APEX GATEWAY · SINGAPORE PERSONAL TAX
Individual Income Tax in Singapore
A clear route through tax residency, income reporting and reliefs—so your personal tax position starts with the right information.
Individual Income Tax in Singapore
YA 2026 filing guidance · income earned 1 January–31 December 2025. Announced YA 2027 changes are identified separately below; year-specific rebates and deadlines are not carried forward automatically.
Start with the source
Income arising in or derived from Singapore is generally taxable. Employment, business and rental income have separate tax treatments.
Understand the assessment year
The Year of Assessment (YA) generally relates to income earned in the previous calendar year. YA 2026, for example, concerns income earned in 2025.
Income Tax rates
From YA 2024 onwards. The marginal rate applies only to income in each band; it is not a flat rate on the whole salary.
| Annual chargeable income (S$) | Marginal tax rate |
|---|---|
| S$0–20,000 | 0% |
| S$20,001–30,000 | 2% |
| S$30,001–40,000 | 3.5% |
| S$40,001–80,000 | 7% |
| S$80,001–120,000 | 11.5% |
| S$120,001–160,000 | 15% |
| S$160,001–200,000 | 18% |
| S$200,001–240,000 | 19% |
| S$240,001–280,000 | 19.5% |
| S$280,001–320,000 | 20% |
| S$320,001–500,000 | 22% |
| S$500,001–1,000,000 | 23% |
| S$> 1,000,000 | 24% |
| Type of Income | Tax Rate |
|---|---|
| Employment income | 15% or resident progressive rates, whichever yields higher tax |
| Director’s fees and other income | Generally 24%; specific withholding rules may apply |
| Professional services in Singapore | 15% of gross income or 24% of net income |
| Public entertainers | 15% concessionary rate, subject to applicable rules |
| Interest or loan-related payments | 15% reduced final withholding rate if conditions are met; otherwise 24% |
| Royalties or payments for use of movable property | 10% reduced final withholding rate if conditions are met; otherwise 24% |
| SRS withdrawals by non-Singapore SRS account holders | 24% withholding; final liability depends on the withdrawal and residency |
Exemptions, treaty relief and withholding conditions may change the treatment of a particular payment.
Tax residency: Resident vs. non-resident individuals
Resident individuals
This generally includes Singapore citizens or permanent residents normally residing here. Foreign individuals may qualify through at least 183 days of stay or work in the preceding year and other applicable rules.
Non-resident individuals
Individuals who do not qualify as residents are assessed under non-resident rules. Employment income, director’s fees and professional income can have different rates.
Stays across calendar years
Continuous residence over three years, or qualifying employment spanning two calendar years with at least 183 days of total stay, may qualify for concessions. The two-year rule excludes directors, public entertainers and professionals.
Work passes and tax status
A foreigner with a work pass valid for at least one year is generally initially treated as resident. IRAS reviews the actual position at tax clearance. Holding an EP does not replace the residency assessment.
Filing personal income tax returns
Tax year
YA 2026 assesses calendar-year 2025 income.
Tax return due date
General YA 2026 deadline: 18 April 2026. Filing normally ran from 1 March. If filing is outstanding, follow the current IRAS notice.
Is joint filing possible?
No combined spousal return. Each spouse files and is assessed individually. Eligible shared reliefs or PTR allocation do not create joint filing.
Are extensions possible?
Yes, subject to IRAS approval. Use the applicable myTax Portal extension service and check the granted date. Filing extensions do not automatically extend tax payment.
01 · Check your filing requirement
Check your IRAS notification and filing status. A filing notice requires a return even if income is low or nil. Residents with annual income above S$22,000 or self-employment net profit above S$6,000, among other cases, should check their obligations.
02 · Verify income and claims
Prepare IR8A, rental and business records and deduction details. Verify AIS pre-filled employment income; enter non-AIS income yourself. No-Filing Service users must still check that their information is complete and correct.
03 · File and review your bill
Use myTax Portal with Singpass or SFA. The general YA 2026 filing deadline was 18 April. Review your assessment and payment due date, and use the applicable IRAS amendment procedure for errors.
Extension procedures & YA 2026 tax-agent arrangementApproval required
Eligibility & treatment
Use IRAS’s applicable extension service. The YA 2026 bulk-agent request window ended on 18 April 2026; qualifying approved cases had a 30 June 2026 deadline. That window is closed and is not a general extension for every taxpayer.
Information to prepare
Keep the filing notification and extension approval; check the actual deadline shown in myTax Portal.
Read the IRAS conditions ↗Taxes on employer benefits
Cash and non-cash benefits
Housing, cars, allowances and tax paid by an employer may form part of taxable employment income. Apply the rules and valuation method for the particular benefit.
Exemptions and concessions
Qualifying staff training, group activities and certain medical benefits may receive exemptions or administrative concessions. Employer benefits are not automatically tax-free.
Tax-exempt income
Capital gains
Gains from personal investments in shares or property are generally not subject to capital gains tax. Gains from activities constituting a trade or business may be taxable.
Qualifying investment income
Dividends under Singapore’s one-tier corporate tax system and qualifying personal deposit interest generally receive exempt treatment. Check exceptions for REIT distributions and other investment receipts.
Overseas income
Foreign income received by individuals in Singapore is generally not taxable, with exceptions such as partnership receipts and work related to Singapore employment.
Compensation and other receipts
Retirement, termination, insurance and compensation payments depend on their nature. A payment’s label alone does not determine exemption.
Tax reliefs, rebates, and deductions
YA 2026: relief conditions generally relate to 2025. Residents only; total personal relief cap S$80,000. Deductions and tax rebates operate separately.
Tax reliefs
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Earned Income ReliefUp to S$1,000 / S$6,000 / S$8,000
Eligibility & treatment
Based on age at 31 December 2025: under 55, 55–59, and 60 or above. Capped at qualifying earned income. Disability amounts are up to S$4,000 / S$10,000 / S$12,000.
Information to prepare
Age and employment or trade income; disability evidence where relevant.
Read the IRAS conditions ↗CPF Relief for EmployeesQualifying employee contributions
Eligibility & treatment
Relief applies to eligible employee CPF contributions within statutory limits; employer contributions are not an additional personal claim.
Information to prepare
CPF contribution history and employment earnings; verify pre-filled records.
Read the IRAS conditions ↗CPF Relief for Self-Employed IndividualsSubject to statutory contribution limits
Eligibility & treatment
Compulsory MediSave and qualifying voluntary CPF contributions are subject to the relevant rules and limits. An employee who is also self-employed must consider both sets of contributions.
Information to prepare
Net trade income, CPF and MediSave statements and contribution dates.
Read the IRAS conditions ↗CPF Relief for Platform WorkersQualifying contributions
Eligibility & treatment
Eligibility and relief depend on the applicable platform-worker CPF arrangement and actual qualifying contributions.
Information to prepare
Platform income statements and CPF records.
Read the IRAS conditions ↗CPF Cash Top-up ReliefUp to S$8,000 self + S$8,000 family
Eligibility & treatment
Eligible cash top-ups made in 2025 are subject to account limits and family-member conditions. MRSS-matched top-ups are excluded from YA 2026.
Information to prepare
Top-up dates, CPF records and recipient relationship, income and matching-grant details.
Read the IRAS conditions ↗MediSave ContributionsApplicable limits
Eligibility & treatment
Distinguish compulsory contributions from voluntary cash top-ups, which may be handled under CPF Cash Top-up Relief. Do not claim the same payment twice.
Information to prepare
MediSave statements, income and contribution type.
Read the IRAS conditions ↗Supplementary Retirement Scheme (SRS)S$15,300 citizens/PRs; S$35,700 foreigners
Eligibility & treatment
Qualifying cash contributions for YA 2026 had to be made by 31 December 2025. Residency and status changes can affect the contribution limit. Relief remains within the S$80,000 total cap.
Information to prepare
SRS operator statement and citizenship/PR status changes.
Read the IRAS conditions ↗Spouse / Spouse Relief (Disability)S$2,000 / S$5,500
Eligibility & treatment
Ordinary spouse relief includes support and a dependant-income test, generally not above S$8,000 in 2025. Disability relief has different conditions. Legally separated maintenance cases have additional limits.
Information to prepare
Marriage, support and spouse income information; disability or maintenance documents if relevant.
Read the IRAS conditions ↗Qualifying Child / Child Relief (Disability)S$4,000 / S$7,500 per child
Eligibility & treatment
Check support, age or full-time education and the ordinary child-income threshold of S$8,000 in 2025. Parents may agree a qualifying allocation; disability relief follows separate rules.
Information to prepare
Birth/adoption records, education and income details, and agreed allocation.
Read the IRAS conditions ↗Working Mother’s Child Relief (WMCR)Birth/adoption date determines the amount
Eligibility & treatment
For qualifying children born/adopted from 1 January 2024: S$8,000 first, S$10,000 second, S$12,000 third and later. Earlier children: 15%, 20%, 25% of earned income. Combined WMCR is capped at earned income; QCR/child disability relief plus WMCR is capped at S$50,000 per child.
Information to prepare
Mother’s earned income, child citizenship, dates, child order and income.
Read the IRAS conditions ↗Parent / Parent Relief (Disability)S$5,500–S$14,000 per dependant
Eligibility & treatment
Ordinary amounts: S$9,000 living together or S$5,500 apart; disability amounts: S$14,000 or S$10,000. Check support, residence and ordinary age/income tests. Eligible claimants may share; no more than two dependants.
Information to prepare
Relationship, support, residence, income, disability evidence and sharing agreement.
Read the IRAS conditions ↗Grandparent Caregiver ReliefS$3,000
Eligibility & treatment
For qualifying working mothers using an eligible caregiver for their Singapore-citizen child aged 12 or below, or a child with disability. Check caregiver residence, relevant income not above S$8,000 and no duplicate caregiver claim.
Information to prepare
Child, caregiver, care arrangement and relevant earned-income details.
Read the IRAS conditions ↗Sibling Relief (Disability)S$5,500
Eligibility & treatment
For support of a qualifying sibling or sibling-in-law with disability living in Singapore; eligible supporters may agree how to share.
Information to prepare
Relationship, disability and support records; shared-claim agreement.
Read the IRAS conditions ↗Life Insurance ReliefSubject to S$5,000 CPF test and policy limits
Eligibility & treatment
Relief is unavailable when the relevant CPF contributions reach S$5,000. Otherwise apply the lower eligible premium/7%-insured-value limit and the remaining CPF difference. YA 2026 also covers qualifying premiums paid by wives on husbands’ policies.
Information to prepare
Policy, insured person, premiums and relevant CPF contributions.
Read the IRAS conditions ↗NSman (Self, Wife and Parent) ReliefEligibility-based amounts
Eligibility & treatment
Self relief varies with NS activity and appointment; eligible wife and parent relief is S$750. IRAS generally uses official records; verify the assessment and current eligibility.
Information to prepare
Service records, citizenship and family relationship details if correction is needed.
Read the IRAS conditions ↗Reliefs no longer availableNot claimable for YA 2026
Eligibility & treatment
Course Fees Relief lapsed from YA 2026. Foreign Domestic Worker Levy Relief lapsed from YA 2025. Historical FAQ examples do not re-establish eligibility.
Information to prepare
Review the assessment year before making a claim.
Read the IRAS conditions ↗Deductions
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Employment expensesActual qualifying expenses
Eligibility & treatment
Costs must be incurred for official duties, not reimbursed, and not private or capital expenses. Home-working utility and Wi-Fi claims have specific rules.
Information to prepare
Invoices, receipts, employer requirements and reimbursement records; keep records five years.
Read the IRAS conditions ↗Business expenses & capital allowancesSeparate revenue and capital costs
Eligibility & treatment
Self-employed income is assessed after allowable business expenses. Expenses must satisfy the income-production rules. Capital assets may use capital allowances instead of an immediate expense deduction.
Information to prepare
Revenue records, expense invoices, business-use allocation and asset schedules.
Read the IRAS conditions ↗Rental expensesActual costs or eligible 15% deemed expenses
Eligibility & treatment
Eligible residential rental income may use deemed expenses of 15% of gross rent, plus qualifying mortgage interest, or actual allowable expenses. Do not claim actual non-interest costs again under the deemed method.
Information to prepare
Tenancy, rent statements, mortgage interest and expense receipts.
Read the IRAS conditions ↗Approved donationsGenerally 2.5 × qualifying donation
Eligibility & treatment
Qualifying local-cause donations to approved IPCs or the Singapore Government may receive 250% deduction. Not every charity donation qualifies. Verify the scheme, recipient and contribution year.
Information to prepare
Tax-deductible receipt, recipient status and correct donor identity; check pre-filled records.
Read the IRAS conditions ↗Tax rebates
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Parenthood Tax Rebate (PTR)S$5,000 / S$10,000 / S$20,000
Eligibility & treatment
For eligible first, second, and third/subsequent children under the relevant child and parent conditions. Parents may agree allocation. Unused PTR can carry forward to offset future income tax; it is not a cash payout.
Information to prepare
Child citizenship and birth/adoption details, parent eligibility, allocation and unused PTR balance.
Read the IRAS conditions ↗YA 2026: do not apply the one-off YA 2024/2025 personal rebate rates to this year. The current IRAS personal-rebate page lists those earlier YAs, rather than a YA 2026 one-off rebate.
YA 2027: announced changes & preparation2026 income year
Eligibility & treatment
YA 2027 relates to 2026 income. CPF top-ups attracting MMSS grants are excluded from cash top-up relief from YA 2027. AIS employers must transmit YA 2027 employment income by 1 March 2027. Use IRAS’s YA 2027 personal-filing announcement for that season’s final arrangements.
Information to prepare
2026 income, contribution and benefit records; distinguish announced rules from assumptions about future rebates.
Read the IRAS conditions ↗Tax treatment of income earned overseas
General treatment
Overseas income brought into Singapore or credited to a Singapore account is generally not taxable for individuals. Non-taxable foreign income need not be declared.
Taxable exceptions
Check income through Singapore partnerships, work or trade incidental to Singapore activities, work performed here for a foreign employer, and overseas employment on behalf of the Singapore Government.
Reporting overseas income
Report taxable overseas income under the relevant employment, trade or other-income category. Where the same income is taxed overseas, check eligibility for double-taxation relief or foreign tax credits.
09FAQ: Individual Income Tax in Singapore
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FAQ: Individual Income Tax in Singapore
Is Singapore personal income tax calculated on gross salary?
Resident tax bands apply to chargeable income after applicable deductions, donations and personal reliefs.
Does holding an EP automatically establish tax residency?
Actual stay, employment and applicable residency rules matter. IRAS may review residency during tax clearance.
Must I file if my employer has reported my income?
AIS and No-Filing Service are different. Check your IRAS filing status and verify all income and claims.
What if I receive a filing notice but have no income?
File as required and declare your actual income, including nil income where appropriate.
Is there a limit on personal tax reliefs?
Total personal reliefs are generally capped at S$80,000, and each relief has qualifying conditions.
Is the personal income tax rebate available every year?
One-off rebates apply to specified assessment years. Do not carry a previous year’s percentage into another YA.
Must all overseas income remitted to Singapore be declared?
Generally non-taxable foreign income need not be declared. Report foreign income that falls within a taxable exception.
Are employer-provided housing and employer-paid tax taxable?
These benefits may be taxable employment income. Check benefit-specific valuation rules and exemptions.
Can I deduct all employment-related expenses?
Expenses must satisfy the relevant rules and be supported by records. Personal or reimbursed expenses generally cannot be claimed again.
What was the general YA 2026 personal filing deadline?
The general deadline was 18 April 2026, subject to specific IRAS arrangements or an approved extension.
IRAS official FAQ directory212 questions
Browse the English question titles by topic and open IRAS for the complete answer. FAQ documents are listed separately below.