Singapore tax tables 2026
Resident income tax rates and reliefs, non-resident rates and the residency tests, CPF contribution rates by age with the Ordinary and Additional Wage ceilings, the Skills Development Levy, foreign worker levies, and the rules for the self-employed (MediSave, voluntary CPF) and for EntrePass, Tech.Pass and ONE Pass holders for 2026.
- 2026-01-01 to 2026-12-31
- SGD
Income tax
Resident income tax rates (YA 2027, 2026 income)
| Chargeable income (after reliefs), per year | Rate |
|---|---|
| $0 to $20,000 | 0% |
| $20,000 to $30,000 | 2% |
| $30,000 to $40,000 | 3.5% |
| $40,000 to $80,000 | 7% |
| $80,000 to $120,000 | 11.5% |
| $120,000 to $160,000 | 15% |
| $160,000 to $200,000 | 18% |
| $200,000 to $240,000 | 19% |
| $240,000 to $280,000 | 19.5% |
| $280,000 to $320,000 | 20% |
| $320,000 to $500,000 | 22% |
| $500,000 to $1,000,000 | 23% |
| Over $1,000,000 | 24% |
Income earned in 2026 is assessed in YA 2027. Rebates, if announced, are not included.
Source: IRAS: individual income tax rates (resident rates from YA 2024; non-resident employment income) · retrieved 2026-10-20
Non-resident rates and the residency tests
| Item | Value |
|---|---|
| Non-resident employment income: flat rate (or the resident rates if higher, no reliefs) | 15% |
| Tax resident (foreigner): days in Singapore in the previous calendar year, at leastSource: iras.gov.sg · retrieved 2026-11-09 | 183 |
| Or in Singapore continuously for (consecutive years, all treated as resident)Source: iras.gov.sg · retrieved 2026-11-09 | 3 |
| Or employment straddling 2 calendar yearsSource: iras.gov.sg · retrieved 2026-11-09 | Total stay of at least 183 days (employees only; not directors, public entertainers or professionals) |
| Work pass valid for at least (years): treated as resident, reviewed at tax clearanceSource: iras.gov.sg · retrieved 2026-11-09 | 1 |
| Counting daysSource: iras.gov.sg · retrieved 2026-11-09 | Any part of a day counts; weekends, public holidays and temporary absences (leave, business trips) are included |
Singapore citizens and PRs who normally reside in Singapore are tax residents. Non-residents pay 24% on most other income.
Source: IRAS: individual income tax rates (resident rates from YA 2024; non-resident employment income) · retrieved 2026-10-20
Personal reliefs
| Item | Value |
|---|---|
| Earned Income Relief, below 55 | $1,000 |
| Earned Income Relief, 55 to 59 | $6,000 |
| Earned Income Relief, 60 and over | $8,000 |
| CPF relief for employeesSource: iras.gov.sg · retrieved 2026-10-20 | Compulsory employee CPF contributions on Ordinary and Additional Wages |
| Cap on total personal reliefs per YASource: iras.gov.sg · retrieved 2026-10-20 | $80,000 |
Source: IRAS: Earned Income Relief · retrieved 2026-10-20
Employee contributions
CPF contribution rates from 1 January 2026 (citizens and 3rd-year PRs)
| Item | Value |
|---|---|
| Employee, age 55 and below | 20% |
| Employer, age 55 and below | 17% |
| Employee, age above 55 to 60 | 18% |
| Employer, age above 55 to 60 | 16% |
| Employee, age above 60 to 65 | 12.5% |
| Employer, age above 60 to 65 | 12.5% |
| Employee, age above 65 to 70 | 7.5% |
| Employer, age above 65 to 70 | 9% |
| Employee, age above 70 | 5% |
| Employer, age above 70 | 7.5% |
| Ordinary Wage ceiling (per month) | $8,000 |
| Annual salary ceiling (Additional Wages up to this less OW subject to CPF) | $102,000 |
| No CPF on total monthly wages up to | $50 |
| Employer contributions only up to | $500 |
| Employee share phased in up to | $750 |
Basis: Total wages per month
Foreigners (including Employment Pass and S Pass holders) do not contribute to CPF.
Source: CPF Board: CPF contribution rates from 1 January 2026 (Singapore citizens and 3rd-year SPRs); OW ceiling $8,000 · retrieved 2026-10-20
Employer costs
Skills Development Levy (employer)
| Item | Value |
|---|---|
| Rate on each employee's monthly total wages | 0.25% |
| Minimum per employee (wages below $800) | $2 |
| Maximum per employee (wages above $4,500) | $11.25 |
Source: CPF Board: Skills Development Levy · retrieved 2026-10-20
Foreign worker levy (per worker, monthly; daily rate in the note)
| Item | Value |
|---|---|
| S Pass (all sectors and tiers)$21.37 a day | $650 |
| Work Permit, services: Basic Tier / Tier 1 (up to 10% of the total workforce): basic-skilled$14.8 a daySource: mom.gov.sg · retrieved 2026-11-09 | $450 |
| Work Permit, services: Basic Tier / Tier 1 (up to 10% of the total workforce): higher-skilled$9.87 a daySource: mom.gov.sg · retrieved 2026-11-09 | $300 |
| Work Permit, services: Tier 2 (above 10% to 25%): basic-skilled$19.73 a daySource: mom.gov.sg · retrieved 2026-11-09 | $600 |
| Work Permit, services: Tier 2 (above 10% to 25%): higher-skilled$13.16 a daySource: mom.gov.sg · retrieved 2026-11-09 | $400 |
| Work Permit, services: Tier 3 (above 25% to 35%): basic-skilled$26.31 a daySource: mom.gov.sg · retrieved 2026-11-09 | $800 |
| Work Permit, services: Tier 3 (above 25% to 35%): higher-skilled$19.73 a daySource: mom.gov.sg · retrieved 2026-11-09 | $600 |
| Work Permit, manufacturing: Basic Tier / Tier 1 (up to 25% of the total workforce): basic-skilled$12.17 a daySource: mom.gov.sg · retrieved 2026-11-09 | $370 |
| Work Permit, manufacturing: Basic Tier / Tier 1 (up to 25% of the total workforce): higher-skilled$8.22 a daySource: mom.gov.sg · retrieved 2026-11-09 | $250 |
| Work Permit, manufacturing: Tier 2 (above 25% to 50%): basic-skilled$15.46 a daySource: mom.gov.sg · retrieved 2026-11-09 | $470 |
| Work Permit, manufacturing: Tier 2 (above 25% to 50%): higher-skilled$11.51 a daySource: mom.gov.sg · retrieved 2026-11-09 | $350 |
| Work Permit, manufacturing: Tier 3 (above 50% to 60%): basic-skilled$21.37 a daySource: mom.gov.sg · retrieved 2026-11-09 | $650 |
| Work Permit, manufacturing: Tier 3 (above 50% to 60%): higher-skilled$18.09 a daySource: mom.gov.sg · retrieved 2026-11-09 | $550 |
| Work Permit, construction: NTS: higher-skilled$16.44 a daySource: mom.gov.sg · retrieved 2026-11-09 | $500 |
| Work Permit, construction: NTS: basic-skilled$29.59 a daySource: mom.gov.sg · retrieved 2026-11-09 | $900 |
| Work Permit, construction: Malaysia, NAS, PRC: higher-skilled$9.87 a daySource: mom.gov.sg · retrieved 2026-11-09 | $300 |
| Work Permit, construction: Malaysia, NAS, PRC: basic-skilled$23.02 a daySource: mom.gov.sg · retrieved 2026-11-09 | $700 |
| Work Permit, construction: Off-site construction: higher-skilled$8.22 a daySource: mom.gov.sg · retrieved 2026-11-09 | $250 |
| Work Permit, construction: Off-site construction: basic-skilled$12.17 a daySource: mom.gov.sg · retrieved 2026-11-09 | $370 |
| Work Permit, process: NTS: higher-skilled$9.87 a daySource: mom.gov.sg · retrieved 2026-11-09 | $300 |
| Work Permit, process: NTS: basic-skilled$21.37 a daySource: mom.gov.sg · retrieved 2026-11-09 | $650 |
| Work Permit, process: Malaysia, NAS, PRC: higher-skilled$6.58 a daySource: mom.gov.sg · retrieved 2026-11-09 | $200 |
| Work Permit, process: Malaysia, NAS, PRC: basic-skilled$14.8 a daySource: mom.gov.sg · retrieved 2026-11-09 | $450 |
| Work Permit, marine shipyard: Higher-skilled$11.51 a daySource: mom.gov.sg · retrieved 2026-11-09 | $350 |
| Work Permit, marine shipyard: Basic-skilled$16.44 a daySource: mom.gov.sg · retrieved 2026-11-09 | $500 |
Daily rate (worker not employed for a full calendar month) = monthly × 12 ÷ 365, rounded up to the cent.
Source: Ministry of Manpower: S Pass quota and levy requirements (last updated 19 February 2026) · retrieved 2026-11-09
Other rates
The self-employed, freelancers and new residents
| Item | Value |
|---|---|
| Tax on self-employment income (IRAS) | 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 |
| Who is self-employed | Sole proprietors, partners and freelancers; not directors or shareholders of a company |
| Filing window (e-Filing) | 1 Mar to 18 Apr |
| 2-line statement (revenue and adjusted profit) for revenue up to | $200,000 |
| Certified statement of accounts required from annual revenue of | $500,000 |
| Keep records for at least (years) | 5 |
| Mandatory MediSave (citizens and PRs): net trade income aboveSource: cpf.gov.sg · retrieved 2026-11-09 | $6,000 |
| MediSave, age below 35: NTI above $18,0004% on NTI above $6,000 to $12,000, phased in to $18,000; maximum $7,680Source: cpf.gov.sg · retrieved 2026-11-09 | 8% |
| MediSave, age 35 to below 45: NTI above $18,0004.5% on NTI above $6,000 to $12,000, phased in to $18,000; maximum $8,640Source: cpf.gov.sg · retrieved 2026-11-09 | 9% |
| MediSave, age 45 to below 50: NTI above $18,0005% on NTI above $6,000 to $12,000, phased in to $18,000; maximum $9,600Source: cpf.gov.sg · retrieved 2026-11-09 | 10% |
| MediSave, age 50 and above: NTI above $18,0005.25% on NTI above $6,000 to $12,000, phased in to $18,000; maximum $10,080Source: cpf.gov.sg · retrieved 2026-11-09 | 10.5% |
| MediSave for pensioners (all ages), NTI above $18,000maximum $5,760Source: cpf.gov.sg · retrieved 2026-11-09 | 6% |
| MediSave: net trade income counted up toDerived (each maximum ÷ its rate); CPF Board does not state this ceilingSource: cpf.gov.sg · retrieved 2026-11-09 | $96,000 |
| MediSave: pay within (days of CPF Board's notice)Source: cpf.gov.sg · retrieved 2026-11-09 | 30 |
| Voluntary CPF top-ups (3 accounts): CPF Annual Limit, less mandatory contributionsSource: iras.gov.sg · retrieved 2026-11-09 | $37,740 |
| Tax relief on voluntary contributions: at most this share of net trade income (and the annual limit)Source: iras.gov.sg · retrieved 2026-11-09 | 37% |
| Voluntary MediSave top-ups: up to the Basic Healthcare Sum (below 65)Source: iras.gov.sg · retrieved 2026-11-09 | $79,000 |
| CPF Cash Top-up Relief: own accounts, per YASource: iras.gov.sg · retrieved 2026-11-09 | $8,000 |
| CPF Cash Top-up Relief: family members, per YASource: iras.gov.sg · retrieved 2026-11-09 | $8,000 |
| EntrePass (MOM)Source: mom.gov.sg · retrieved 2026-11-09 | 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) |
| EntrePass: funding raised in a single round, at leastSource: mom.gov.sg · retrieved 2026-11-09 | $100,000 |
| EntrePass validitySource: mom.gov.sg · retrieved 2026-11-09 | New pass and first renewal up to 1 year; later renewals up to 2 years |
| Tech.Pass (EDB): last drawn fixed monthly salary, at leastplus 5 years in a leading tech role (or the other listed criteria); valid 2 yearsSource: mom.gov.sg · retrieved 2026-11-09 | $22,500 |
| Tech.Pass closesSource: mom.gov.sg · retrieved 2026-11-09 | No new or renewal applications from 2027-01-28; replaced by the ONE Pass AI and Tech track |
| ONE Pass: fixed monthly salary for the past 12 months (or prospective), at leastor outstanding achievements; valid up to 5 yearsSource: mom.gov.sg · retrieved 2026-11-09 | $30,000 |
| ONE Pass AI and Tech track (from 2027-01-28): fixed part of the monthly salary, at leasttotal $30,000 a month incl. vested non-cash componentsSource: mom.gov.sg · retrieved 2026-11-09 | $22,500 |
| Digital-nomad visaSource: mom.gov.sg · retrieved 2026-11-09 | None: only foreigners with a valid work pass may work in Singapore (EFMA); working, including self-employment, on a visit pass is an offence |
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.
Source: IRAS: Filing responsibilities of self-employed individuals (including individual partners) (last updated 1 September 2026) · retrieved 2026-11-09
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Guides and calculators
Official sources
- Individual income tax rates · retrieved 2026-10-20
- Earned Income Relief · retrieved 2026-10-20
- CPF relief for employees · retrieved 2026-10-20
- How much CPF contributions to pay (rates from 1 January 2026) · retrieved 2026-10-20
- Skills Development Levy · retrieved 2026-10-20
- Filing responsibilities of self-employed individuals · retrieved 2026-11-09
- Am I a self-employed person? · retrieved 2026-11-09
- Compulsory and voluntary MediSave contributions · retrieved 2026-11-09
- CPF relief for self-employed · retrieved 2026-11-09
- MediSave contribution rates for SEPs, 2026 · retrieved 2026-11-09
- Saving as a self-employed person · retrieved 2026-11-09
- What is the voluntary top-up limit to my 3 CPF accounts? · retrieved 2026-11-09
- CPF interest rates from 1 January to 31 March 2026 and Basic Healthcare Sum for 2026 · retrieved 2026-11-09
- EntrePass eligibility · retrieved 2026-11-09
- EntrePass key facts · retrieved 2026-11-09
- Overseas Networks & Expertise Pass eligibility · retrieved 2026-11-09
- Overseas Networks & Expertise Pass key facts · retrieved 2026-11-09
- Tech.Pass · retrieved 2026-11-09
- Conviction of 5 individuals performing or abetting illegal employment offences (EFMA advisory) · retrieved 2026-11-09
- IRAS: Working out my tax residency (last updated 12 May 2026) · retrieved 2026-11-09
- Ministry of Manpower: S Pass quota and levy requirements (last updated 19 February 2026) · retrieved 2026-11-09
- Ministry of Manpower: Services sector: Work Permit requirements (last updated 16 September 2026), Quota and levy · retrieved 2026-11-09
- Ministry of Manpower: Manufacturing sector: Work Permit requirements (last updated 14 September 2026), Quota and levy · retrieved 2026-11-09
- Ministry of Manpower: Construction sector: Work Permit requirements (last updated 21 October 2026), Quota and levy · retrieved 2026-11-09
- Ministry of Manpower: Process sector: Work Permit requirements (last updated 1 July 2026), Quota and levy · retrieved 2026-11-09
- Ministry of Manpower: Marine shipyard sector: Work Permit requirements (last updated 1 July 2026), Quota and levy · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.