Sources and rates
Every value the calculators use, the official page it comes from, and the date it was last checked. Rates are for income earned in 2026, assessed in Year of Assessment 2027. The IRAS income tax table is labelled "YA 2024 onwards"; the relief pages read show YA 2026 amounts.
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Income tax rates for residents | 0% to S$20,000; 2% to S$30,000; 3.5% to S$40,000; 7% to S$80,000; 11.5% to S$120,000; 15% to S$160,000; 18% to S$200,000; 19% to S$240,000; 19.5% to S$280,000; 20% to S$320,000; 22% to S$500,000; 23% to S$1,000,000; 24% above S$1,000,000. Chargeable income bands | IRAS, resident rates for YA 2024 onwards (covers YA 2027) | 2 Nov 2026 Checked against the official source |
| Tax residency and non-residents | Resident after 183 days or more in the year. Non-resident employment income: 15% flat or the resident rates, whichever is higher | IRAS | 2 Nov 2026 Checked against the official source |
| Reliefs | Earned Income Relief S$1,000 under 55, S$6,000 at 55 to 59, S$8,000 at 60 and over; CPF relief equal to the compulsory employee CPF; all reliefs capped at S$80,000 | IRAS, amounts shown for YA 2026 and used for YA 2027 | 2 Nov 2026 Checked against the official source |
| CPF contributions and ceilings | 55 and below: employer 17%, employee 20%; Above 55 to 60: employer 16%, employee 18%; Above 60 to 65: employer 12.5%, employee 12.5%; Above 65 to 70: employer 9%, employee 7.5%; Above 70: employer 7.5%, employee 5%. Ordinary Wage ceiling S$8,000 a month, annual ceiling S$102,000 | CPF Board, rates from 1 January 2026 for Singapore Citizens and PRs from the third year, wages above S$750 a month | 2 Nov 2026 Checked against the official source |
| Foreigners and CPF | No CPF for foreigners on an Employment Pass (read from the CPF table, which covers only citizens and PRs) | CPF Board table; the page that states it directly could not be opened | 2 Nov 2026 Not confirmed on an official page |
Not included or not confirmed
- Year of Assessment 2027 amounts for Earned Income Relief, CPF relief and the $80,000 relief cap were not found. The pages read show YA 2026, and the calculator uses those amounts for YA 2027.
- Personal income tax rebates and any measure announced in Budget 2026 for YA 2026 or YA 2027 were not checked and are not included.
- The CPF Board page that states directly that Employment Pass holders pay no CPF could not be opened. The rule is read from the CPF table, which covers only citizens and Permanent Residents.
- Permanent Residents in their first two years have lower graduated CPF rates. They were not read and are not covered.
- CPF graduated rates for monthly wages of $750 or less were not read. The calculator needs a monthly wage above $750.
- Rounding of chargeable income and tax payable on the IRAS assessment was not confirmed. The calculator rounds tax to the cent and does not round chargeable income.
- Reliefs other than Earned Income Relief and CPF relief (spouse, parent, child, course fees, SRS, donations and others) are not included.
- That Singapore does not withhold income tax from salary, and that the tax is assessed and paid the next year, is not read from an IRAS page in this check. It is how the calculator is built.
- Non-residents are not entitled to personal reliefs: read in a search summary of the IRAS non-resident table, not on the IRAS page itself.
- Tax residency for the income year is a 183-day test on the days you stay or work in Singapore. Other routes to residency (three consecutive years, employment spanning two years) were not read and are not modelled.
- The Additional Wage ceiling formula is read for 2025 on the IRAS page and taken to be unchanged for 2026, since the annual ceiling is unchanged.
- Whether CPF, IRAS or the Government revised any of these figures after the check date was not tracked.
Last checked 2 November 2026. These pages are general information only. Found a difference from an official page? Tell us.