IRAS Income Tax Calculator Singapore 2026: Personal Tax Rates, 183-Day Rule & Residency

Purpose

Estimate Singapore individual income tax for YA 2026.

Tax Year

YA 2026

Income Period

1 January 2025 to 31 December 2025

Inputs

Resident Formula

Taxable chargeable income = max(0, chargeable income before personal reliefs - min(eligible personal reliefs, 80000)). Apply the YA 2026 resident progressive tax brackets to taxable chargeable income.

Non Resident Employment Formula

For taxable non-resident employment income, compare 15% of employment income with the tax that would result from applying the resident progressive rates to the relevant income without personal reliefs; use the higher amount.

Short Term Formula

Where the individual is a non-resident, worked in Singapore for 60 days or less during the year, and none of the IRAS exclusions applies, the short-term employment income can be exempt from Singapore income tax. This exemption does not apply universally to directors, public entertainers or professionals.

Other Non Resident Formula

Non-resident directors' fees, consultancy fees and other income are generally taxed at 24%, subject to the specific income type and applicable IRAS rules.

Output

• Estimated taxable chargeable income.
• Estimated tax before any applicable tax rebate or credit.
• For non-resident employment income, the 15% versus resident-rate comparison.
• Whether the S$80,000 relief cap limits the relief amount.
• A warning where the short-term 60-day exemption may apply or may be unavailable.

Limitations

• This calculator does not determine legal tax residency from a single input; apply the complete IRAS residency rules.
• This calculator does not automatically calculate every allowable deduction, donation, relief, rebate, tax treaty position, foreign tax credit or specialised tax concession.
• YA 2026 rates apply to income earned in 2025.
• Tax residents may have income categories and reliefs with separate qualifying rules.
• Non-resident employment, director remuneration, consultancy income and professional income can have different treatment.

Rules

Day Counting

For foreign employees, days of employment in Singapore include weekends and public holidays. Temporary absences such as overseas vacation leave or absences incidental to employment, such as business trips, can still count toward the relevant employment-period calculation.

Important Correction

Do not describe 183 days as the only route to Singapore tax residency and do not call it a universal calendar-year physical-presence test.

Relief Cap

Relevant Y A2026 Changes

• Course Fees Relief lapsed with effect from YA 2026.
• Foreign Domestic Worker Levy Relief lapsed with effect from YA 2025.
• Specific reliefs have individual qualifying conditions and should not be assumed merely because the taxpayer is resident.

Common Reliefs

• Earned Income Relief, where qualifying conditions are met.
• CPF Relief, where qualifying conditions are met.
• Supplementary Retirement Scheme (SRS) Relief, where qualifying conditions are met.
• Parent Relief or Parent Relief (Disability), where qualifying conditions are met.
• Qualifying Child Relief or Child Relief (Disability), where qualifying conditions are met.
• Spouse Relief or Spouse Relief (Disability), where qualifying conditions are met.

Rebate Warning

Do not automatically apply the 60% personal income tax rebate associated with YA 2025 to YA 2026. IRAS's current rebate page lists the one-off rebates for YA 2024 and YA 2025; it does not establish a YA 2026 rebate in the source material used for this calculator.

Employment Income

Taxed at the higher of 15% or the resident progressive rates, without personal reliefs.

Short Term Employment

Employment income for a non-resident who works in Singapore for 60 days or less in a year can be exempt, subject to exclusions for board directors, public entertainers, professionals and other conditions.

Director Fees

Director's fees and other payments in the capacity of a non-resident board director are generally subject to 24% withholding tax/tax treatment under the applicable IRAS rules.

Consultant Fees

Consultancy fees and other specified non-resident income are generally taxed at 24%.

Relief Restriction

Non-residents are not entitled to personal reliefs, although deductions for qualifying expenses and donations may be available.

Business Travel Warning

A person based outside Singapore who travels into Singapore for business can be subject to specific rules for income attributable to Singapore duties. Do not apply the 60-day employment exemption mechanically to every business traveller.

Ya2026

Filing Obligation

Not every person with income automatically has the same filing obligation. IRAS may send a filing notification, and taxpayers can use the filing checker to determine whether a return is required.

Auto Inclusion

Where an employer participates in the Auto-Inclusion Scheme, employment income may already be transmitted to IRAS and pre-filled in the tax return.

Form Types

• Form B1 for individuals with employment income.
• Form B for self-employed individuals.
• Form P for partnerships.
• Form M for non-resident individuals.

Useful Records

• Form IR8A or employment remuneration information, where applicable.
• IRAS Notices of Assessment and tax bills.
• SRS contribution records where SRS relief is claimed.
• CPF contribution records where CPF relief is relevant.
• Documents supporting qualifying family or other relief claims.
• Records needed to establish employment or physical-presence periods where tax residency is uncertain.

Passport Warning

Passport entry and exit stamps can be useful evidence but should not be treated as the only possible record of tax-residency days.

Document Requirement

IRAS may require supporting records. Keep relevant documents even where income is pre-filled through the Auto-Inclusion Scheme.

Payment

A tax bill is issued after assessment. The calculation generated by this page is an estimate and is not the tax bill.

Late Filing

The majority of individual taxpayers e-file by 18 April each year. Late or non-filing can result in composition amounts or recovery action.

Tax Clearance

When a foreign employee ceases employment in Singapore or plans to leave permanently, employer tax-clearance procedures may apply. Tax-residency status can also be reviewed at tax clearance.

Primary Intent

Transactional and informational search for an accurate Singapore expat personal income tax calculator for YA 2026, including tax residency, resident rates, non-resident rates, the 60-day exemption and personal relief cap.

Primary Entities

• Inland Revenue Authority of Singapore
• Singapore personal income tax
• YA 2026
• tax resident
• non-resident
• Singapore tax residency
• IRAS myTax Portal
• personal tax relief

Keyword Strategy

Use natural terms such as Singapore expat tax calculator 2026, IRAS tax calculator, Singapore non-resident tax rate, 183-day tax residency, 60-day exemption, Singapore tax brackets and YA 2026 tax rates. Avoid claiming that a single day-count determines every taxpayer's residency.

Article Type

Article

Faq Page

Faq Count

6

Date Modified

2026-08

Author

NationRules Global Tax Team

Primary Entity

Singapore YA 2026 individual income tax calculator

Official Sources

• Inland Revenue Authority of Singapore

Calculator

Calculator Type

iras_tax

Calculation Warning

The tool is an estimate and should not be presented as an official IRAS tax assessment or tax bill.

Tax Year Warning

YA 2026 generally covers income earned in calendar year 2025. Display this prominently in the calculator UI.

Residency Warning

Do not build the calculator so that 183 days automatically determines residency in every case. Include the additional IRAS residency routes and direct users to the official residency rules when facts are complex.

Non Resident Warning

The 15% rate comparison is for non-resident employment income. Director's fees, consultant's fees and other income have separate treatment.

Relief Warning

Only qualifying tax residents may claim personal reliefs, and the total personal relief claim is capped at S$80,000 for each YA.

Rebate Warning

Do not automatically apply the YA 2025 60% personal income tax rebate to YA 2026. The current IRAS rebate page identifies the one-off rebates for YA 2024 and YA 2025.

Source Hierarchy

Use current IRAS residency, rate, relief, filing and non-resident-director pages as the primary authority. Revalidate all rates, thresholds, deadlines, reliefs and concessions before a future YA is published.