Tax · IRAS rules
Income tax calculator Singapore: YA 2027 and YA 2026
Your income tax for YA 2027 or YA 2026 with every personal relief IRAS gives, worked out in IRAS’s order and checked against its worked examples, plus what an SRS or CPF top-up before 31 Dec saves and a check of your bill.
In short
Your tax is worked out on your income after CPF, donations and reliefs (no more than $80,000 of reliefs in all), at rates from 0% on the first $20,000 to 24%. On $7,000 a month and a two-month bonus, a citizen aged 35 pays $3,168 for YA 2027 (2026 income). There is no rebate for YA 2026 or YA 2027.
The calculator works out income tax for a Singapore tax resident for YA 2027 (on 2026 income) or YA 2026 (on 2025 income), in IRAS’s order: your income, less donations at 2.5 times, less your personal reliefs (no more than $80,000 in all), then the rates band by band. It works out your CPF from CPF Board’s rates for your age. Open “How it is worked out” under the answer to see every line.
Examples
Common situations, worked out with the rules for YA 2027. Each one opens in the calculator, where you can change the pay or add reliefs.
A fresh graduate, 25, on $4,000 a month and a one-month bonus
$592 tax for YA 2027 (1.1% of income): chargeable income $40,600 after $11,400 of reliefs. CPF and the $1,000 Earned Income Relief bring chargeable income close to the $20,000 that is tax-free. Open in the calculator
Age 35, $7,000 a month and a two-month bonus
$3,168 tax for YA 2027 (3.2% of income): chargeable income $77,400 after $20,600 of reliefs. A full $15,300 SRS contribution would come off at the 7% band. Open in the calculator
A working mother of two (one born before 2024, one after), $8,000 a month
$1,656 tax for YA 2027 (1.5% of income): chargeable income $55,800 after $56,200 of reliefs. The first child’s Working Mother’s Child Relief is 15% of her earned income; the second, born from 2024, a fixed $10,000. Open in the calculator
Age 58, $6,000 a month, supporting a parent at home
$1,177.20 tax for YA 2027 (1.5% of income): chargeable income $48,960 after $29,040 of reliefs. From 55, Earned Income Relief rises to $6,000; Parent Relief adds $9,000. Open in the calculator
Age 45, $20,000 a month and a $60,000 bonus
$36,277 tax for YA 2027 (12.1% of income): chargeable income $278,600 after $21,400 of reliefs. CPF stops at the $8,000 monthly ceiling and the $102,000 yearly limit, so CPF Relief is capped too. Open in the calculator
A foreigner, tax resident, $12,000 a month
$15,210 tax for YA 2027 (9.1% of income): chargeable income $167,000 after $1,000 of reliefs. No CPF, so no CPF Relief; the SRS limit is $35,700 instead of $15,300. Open in the calculator
Worked out by the calculator on this page, with CPF from CPF Board’s rates for each age. Pay figures are round examples, not averages.
Every relief the calculator counts
A relief comes off your income before the tax is worked out, so it saves you tax at your top rate. The Parenthood Tax Rebate is different: it comes off the tax itself.
| Relief | How much |
|---|---|
| Earned Income Relief | $1,000 below 55, $6,000 at 55 to 59, $8,000 from 60 (with a disability $4,000, $10,000, $12,000), no more than your earned income |
| CPF Relief | Your compulsory CPF, on pay up to the ceilings ($8,000 a month in 2026, $7,400 in 2025; $102,000 a year with bonuses) |
| Spouse Relief | $2,000 ($5,500 with a disability) if your spouse’s income was $8,000 or less |
| Qualifying Child Relief | $4,000 a child ($7,500 with a disability), can be shared between parents |
| Working Mother’s Child Relief | Born from 2024: $8,000, $10,000, $12,000 for the 1st, 2nd, 3rd and later child. Born before 2024: 15%, 20%, 25% of her earned income. In all, no more than her earned income; with QCR, no more than $50,000 a child |
| Grandparent Caregiver Relief | $3,000 for a working mother whose parent or grandparent looks after her child aged 12 or under |
| Parent Relief | $9,000 a parent living with you, $5,500 if not ($14,000 and $10,000 with a disability) |
| Sibling Relief (disability) | $5,500 a brother or sister with a disability |
| NSman Relief | Self $1,500, or $3,000 with NS activities (key appointment holders $3,500 or $5,000); wife $750; parent $750 |
| Life Insurance Relief | Only if your CPF is under $5,000: the lower of $5,000 less your CPF, or the premiums (no more than 7% of the sum insured) |
| CPF Cash Top-up Relief | Up to $8,000 for yourself and $8,000 for family. From YA 2027, MediSave top-ups that get the Matched MediSave grant don’t count |
| SRS Relief | Up to $15,300 (citizens and PRs) or $35,700 (foreigners), paid in by 31 Dec |
| Donations (a deduction, not a relief) | 2.5 times cash given to approved charities; the 2.5 times now runs to donations made by 31 Dec 2029 |
| Parenthood Tax Rebate (a rebate on the tax) | $5,000, $10,000, then $20,000 for each later child born from 2008; unused rebate carries forward |
All personal reliefs together: no more than $80,000 a year. Course Fees Relief ended from YA 2026 and Foreign Domestic Worker Levy Relief from YA 2025. Each name links to IRAS’s page; read 2 Nov 2026.
Cutting next year’s tax before 31 Dec
Three things you do before the year ends lower the next tax bill: paying into your Supplementary Retirement Scheme (SRS) account, topping up your own or a family member’s CPF in cash, and giving to an approved charity. The calculator shows what each saves at your income, and when your reliefs already reach the $80,000 cap, it says so: more reliefs then save nothing.
- SRS. IRAS: contributions “must be made by 31 Dec” of the income year to count for the next year of assessment. IRAS: only 50% of SRS withdrawals are taxed, at retirement.
- CPF cash top-ups. Up to $8,000 for yourself and $8,000 for family members. Top-ups that get a government matching grant don’t count: from YA 2026 for the Matched Retirement Savings Scheme, and from YA 2027 for MediSave top-ups under the Matched MediSave Scheme.
- Donations. Cash given to approved charities comes off your income at 2.5 times. Budget 2026 extended the 2.5 times to donations made up to 31 Dec 2029.
When the answer shows the top-up box, “Add a reminder” puts 31 Dec in your calendar with a reminder two weeks before.
Checking your bill
Put the chargeable income and the tax payable from your Notice of Assessment under “Check your bill”. If our figure differs, the calculator says by how much and where to look. The usual reasons: a relief IRAS granted by itself that you didn’t enter here (Earned Income, NSman, last year’s Parent Relief), a relief you didn’t claim, or a different CPF figure. IRAS’s relief pages say you may re-file once by 18 Apr, and after the bill, use “Amend Tax Bill” on myTax Portal within 30 days of its date.
Checked against IRAS
IRAS publishes worked examples on its relief pages and the tax at each step of its rate table. We run every one through this calculator each time the page is built: it matches 8 of 8.
Show all 8 checks
| IRAS’s case | IRAS says | Our calculator | Match |
|---|---|---|---|
| IRAS’s rate table: tax on the first $20,000 to the first $1,000,000 of chargeable income IRAS | tax at $20,000 $0; tax at $30,000 $200; tax at $40,000 $550; tax at $80,000 $3,350; tax at $120,000 $7,950; tax at $160,000 $13,950; tax at $200,000 $21,150; tax at $240,000 $28,750; tax at $280,000 $36,550; tax at $320,000 $44,550; tax at $500,000 $84,150; tax at $1,000,000 $199,150 | tax at $20,000 $0; tax at $30,000 $200; tax at $40,000 $550; tax at $80,000 $3,350; tax at $120,000 $7,950; tax at $160,000 $13,950; tax at $200,000 $21,150; tax at $240,000 $28,750; tax at $280,000 $36,550; tax at $320,000 $44,550; tax at $500,000 $84,150; tax at $1,000,000 $199,150 | ✓ |
| IRAS’s relief-cap example (Mrs Chua, YA 2026): $150,000 earned, three children, reliefs of $86,650 capped at $80,000 IRAS | reliefs claimed $86,650; reliefs allowed $80,000; chargeable income $70,000; tax to pay $2,650 | reliefs claimed $86,650; reliefs allowed $80,000; chargeable income $70,000; tax to pay $2,650 | ✓ |
| IRAS’s Parenthood Tax Rebate example (Mrs Chen, YA 2026): $80,000 earned, first child born 2025, PTR $2,500 IRAS | chargeable income $51,000; tax before rebate $1,320; tax to pay $0 | chargeable income $51,000; tax before rebate $1,320; tax to pay $0 | ✓ |
| IRAS’s WMCR example (Mrs Teo, YA 2026): $90,000 earned, a child born before 2024 and one born in 2024 IRAS | WMCR $23,500 | WMCR $23,500 | ✓ |
| IRAS’s QCR and WMCR example (Mrs Lim, YA 2026): $320,000 earned, one child; QCR $4,000 claimed by her husband, so WMCR is capped at $46,000 IRAS | WMCR $46,000 | WMCR $46,000 | ✓ |
| IRAS’s Earned Income Relief example: aged 55 with $5,000 of earned income, relief $5,000 (not $6,000) IRAS | Earned Income Relief $5,000 | Earned Income Relief $5,000 | ✓ |
| IRAS’s CPF relief example: $5,500 a month and a $40,000 bonus in 2025, so $36,000 of the bonus is within the ceiling ($102,000 − $66,000) IRAS | bonus within the CPF limit $36,000 | bonus within the CPF limit $36,000 | ✓ |
| IRAS’s Life Insurance Relief example (Mr Teo): premiums $3,800, insured $50,000, CPF $1,600: relief $3,400 IRAS | Life Insurance Relief $3,400 | Life Insurance Relief $3,400 | ✓ |
IRAS’s examples are for YA 2026; the rates and reliefs they use are the same for YA 2027.
What this calculator can’t work out
- Non-residents. IRAS taxes their pay at a flat 15% or the resident rates, whichever is more, and most other income at 24%. This calculator is for tax residents only.
- Self-employed CPF and MediSave. Enter your own MediSave contributions as “your own CPF” if you are self-employed.
- Which expenses you can deduct from rent or business income. Enter the income after expenses.
- Foreign income, stock options and director’s fees with special rules, and tax on income earned partly overseas.
- Sharing a relief beyond the shares offered here (for example Parent Relief split unequally). Enter only the amount you claim.
Questions people ask
Is there an income tax rebate for YA 2026 or YA 2027?
No. IRAS lists a Personal Income Tax Rebate only for YA 2024 (50%, up to $200) and YA 2025 (60%, up to $200). Budget 2026’s tax changes include none for YA 2027.
Did the income tax rates change in Budget 2026?
No. The rates in force since YA 2024 apply to YA 2026 and YA 2027: 0% on the first $20,000, rising to 24% on chargeable income above $1 million. There is no 25% rate. See income tax rates.
How much tax do I pay on $5,000 a month?
Put $5,000 and your bonus in the calculator. For a citizen aged 35 with a one-month bonus and no reliefs but CPF and Earned Income Relief, the table on the rates page gives the tax.
Does my bonus get CPF?
Yes, up to the yearly limit: $102,000 less the pay (up to $8,000 a month in 2026, $7,400 in 2025) that already had CPF. The calculator applies this.
What is the $80,000 relief cap?
All your personal reliefs together, including CPF Relief and SRS, can take no more than $80,000 a year off your income. Donations are not reliefs and are not capped by it.
Where the rules come from
- The rates are IRAS’s, from its income tax rates page. The reliefs, the $80,000 cap and the examples are from IRAS’s relief pages, each linked in the table above. That nothing changed for YA 2027 is from IRAS’s summary of Budget 2026’s tax changes. We read them all on 2 Nov 2026.
- The order of the sums and the rounding (each band’s tax kept to the cent) follow IRAS’s own YA 2026 income tax calculator for residents. CPF Relief uses CPF Board’s contribution rates for each year, as on our CPF contribution rates page.
- All the sums run in your browser; what you type is not sent anywhere.
- This is a calculator, not tax advice. IRAS decides your tax; your Notice of Assessment is the bill. No one pays us for this page, and it has no affiliate links. See our disclaimer, how we get our numbers and corrections.
Changes to this page
New: an income tax calculator for YA 2027 and YA 2026. Your tax with your pay, bonus and every personal relief IRAS gives, worked out in IRAS’s order with CPF from CPF Board’s rates; what an SRS contribution, a CPF top-up or a donation before 31 Dec saves at your income; a check of your Notice of Assessment; and IRAS’s eight worked examples, all matched. Work out your tax