automatically, along with standard earned income relief of up to S$1,000, S$6,000 or S$8,000 depending on year-end age. Combined personal reliefs are capped at S$80,000. Check the conditions of each additional relief before entering it, and avoid counting automatic reliefs twice.

A contribution that qualifies for relief still costs cash. If you enter an eligible SRS or CPF top-up relief, subtract the actual payment separately when making a spending plan. Compare offers using the same salary, bonus timing and relief assumptions, and use your IRAS assessment and payment plan to schedule tax payments.

Frequently asked questions

What is the difference between income year and Year of Assessment?

Income earned during 2025 is assessed in YA 2026. Income earned during 2026 is assessed in YA 2027. This calculator defaults to YA 2026 and offers a YA 2027 planning estimate using the currently published tax bands and 2026 CPF rules. It does not assume any future rebate.

Is the monthly result the amount on my payslip?

No. It spreads annual salary, December bonus, employee CPF and an income-tax budget over twelve months. Income tax is a separate provision rather than an assumed payroll withholding. Actual pay differs in the bonus month and when age-related CPF rates change.

Can foreign employees use this calculator?

Yes, if they are Singapore tax residents and not subject to CPF. Choose the foreign tax resident option. A foreign employee is not automatically a tax resident: check IRAS residency conditions first. Non-resident tax calculations and departure tax clearance are not included.

Does this support new permanent residents?

It supports full CPF rates for the entire income year. Graduated first- and second-year PR rates and status changes during the year are excluded. Choose full rates only if you are a citizen, a PR from the third year onward, or covered by an approved full-rate arrangement throughout the year.

How are salary and bonus CPF ceilings applied?

Monthly ordinary wages are capped separately from additional wages. The annual additional-wage ceiling is S$102,000 less ordinary wages subject to CPF. This model treats the bonus as a single December payment. Bonus timing matters when contribution rates change during the year.

Which tax reliefs are included?

Compulsory employee CPF relief and standard earned income relief are calculated automatically. You can enter other eligible personal reliefs after checking their individual conditions, without duplicating those automatic amounts. The combined relief cap is S$80,000. Disability-related additional earned income relief is not automatic. Tax rebates, donations and employment expense deductions are excluded.

Does entering an SRS or CPF top-up relief reduce my cash balance?

The other-reliefs field changes the tax estimate only. It does not deduct the underlying contribution or other spending from your cash result. Account for these cash payments separately in your budget, and enter only the eligible relief amount rather than assuming the entire payment qualifies.

Official sources and coverage

Sources checked on 29 September 2026. The planning estimate uses published rules and does not predict future rebates. Final assessed tax can differ where income, reliefs, credits or rounding differ from these assumptions.

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