KNOW WHAT YOUR SALARY ADDS UP TO
Singapore salary tax calculator 2025
See salary after resident income tax, with your CPF status selected.
1 Jan 2025 – 31 Dec 2025 · YA 2026
Full-year tax resident · Below 55 on 31 December · No NSman or other special reliefs · PRs excluded. Check the supported profile.
Results update as you type · Same cash salary all year, before deductions.
Your estimated results
Resident income tax & selected employee CPF ESTIMATE
- Monthly income
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- Monthly tax & contributions
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- Pay after deductions per month
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- Yearly income
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- Yearly tax & contributions
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- Yearly pay after deductions
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Monthly figures are annual averages. Annual assessment average with selected CPF. Bonuses, PRs and special reliefs are unsupported.
Full-year Singapore tax resident, aged below 55 on 31 December, salary only, no disability or dependants. Choose Singapore citizen on ordinary CPF rates, or foreign employee who is neither a citizen nor permanent resident. Citizen salary assumes twelve equal ordinary-wage payments.
Enter your salary to calculate.
Calculation breakdown & assumptions
Full-year Singapore tax resident, aged below 55 on 31 December, salary only, no disability or dependants. Choose Singapore citizen on ordinary CPF rates, or foreign employee who is neither a citizen nor permanent resident. Citizen salary assumes twelve equal ordinary-wage payments.
Income earned in 2025 is assessed in YA 2026. Uses the enacted resident schedule published by IRAS from YA 2024 onwards and the SGD 1,000 earned-income relief for age below 55. Citizen employee CPF and its income-tax relief use the income-year monthly ceiling. Foreign employees without citizenship or permanent residence have no CPF. No YA 2025 one-off rebate is carried into YA 2026. IRAS publishes a YA 2026 resident calculator; this estimate uses the supported salary-only profile. Check the supported profile.
- Effective deduction rate
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Monthly salary × 12 = annual salary. Monthly results are annual totals ÷ 12, not exact payroll withholding.
- Enter a salary to see the steps.
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Employee CPF cents are dropped for each month before multiplying by twelve. Annual resident income tax rounds to cents half upward as an estimate convention; this is not a filing-system rounding guarantee. Citizen annual input must divide into twelve monthly payments to the cent. Other displayed amounts are rounded to two decimals.
THE NUMBERS, EXPLAINED
Your 2025 calculation
1 Jan 2025 – 31 Dec 2025 · Year of Assessment 2026 · Includes resident income tax and your selected employee CPF status.
Income earned in 2025 is assessed in YA 2026. Uses the enacted resident schedule published by IRAS from YA 2024 onwards and the SGD 1,000 earned-income relief for age below 55. Citizen employee CPF and its income-tax relief use the income-year monthly ceiling. Foreign employees without citizenship or permanent residence have no CPF. No YA 2025 one-off rebate is carried into YA 2026. IRAS publishes a YA 2026 resident calculator; this estimate uses the supported salary-only profile.
2025 salary tax slabs
Annual chargeable income in SGD, after the supported deductions. Rates apply only to income within each band.
| Annual taxable income band | Marginal rate |
|---|---|
| Up to SGD 20,000 | 0% |
| Above SGD 20,000 to SGD 30,000 | 2% |
| Above SGD 30,000 to SGD 40,000 | 3.5% |
| Above SGD 40,000 to SGD 80,000 | 7% |
| Above SGD 80,000 to SGD 120,000 | 11.5% |
| Above SGD 120,000 to SGD 160,000 | 15% |
| Above SGD 160,000 to SGD 200,000 | 18% |
| Above SGD 200,000 to SGD 240,000 | 19% |
| Above SGD 240,000 to SGD 280,000 | 19.5% |
| Above SGD 280,000 to SGD 320,000 | 20% |
| Above SGD 320,000 to SGD 500,000 | 22% |
| Above SGD 500,000 to SGD 1,000,000 | 23% |
| Above SGD 1,000,000 | 24% |
Singapore income year, assessment year and CPF
Salary earned during 2025 is assessed in YA 2026. Income-year routes keep those dates separate. The SGD 1,000 earned-income relief applies only to the supported below-55, non-disabled profile.
Choose citizen if you pay ordinary employee CPF, or foreign employee if you are neither a citizen nor a permanent resident. For citizens, the employee share above SGD 750 monthly is 20% of ordinary wages up to SGD 7,400 per month. Employee CPF is zero through SGD 500; between SGD 500 and SGD 750 it is 60% of the excess above SGD 500. Employee cents are dropped monthly. Qualifying employee CPF also reduces chargeable income and is deducted from cash pay once.
Permanent residents, bonuses and additional wages are outside this calculator’s profile. NSman, spouse and child reliefs are not included; use this estimate only if you do not qualify for those reliefs. Annual income tax is spread over twelve months for comparison; Singapore’s actual assessment and payment schedule can differ. No YA 2025 rebate is reused for later assessment years.
Worked salary examples
Twelve equal salaries; monthly results are annual averages. Examples use citizen CPF, below age 55, without NSman or other reliefs.
| Annual gross | Included annual deductions | Annual pay after deductions |
|---|---|---|
| SGD 60,000 | SGD 13,040 | SGD 46,960 |
| SGD 96,000 | SGD 20,916.8 | SGD 75,083.2 |
| SGD 120,000 | SGD 23,552.6 | SGD 96,447.4 |
Employee CPF cents are dropped for each month before multiplying by twelve. Annual resident income tax rounds to cents half upward as an estimate convention; this is not a filing-system rounding guarantee. Citizen annual input must divide into twelve monthly payments to the cent.
Salary after tax: common questions
Will this match every monthly payslip?
The result uses an annual estimate divided by twelve. Withholding timing, bonuses, personal reliefs and excluded payroll deductions can change actual pay.
Can I compare 2026 with 2025?
Choose the income year above. Each year has separate effective dates and sourced rules. CPF monthly ceilings differ; assessment years are displayed separately.
Sources you can check
Official sources checked on 10 October 2026. These estimates have not had a qualified external tax review. Legislation and year-specific guidance determine the supported calculation.
- Singapore Statutes Online: Income Tax Act
Second Schedule Part A Table 3, inserted by enacted Act 33 of 2022: resident bands for YA 2024 and subsequent assessment years, including YA 2026 and YA 2027.
- IRAS: individual income tax rates
Resident bands from YA 2024 onwards, 0%–24%; residency and year-specific rebate guidance. Income Tax Act section 43 and Second Schedule.
- IRAS: earned income relief
Income Tax Act section 39: below-55 earned-income relief capped at SGD 1,000 or earned income.
- IRAS: CPF relief for employees
Compulsory employee CPF is deductible. Monthly ordinary-wage ceilings SGD 7,400 in 2025 and SGD 8,000 from January 2026; overall relief cap SGD 80,000.
- CPF Board: current rates and rounding
CPF Act First Schedule: employee 20% at wages above SGD 750; employee cents dropped. Only citizens and permanent residents contribute.
- CPF Board: 2025 contribution table
Table 1 for citizens: no employee contribution through SGD 500; 0.6 of wages above SGD 500 through SGD 750; then 20% subject to monthly ceiling.