Income tax in Singapore 2026

Resident rates climb slowly from 0% on your first SGD 20,000 to 24% — and that top rate only bites above SGD 1 million of chargeable income.

There is no separate social charge stacked on top for foreigners, so the income tax scale is very close to the whole story.

At a glance

top rate: 24% above SGD 1,000,000
entry band: 0% on the first SGD 20,000
tax year basis: Calendar year, assessed the following year
filing deadline: 15 April paper / 18 April online; pay within 1 month of assessment
residency basis: Singapore-sourced income; foreign income brought in is generally exempt
regime flag: Non-residents: flat 15% on salary or resident rates, whichever is higher

Rates

Resident tax rates (from assessment year 2024, unchanged for 2026)

Chargeable income (SGD)	Rate on this band	Note
0 – 20,000	0%
20,001 – 30,000	2%
30,001 – 40,000	3.5%
40,001 – 80,000	7%
80,001 – 120,000	11.5%
120,001 – 160,000	15%
160,001 – 200,000	18%
200,001 – 240,000	19%
240,001 – 280,000	19.5%
280,001 – 320,000	20%
320,001 – 500,000	22%
500,001 – 1,000,000	23%
Over 1,000,000	24%

Marginal rates apply within each band.

Thresholds & allowances

Relief capSGD 80,000
Total personal reliefs claimable per year
Earned income reliefSGD 1,000 – 8,000
Rises with age
Retirement top-up reliefUp to SGD 16,000
SGD 8,000 for your own account, SGD 8,000 for family members'

Residency

Residency trigger

You're resident for a year after 183 days or more of living or working there in the previous calendar year; stays spanning 2–3 years can qualify under administrative rules even with fewer days in a given year.

Non-resident treatment

Non-resident employees pay a flat 15% on salary or the resident scale, whichever produces more tax; director's fees are taxed at 24%, and employment of 60 days or less in a year is exempt (not for directors or entertainers).

Notes

Singapore assesses on a preceding-year basis: the bill you receive in 2026 covers what you earned in 2025.
There is no payroll withholding for residents — you pay after the assessment arrives, in one go or by monthly instalments.
Foreign income you bring into Singapore is generally exempt for residents (partnership income is the main exception).
Married couples are assessed separately.

FAQ

What is the top income tax rate in Singapore?

24%, and only on chargeable income above SGD 1 million. At SGD 320,000 the marginal rate is still 22%.

How is a non-resident taxed on Singapore salary?

A flat 15% or the resident scale, whichever gives more tax — and 60 days or less of employment in a year is exempt (directors and entertainers excluded).

Does Singapore tax foreign income?

For resident individuals, foreign income brought into Singapore is generally exempt — a 0% outcome; the main exception is income received through a Singapore partnership.

When are Singapore tax returns due?

15 April on paper or 18 April online, covering the previous calendar year; the bill is payable within a month of assessment.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See income tax in other countries

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