Singapore IRAS Income Tax & Reliefs Calculator Tool 2026

Calculate your Singapore personal income tax and reliefs for YA 2026 with our IRAS tax calculator. Computes all 13 progressive brackets (0%-24%), Earned Income Relief, CPF Relief, SRS deductions, WMCR, and net tax payable automatically.

Statutory Overview & Legal Tax Framework

Accurately computing your individual Singapore income tax liability for YA 2026 requires a precise, step-by-step approach: starting from gross employment income (salary + bonus + allowances), subtracting allowable employment expenses where applicable, then deducting all eligible personal reliefs subject to the S$80,000 statutory cap to arrive at chargeable income, and finally applying the 13-bracket progressive tax schedule. Our 2026 Singapore IRAS Income Tax Calculator automates this entire process - it computes Earned Income Relief based on your age tier (S$1,000 for under 55; S$6,000 for 55-59; S$8,000 for 60 and above), applies mandatory CPF Employee Contributions Relief (capped at the S$6,800/month Ordinary Wage ceiling), incorporates voluntary SRS top-up deductions (up to S$15,300 for Citizens/PRs or S$35,700 for foreigners), includes Working Mother's Child Relief (WMCR fixed amounts: S$8,000 for 1st child; S$10,000 for 2nd child; S$12,000 for 3rd+ child), enforces the S$80,000 aggregate relief cap automatically, and produces a step-by-step bracket-level tax breakdown showing both the gross tax and net tax payable after any CPF MediSave contributions claimed. The calculator also displays the effective and marginal tax rates for your income level to assist with financial planning and SRS contribution optimization.

Key Tax Criteria & Statutory Rules

Chargeable Income Formula: Gross Income minus All Eligible ReliefsChargeable Income Formula

Chargeable Income = Total Annual Gross Income (salary + bonus + commission + taxable allowances + trade/self-employment income) MINUS Total Allowable Personal Reliefs (subject to S$80,000 cap). This is the base on which progressive bracket tax is computed.

Age-Tiered Earned Income Relief (EIR) - Automatic IRAS GrantEIR Tiers

Earned Income Relief (EIR) is automatically granted by IRAS to all individuals earning taxable income: S$1,000 for those aged below 55; S$6,000 for those aged 55-59; and S$8,000 for those aged 60 and above. Handicapped persons receive enhanced EIR of S$4,000, S$10,000, or S$12,000 for the same age tiers respectively.

CPF Mandatory Employee Contributions Relief (Ordinary Wage Cap)CPF Relief

Full tax deduction is allowed for mandatory employee CPF contributions computed on the Ordinary Wage (OW) ceiling of S$6,800/month (as updated from 1 January 2025) and the Additional Wage ceiling. CPF contributions are automatically pre-filled from employer AIS data on myTax Portal.

Working Mother's Child Relief (WMCR) Fixed Amount SystemWMCR Relief

WMCR was converted from a percentage-based to a fixed-amount relief system from YA 2025: S$8,000 for the 1st child, S$10,000 for the 2nd child, and S$12,000 for the 3rd and subsequent children. Claimant must be a working married/divorced Singapore Citizen mother.

Qualification Rules & Tax Compliance

All progressive resident tax rates and personal reliefs apply exclusively to individuals classified as Singapore tax residents for the relevant Year of Assessment (i.e., physically present or employed in Singapore for at least 183 days in the preceding calendar year).

The S$80,000 aggregate relief cap applies to the combined total of all personal reliefs claimed. Our calculator automatically enforces this cap and shows which reliefs are partially or fully excluded when the limit is reached.

CPF contributions under the Auto-Inclusion Scheme (AIS) are directly submitted by participating employers to IRAS and auto-filled in the myTax Portal return; employees need not manually calculate or submit CPF relief amounts.

Foreign-sourced income, Singapore single-tier dividends, and capital gains on investments are excluded from chargeable income and should not be entered in the gross income calculation.

IRAS Filing & Verification Checklist

IRAS YA 2026 Individual Tax Rate Schedule & Earned Income Relief table (available at iras.gov.sg/taxes/individual-income-tax)

Form IR8A / monthly payslips / annual employment letter confirming total gross salary, bonuses, and taxable allowances for the calendar year 2025

CPF Annual Statement of Account (available via CPF online portal) confirming actual employee CPF contributions for January-December 2025

SRS bank statement or SRS contribution confirmation letter (from DBS, OCBC, or UOB) for voluntary top-up amounts in calendar year 2025

Step-by-Step IRAS Filing & Payment Workflow

Enter Annual Gross Employment & Trade Income

Input total annual gross employment income including monthly salary, annual variable bonus, performance incentives, taxable cash allowances (transport, meal, phone), and any trade or self-employment profit for calendar year 2025.

Select Your Age Tier for Earned Income Relief (EIR)

Select your age bracket (below 55 / 55-59 / 60 and above). The calculator automatically applies the correct Earned Income Relief amount (S$1,000 / S$6,000 / S$8,000 respectively). Enhanced EIR amounts apply to persons with disabilities.

Enter CPF Employee Contributions & SRS Top-Ups

Input your annual employee CPF contributions (Ordinary Account + Special Account + MediSave) subject to the S$6,800/month OW ceiling. Then add any voluntary SRS contributions made between 1 January and 31 December 2025.

Apply Family, Child & Other Personal Reliefs Within S$80,000 Cap

Enter parent relief (up to S$9,000 per dependent), qualifying child relief (S$4,000 per child), WMCR fixed amounts (S$8k/S$10k/S$12k), spouse relief (S$2,000), life insurance premium relief, and other eligible reliefs. The calculator enforces the S$80,000 cap.

View Chargeable Income, Bracket Breakdown & Net Tax Payable

The calculator displays your chargeable income after all reliefs, applies the 13-bracket progressive rate schedule, and shows your tax computation bracket-by-bracket along with your effective tax rate, marginal tax rate, and final net tax payable for YA 2026.

Frequently Asked Questions (FAQ)

Chargeable Income = Total Gross Income (salary + bonuses + trade income + taxable allowances) MINUS total eligible personal reliefs (CPF, SRS, EIR, WMCR, parent relief, etc.), subject to the S$80,000 maximum aggregate relief cap. The resulting chargeable income is then taxed progressively across all applicable brackets from 0% to 24%.

Earned Income Relief (EIR) is automatically granted by IRAS to all individuals earning taxable employment, self-employment, or trade income. For YA 2026: S$1,000 for those below 55 years old; S$6,000 for those aged 55-59; and S$8,000 for those aged 60 and above. Handicapped persons with disabilities receive enhanced EIR of S$4,000 (below 55), S$10,000 (55-59), or S$12,000 (60+).

Yes. All employment bonuses - including annual variable bonuses, performance incentives, 13th-month pay (AWS), retention bonuses, and signing-on bonuses - are taxable employment income in Singapore and must be included in your gross income declaration for the Year of Assessment in which they are received.

No. CPF contributions are mandatory only for Singapore Citizens and Permanent Residents. Foreign Employment Pass (EP) holders do not contribute to CPF and therefore cannot claim CPF Employee Contributions Relief. However, EP holders can open an SRS account with DBS, OCBC, or UOB and contribute up to S$35,700/year to receive a dollar-for-dollar income tax deduction.

IRAS allows all individual tax residents to pay their annual income tax bill in 12 interest-free monthly GIRO auto-deductions from a Singapore bank account. You can enroll in GIRO via your internet banking portal or through the IRAS myTax Portal. Once enrolled, your NOA tax amount is automatically split into 12 equal monthly installments with zero interest charges, eliminating the need to pay a lump sum within 30 days.

IRAS automatically caps total relief at S$80,000 per Year of Assessment. Any relief amount that would cause the total to exceed S$80,000 is discarded. IRAS applies reliefs in a fixed priority order (typically employment-related reliefs first, then family reliefs), so it's advisable to plan your relief mix each year to maximize tax savings without exceeding the cap.