Overview & Statutory Background
The Inland Revenue Authority of Singapore (IRAS) taxes personal income based on tax residency status. Foreign expats staying in Singapore for 183 days or more in a calendar year are considered tax residents, subject to progressive tax rates (0% to 24% for chargeable income above S$1,000,000) and eligible for tax reliefs. Non-residents working 60 days or less are exempt from income tax, while non-residents working between 61 and 182 days are taxed at a flat rate of 15% (or resident rates, whichever yields a higher tax). Use this tool to calculate your exact YA 2026 tax liability.
Key Pass Highlights & Statutory Criteria
IRAS Expat Personal Income Tax Calculator 2026
Compute your YA 2026 Singapore tax payable based on stay duration & income
Evaluation Criteria & Points Breakdown
183-Day Tax Residency Threshold
Statutory TestStaying in Singapore for 183 days or more in a calendar year qualifies you as an IRAS tax resident.
Progressive Resident Tax Brackets
0% to 24%Tax rates range from 0% (first S$20k) up to 24% for chargeable income exceeding S$1,000,000.
Non-Resident Employment Tax (61-182 Days)
15% Flat RateTaxed at the higher of a flat 15% on employment income or progressive resident tax without personal reliefs.
Personal Tax Relief Cap
S$80,000 MaxTax residents can claim personal reliefs (SRS contributions, parent relief, course fees) up to an aggregate cap of S$80,000.
Mandatory Eligibility Requirements
Step-by-Step Application & Issuance Process
Determine Physical Days Spent in Singapore
Count total calendar days physically present in Singapore during the tax year (January 1 to December 31).
Calculate Gross Employment Income
Sum fixed salary, bonuses, allowances, and director fees declared on employer Form IR8A.
Deduct Eligible Tax Reliefs (Residents Only)
Subtract valid personal reliefs (SRS, earned income, family reliefs) up to S$80,000.
Apply IRAS YA 2026 Tax Brackets
Compute tax payable using progressive rates (residents) or 15% flat rate (non-residents).
Submit Filing via IRAS myTax Portal
Log into IRAS myTax Portal using Singpass between March 1 and April 18 to file tax returns.
Required Document Checklist
Frequently Asked Questions (FAQ)
Statutory Benchmark Metrics
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