Your Income Details
Tax Reliefs & Deductions
Overall cap: S$80,000 per YA (excluding donations)
Personal Reliefs
Below 55 → S$1,000 · 55–59 → S$6,000 · 60+ → S$8,000 · Handicapped → S$4,000/S$10,000/S$12,000
Lesser of earned income or max for age group
Compulsory employee CPF contributions (OW ceiling S$7,400/month in 2025)
Max S$8,000 self + S$8,000 family = S$16,000
Cap: S$35,700. IRAS caps Citizens/PRs at S$15,300 — this calculator has no citizenship field, so it applies the higher ceiling to everyone. Cap your own entry at S$15,300 if you are a Citizen or PR.
Available when CPF contributions < S$5,000; max S$5,000 minus CPF
Max S$5,500 · Ended after YA 2025
Family Reliefs
Spouse income must be ≤ S${{ formatNum(dependantIncomeCap) }}/year
S$4,000 per child (under 16 or full-time education, income ≤ S${{ formatNum(dependantIncomeCap) }})
S$7,500 per handicapped child (in lieu of QCR S$4,000)
From YA 2025 (children born/adopted ≥ 2024): fixed S$8k / S$10k / S$12k per child order
S$8,000 each
15% of mother's earned income
S$10,000 each
20% of mother's earned income
S$12,000 each
25% of mother's earned income each
Living: S$9,000 · Not living: S$5,500 · Disability living: S$14,000 · Disability not living: S$10,000
Capped at 2 dependants (IRAS)
S$5,500 per handicapped sibling
Working mother with SG child ≤ 12, cared for by grandparent
NSman & Other Reliefs
Non-KAH: S$1,500 (no activity) / S$3,000 (performed NS) · KAH: S$3,500 / S$5,000
Flat S$750 if you (the filer) are a parent of an NSman — enter 0 or 1
Allowable expenses against rental income (15% deemed or actual)
Donations (Tax-Deductible)
2.5× tax deduction — NOT subject to S$80,000 relief cap
Tax Summary
Gross Income
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Total Deductions
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Chargeable Income
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Tax Payable
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Tax Rebate ({{ rebateLabel }})
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Net Tax Payable
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Effective Tax Rate
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Monthly Take-Home (approx.)
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Tax Bracket Breakdown
| Chargeable Income | Rate | Bracket Tax | Cumulative Tax |
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Non-Resident Tax Calculation
Non-resident employment income is taxed at a flat 15% or resident rates, whichever results in a higher tax. Any other (non-employment) income is taxed at a flat 24% and added on top.
Employment at Flat 15%
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Employment at Resident Rates
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Other Income at 24%
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Total Tax Payable
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Non-residents are not entitled to personal reliefs, but may still claim tax-deductible donations and allowable expense deductions (per IRAS). The flat 15% applies to gross employment income; other non-employment income (director/consultant fees, rent) is taxed at a flat 24%.
This calculator provides estimates based on IRAS published tax rates and is for reference only.
For official tax filing, visit IRAS Tax Reliefs and IRAS Tax Rates.
Tax relief cap: S$80,000 per YA. Donations (2.5×) are outside the cap.
For official tax filing, visit IRAS Tax Reliefs and IRAS Tax Rates.
Tax relief cap: S$80,000 per YA. Donations (2.5×) are outside the cap.
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