🇸🇬 How tax works
in Singapore.
YA 2026 · National income tax guide
The calculation, explained.
The resident chargeable-income schedule has thirteen bands, beginning with SGD20,000 at zero and rising to 24% above SGD1 million. YA 2026 ordinarily assesses income earned in 2025.
CPF, earned-income relief and other personal reliefs are excluded. Non-resident doctors and professionals can face different rates and withholding rules. No earlier-year personal rebate is assumed.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · SGD
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 20,000 | 0.0% |
| 20,000 – 30,000 | 2.0% |
| 30,000 – 40,000 | 3.5% |
| 40,000 – 80,000 | 7.0% |
| 80,000 – 120,000 | 11.5% |
| 120,000 – 160,000 | 15.0% |
| 160,000 – 200,000 | 18.0% |
| 200,000 – 240,000 | 19.0% |
| 240,000 – 280,000 | 19.5% |
| 280,000 – 320,000 | 20.0% |
| 320,000 – 500,000 | 22.0% |
| 500,000 – 1,000,000 | 23.0% |
| Above 1,000,000 | 24.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to SGD 143,480.
- 1. Annual input
- SGD 143,480
- 2. Custom deductible expenses
- − SGD 0
- 3. Modeled allowance / base deduction
- − SGD 0
- 4. Modeled taxable base
- SGD 143,480
| Taxed portion | Rate | Tax |
|---|---|---|
| SGD 20,000 | 0.0% | SGD 0 |
| SGD 10,000 | 2.0% | SGD 200 |
| SGD 10,000 | 3.5% | SGD 350 |
| SGD 40,000 | 7.0% | SGD 2,800 |
| SGD 40,000 | 11.5% | SGD 4,600 |
| SGD 23,480 | 15.0% | SGD 3,522 |
- 5. Modeled tax credits (capped at tax due)
- − SGD 0
- 6. Included additional tax
- SGD 0
- 7. Income tax
- SGD 11,472
- Effective rate = tax ÷ annual input
- 8.0%
- After income tax, before other deductions
- SGD 132,008
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.