{"country":"singapore","countryName":"Singapore","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"SGD","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Resident income tax rates (YA 2027, 2026 income)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":20000,"rate":0},{"from":20000,"to":30000,"rate":0.02},{"from":30000,"to":40000,"rate":0.035},{"from":40000,"to":80000,"rate":0.07},{"from":80000,"to":120000,"rate":0.115},{"from":120000,"to":160000,"rate":0.15},{"from":160000,"to":200000,"rate":0.18},{"from":200000,"to":240000,"rate":0.19},{"from":240000,"to":280000,"rate":0.195},{"from":280000,"to":320000,"rate":0.2},{"from":320000,"to":500000,"rate":0.22},{"from":500000,"to":1000000,"rate":0.23},{"from":1000000,"to":null,"rate":0.24}],"source":{"title":"IRAS: individual income tax rates (resident rates from YA 2024; non-resident employment income)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","retrievedAt":"2026-10-20"},"verified":true,"basis":"Chargeable income (after reliefs), per year","note":"Income earned in 2026 is assessed in YA 2027. Rebates, if announced, are not included."},{"id":"non-resident","title":"Non-resident rates and the residency tests","group":"income-tax","kind":"values","rows":[{"label":"Non-resident employment income: flat rate (or the resident rates if higher, no reliefs)","value":0.15,"unit":"rate"},{"label":"Tax resident (foreigner): days in Singapore in the previous calendar year, at least","value":183,"unit":"number","source":{"title":"IRAS: Working out my tax residency (last updated 12 May 2026)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Or in Singapore continuously for (consecutive years, all treated as resident)","value":3,"unit":"number","source":{"title":"IRAS: Working out my tax residency (last updated 12 May 2026)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Or employment straddling 2 calendar years","value":"Total stay of at least 183 days (employees only; not directors, public entertainers or professionals)","unit":"text","source":{"title":"IRAS: Working out my tax residency (last updated 12 May 2026)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Work pass valid for at least (years): treated as resident, reviewed at tax clearance","value":1,"unit":"number","source":{"title":"IRAS: Working out my tax residency (last updated 12 May 2026)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Counting days","value":"Any part of a day counts; weekends, public holidays and temporary absences (leave, business trips) are included","unit":"text","source":{"title":"IRAS: Working out my tax residency (last updated 12 May 2026)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"IRAS: individual income tax rates (resident rates from YA 2024; non-resident employment income)","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","retrievedAt":"2026-10-20"},"verified":true,"note":"Singapore citizens and PRs who normally reside in Singapore are tax residents. Non-residents pay 24% on most other income."},{"id":"reliefs","title":"Personal reliefs","group":"income-tax","kind":"values","rows":[{"label":"Earned Income Relief, below 55","value":1000,"unit":"money"},{"label":"Earned Income Relief, 55 to 59","value":6000,"unit":"money"},{"label":"Earned Income Relief, 60 and over","value":8000,"unit":"money"},{"label":"CPF relief for employees","value":"Compulsory employee CPF contributions on Ordinary and Additional Wages","unit":"text","source":{"title":"IRAS: CPF relief for employees","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund(cpf)-relief-for-employees","retrievedAt":"2026-10-20"}},{"label":"Cap on total personal reliefs per YA","value":80000,"unit":"money","source":{"title":"IRAS: individual income tax rates (resident rates from YA 2024; non-resident employment 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age above 65 to 70","value":0.075,"unit":"rate"},{"label":"Employer, age above 65 to 70","value":0.09,"unit":"rate"},{"label":"Employee, age above 70","value":0.05,"unit":"rate"},{"label":"Employer, age above 70","value":0.075,"unit":"rate"},{"label":"Ordinary Wage ceiling (per month)","value":8000,"unit":"money"},{"label":"Annual salary ceiling (Additional Wages up to this less OW subject to CPF)","value":102000,"unit":"money"},{"label":"No CPF on total monthly wages up to","value":50,"unit":"money"},{"label":"Employer contributions only up to","value":500,"unit":"money"},{"label":"Employee share phased in up to","value":750,"unit":"money"}],"source":{"title":"CPF Board: CPF contribution rates from 1 January 2026 (Singapore citizens and 3rd-year SPRs); OW ceiling $8,000","url":"https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay","retrievedAt":"2026-10-20"},"verified":true,"basis":"Total wages per month","note":"Foreigners (including Employment Pass and S Pass holders) do not contribute to CPF."},{"id":"sdl","title":"Skills Development Levy (employer)","group":"employer","kind":"values","rows":[{"label":"Rate on each employee's monthly total wages","value":0.0025,"unit":"rate"},{"label":"Minimum per employee (wages below $800)","value":2,"unit":"money"},{"label":"Maximum per employee (wages above $4,500)","value":11.25,"unit":"money"}],"source":{"title":"CPF Board: Skills Development Levy","url":"https://www.cpf.gov.sg/employer/employer-obligations/skills-development-levy","retrievedAt":"2026-10-20"},"verified":true},{"id":"foreign-worker-levy","title":"Foreign worker levy (per worker, monthly; daily rate in the note)","group":"employer","kind":"values","rows":[{"label":"S Pass (all sectors and tiers)","value":650,"unit":"money","note":"$21.37 a day","source":{"title":"Ministry of Manpower: S Pass quota and levy requirements (last updated 19 February 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levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, services: Tier 2 (above 10% to 25%): basic-skilled","value":600,"unit":"money","note":"$19.73 a day","source":{"title":"Ministry of Manpower: Services sector: Work Permit requirements (last updated 16 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, services: Tier 2 (above 10% to 25%): higher-skilled","value":400,"unit":"money","note":"$13.16 a day","source":{"title":"Ministry of Manpower: Services sector: Work Permit requirements (last updated 16 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, services: Tier 3 (above 25% to 35%): basic-skilled","value":800,"unit":"money","note":"$26.31 a day","source":{"title":"Ministry of Manpower: Services sector: Work Permit requirements (last updated 16 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, services: Tier 3 (above 25% to 35%): higher-skilled","value":600,"unit":"money","note":"$19.73 a day","source":{"title":"Ministry of Manpower: Services sector: Work Permit requirements (last updated 16 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/services-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, manufacturing: Basic Tier / Tier 1 (up to 25% of the total workforce): basic-skilled","value":370,"unit":"money","note":"$12.17 a day","source":{"title":"Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, manufacturing: Basic Tier / Tier 1 (up to 25% of the total workforce): higher-skilled","value":250,"unit":"money","note":"$8.22 a day","source":{"title":"Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, manufacturing: Tier 2 (above 25% to 50%): basic-skilled","value":470,"unit":"money","note":"$15.46 a day","source":{"title":"Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, manufacturing: Tier 2 (above 25% to 50%): higher-skilled","value":350,"unit":"money","note":"$11.51 a day","source":{"title":"Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, manufacturing: Tier 3 (above 50% to 60%): basic-skilled","value":650,"unit":"money","note":"$21.37 a day","source":{"title":"Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, manufacturing: Tier 3 (above 50% to 60%): higher-skilled","value":550,"unit":"money","note":"$18.09 a day","source":{"title":"Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/manufacturing-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, construction: NTS: higher-skilled","value":500,"unit":"money","note":"$16.44 a day","source":{"title":"Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Work Permit, construction: NTS: basic-skilled","value":900,"unit":"money","note":"$29.59 a day","source":{"title":"Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Work Permit, construction: Malaysia, NAS, PRC: higher-skilled","value":300,"unit":"money","note":"$9.87 a day","source":{"title":"Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Work Permit, construction: Malaysia, NAS, PRC: basic-skilled","value":700,"unit":"money","note":"$23.02 a day","source":{"title":"Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Work Permit, construction: Off-site construction: higher-skilled","value":250,"unit":"money","note":"$8.22 a day","source":{"title":"Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Work Permit, construction: Off-site construction: basic-skilled","value":370,"unit":"money","note":"$12.17 a day","source":{"title":"Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/construction-sector-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Work Permit, process: NTS: higher-skilled","value":300,"unit":"money","note":"$9.87 a day","source":{"title":"Ministry of Manpower: Process sector: Work Permit requirements (last updated 1 July 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/process-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, process: NTS: basic-skilled","value":650,"unit":"money","note":"$21.37 a day","source":{"title":"Ministry of Manpower: Process sector: Work Permit requirements (last updated 1 July 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/process-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, process: Malaysia, NAS, PRC: higher-skilled","value":200,"unit":"money","note":"$6.58 a day","source":{"title":"Ministry of Manpower: Process sector: Work Permit requirements (last updated 1 July 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/process-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, process: Malaysia, NAS, PRC: basic-skilled","value":450,"unit":"money","note":"$14.8 a day","source":{"title":"Ministry of Manpower: Process sector: Work Permit requirements (last updated 1 July 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/process-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, marine shipyard: Higher-skilled","value":350,"unit":"money","note":"$11.51 a day","source":{"title":"Ministry of Manpower: Marine shipyard sector: Work Permit requirements (last updated 1 July 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/marine-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work Permit, marine shipyard: Basic-skilled","value":500,"unit":"money","note":"$16.44 a day","source":{"title":"Ministry of Manpower: Marine shipyard sector: Work Permit requirements (last updated 1 July 2026), Quota and levy","url":"https://www.mom.gov.sg/passes-and-permits/work-permit-for-foreign-worker/sector-specific-rules/marine-sector-requirements","retrievedAt":"2026-11-09","effectiveTo":null}}],"source":{"title":"Ministry of Manpower: S Pass quota and levy requirements (last updated 19 February 2026)","url":"https://www.mom.gov.sg/passes-and-permits/s-pass/quota-and-levy/levy-and-quota-requirements","retrievedAt":"2026-11-09","effectiveFrom":"2025-09-01","effectiveTo":null},"verified":true,"note":"Daily rate (worker not employed for a full calendar month) = monthly × 12 ÷ 365, rounded up to the cent."},{"id":"freelancers","title":"The self-employed, freelancers and new residents","group":"other","kind":"values","rows":[{"label":"Tax on self-employment income (IRAS)","value":"Net trade income (revenue less allowable expenses, capital allowances and losses) is part of total personal income, taxed at the individual rates; filed in Form B/B1","unit":"text"},{"label":"Who is 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Self-employed citizens and PRs pay MediSave on net trade income assessed by IRAS.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"IRAS: CPF relief for self-employed / employee who is also self-employed; CPF Board: voluntary top-up limit, Basic Healthcare Sum for 2026","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-relief-for-self-employed-employee-who-is-also-self-employed","retrieved_at":"2026-11-09","status":"verified","label":"CPF Cash Top-up Relief: family members, per YA","from":null,"to":null,"rate":null,"value":8000,"unit":"money"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"Foreigners on a work pass do not contribute to CPF or MediSave. Self-employed citizens and PRs pay MediSave on net trade income assessed by IRAS.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"EntrePass (MOM)","from":null,"to":null,"rate":null,"value":"Own at least 30% of an ACRA-registered private limited company that is venture-backed or owns innovative technology, and meet one criterion (e.g. funding round, incubator, IP, research collaboration)","unit":"text"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"Foreigners on a work pass do not contribute to CPF or MediSave. Self-employed citizens and PRs pay MediSave on net trade income assessed by IRAS.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"EntrePass: funding raised in a single round, at least","from":null,"to":null,"rate":null,"value":100000,"unit":"money"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"Foreigners on a work pass do not contribute to CPF or MediSave. Self-employed citizens and PRs pay MediSave on net trade income assessed by IRAS.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"EntrePass validity","from":null,"to":null,"rate":null,"value":"New pass and first renewal up to 1 year; later renewals up to 2 years","unit":"text"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"plus 5 years in a leading tech role (or the other listed criteria); valid 2 years","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"Tech.Pass (EDB): last drawn fixed monthly salary, at least","from":null,"to":null,"rate":null,"value":22500,"unit":"money"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"Foreigners on a work pass do not contribute to CPF or MediSave. Self-employed citizens and PRs pay MediSave on net trade income assessed by IRAS.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"Tech.Pass closes","from":null,"to":null,"rate":null,"value":"No new or renewal applications from 2027-01-28; replaced by the ONE Pass AI and Tech track","unit":"text"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"or outstanding achievements; valid up to 5 years","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"ONE Pass: fixed monthly salary for the past 12 months (or prospective), at least","from":null,"to":null,"rate":null,"value":30000,"unit":"money"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"total $30,000 a month incl. vested non-cash components","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"ONE Pass AI and Tech track (from 2027-01-28): fixed part of the monthly salary, at least","from":null,"to":null,"rate":null,"value":22500,"unit":"money"},{"section_id":"freelancers","section":"The self-employed, freelancers and new residents","group":"other","basis":"","note":"Foreigners on a work pass do not contribute to CPF or MediSave. Self-employed citizens and PRs pay MediSave on net trade income assessed by IRAS.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministry of Manpower: EntrePass eligibility and key facts; Overseas Networks & Expertise Pass eligibility and key facts; EDB: Tech.Pass","source_url":"https://www.mom.gov.sg/passes-and-permits/entrepass/eligibility","retrieved_at":"2026-11-09","status":"verified","label":"Digital-nomad visa","from":null,"to":null,"rate":null,"value":"None: only foreigners with a valid work pass may work in Singapore (EFMA); working, including self-employment, on a visit pass is an offence","unit":"text"}],"pageUrl":"https://calcbloc.com/singapore/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/singapore/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}