Singapore IRAS Income Tax & Reliefs Calculator Tool 2026

Calculate your Singapore personal income tax and reliefs with our 2026 IRAS tax calculator. Computes progressive brackets, Earned Income Relief, & net tax.

Statutory Overview & Legal Tax Framework

Determining individual tax liability in Singapore requires computing gross income, subtracting allowable employment expenses, and applying statutory personal reliefs under the Income Tax Act. Our 2026 Singapore IRAS Income Tax Calculator estimates your exact chargeable income, computes progressive tax bracket obligations (0% to 24%), factors in Earned Income Relief (up to S$8,000 for age 60+), CPF Employee Relief, Working Mother's Child Relief (WMCR), and SRS contributions, and applies the S$80,000 maximum relief cap automatically to calculate your net tax payable.

Key Tax Criteria & Statutory Rules

Chargeable Income Formula (Gross Income - Reliefs)Income Formula

Chargeable Income = Total Annual Employment & Trade Income minus Total Personal Reliefs.

Age-Tiered Earned Income Relief (EIR)EIR Tiers

Age below 55 (S$1,000); Age 55-59 (S$6,000); Age 60 and above (S$8,000).

CPF Mandatory Employee Relief DeductionCPF Relief

Full deduction for mandatory employee CPF contributions up to Ordinary Wage ceiling of S$6,800/month.

Working Mother's Child Relief (WMCR) Fixed AmountWMCR Relief

Fixed cash relief of S$8,000 (1st child), S$10,000 (2nd child), and S$12,000 (3rd+ child) for working SC mothers.

Qualification Rules & Tax Compliance

Applies to tax residents residing or working in Singapore for 183 days or more.

Calculations incorporate the S$80,000 statutory cap on aggregate personal reliefs.

Foreign-sourced dividends and capital gains are excluded from chargeable income.

Calculated tax bill can be paid over 12 monthly interest-free GIRO installments.

IRAS Filing & Verification Checklist

IRAS Income Tax Act Schedule of Progressive Rates

IR8A Form / Monthly Payslips for Annual Salary Verification

CPF Annual Statement for Employee Contribution Amounts

SRS Bank Statement for Voluntary Top-Up Verification

Step-by-Step IRAS Filing & Payment Workflow

Enter Annual Gross Salary & Bonuses

Input total annual employment income, performance bonuses, and allowances.

Input Age & Earned Income Relief

System automatically applies Earned Income Relief based on age tier.

Enter CPF & SRS Retirement Deductions

Add employee CPF contributions and voluntary SRS top-ups up to statutory caps.

Apply Family & Child Reliefs under S$80,000 Cap

Include Qualifying Child Relief (QCR) or WMCR while enforcing the S$80,000 cap.

View Progressive Tax Bracket Breakdown & Net Tax

Review step-by-step tax bracket calculation and final net tax payable.

Frequently Asked Questions (FAQ)

Chargeable Income is calculated by taking your total annual gross income (salary, bonus, trade income) and subtracting allowable trade expenses and eligible personal tax reliefs.

Earned Income Relief is an automatic tax relief granted to individuals earning taxable employment or trade income. The amounts are: S$1,000 (age under 55), S$6,000 (age 55-59), and S$8,000 (age 60+).

Yes. All employment bonuses, performance incentives, and taxable allowances are included in your annual gross income and subject to progressive personal income tax.

No. CPF contributions only apply to Singapore Citizens and Permanent Residents. Foreigners cannot claim CPF relief but can contribute to SRS to get tax deductions.

IRAS allows tax residents to pay their annual income tax bill in 12 interest-free monthly installments via GIRO direct debit from their Singapore bank account.

Under IRAS rules, any relief amount exceeding the S$80,000 aggregate cap is automatically discarded, and your total reliefs are capped at S$80,000.