Singapore’s big deduction is CPF — 20% employee for citizens aged 55 and below, on the new S$8,000/month ordinary-wage ceiling (raised from S$7,400 on 1 January 2026). Rates step down with age, PRs pay graduated rates in Years 1–2, and foreigners pay zero CPF. Income tax then runs 0%–24% with CPF relief plus earned-income relief — and there is no tax rebate for YA 2026 (the 60% SG60 rebate was a YA 2025 one-off).
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in S$ (ordinary wages; bonuses aren’t modelled).
Step 2 — Select your status: citizen, PR Year 1/2, or foreigner (no CPF, no reliefs).
Step 3 — Select your age band. CPF steps down after 55 — the band changes the result a lot.
Step 4 — The calculator derives your CPF relief automatically from the CPF you actually pay.
CPF applies to Singapore Citizens and Permanent Residents only — 2026 employee rates (full rates above S$750/month wages):
| Age band | Citizen | PR Year 1 | PR Year 2 | Foreigner |
|---|---|---|---|---|
| 55 and below | 20% | 5% | 15% | 0% |
| Above 55 to 60 | 18% | 5% | 12.5% | 0% |
| Above 60 to 65 | 12.5% | 5% | 12.5% | 0% |
| Above 65 to 70 | 7.5% | 5% | 7.5% | 0% |
| Above 70 | 5% | 5% | 5% | 0% |
Ceilings: ordinary wage S$8,000/month (from 1 Jan 2026), additional-wage ceiling S$102,000 minus ordinary wages for the year, CPF annual limit S$37,740. PRs reach full citizen rates from Year 3.
Income tax (YA 2026 = income earned in calendar 2025; rates unchanged): 0% to S$20,000, then 2/3.5/7/11.5/15/18/19/19.5/20/22/23/24%. Reliefs: CPF relief (your actual compulsory employee CPF), earned-income relief (S$1,000 under 55; S$6,000 at 55–59; S$8,000 at 60+), total personal reliefs capped at S$80,000. No rebate for YA 2026. Non-residents: the higher of 15% flat or resident rates with no reliefs (short stays ≤60 days exempt).
Example 1 — citizen, 55 and below, S$6,000/month: CPF 20% × 6,000 = S$1,200. Chargeable = 72,000 − 14,400 − 1,000 = 56,600 → tax = 550 + 7% × 16,600 = S$1,712/year (S$142.67/month). Net = S$4,657.33/month.
Example 2 — PR Year 1, S$6,000/month: CPF 5% = S$300; chargeable 67,400 → tax S$2,468/year (S$205.67/month). Net = S$5,494.33/month — the graduated rates are a real Year-1 bonus.
Example 3 — citizen, S$10,000/month: CPF hits the S$8,000 ceiling → S$1,600. Chargeable 99,800 → tax S$5,627/year. Net = S$7,931.08/month.
1. Using the S$7,400 ceiling. It rose to S$8,000 on 1 January 2026 — the final phase of the Budget-2023 step-up.
2. Expecting a YA 2026 rebate. The 60% (capped S$200) SG60 rebate applied to YA 2025 only.
3. PRs assuming full CPF from day one. Year 1 is 5%/4% and Year 2 is 15%/9% — full 20%/17% only from Year 3.
| Applicable period | Year of Assessment 2026 (income earned in calendar 2025) |
| Based on | IRAS (YA 2026 rates/reliefs); CPF Board contribution tables from 1 Jan 2026 |
| Last verified | 24 October 2026 |
| Assumes | No bonuses/additional wages; full CPF rates above S$750/month wages |
| Doesn’t cover | 2027 senior-worker rate rise; director’s fees (24% flat); short-stay exemptions |
Sources: Figures compiled from: IRAS, CPF Board.
Spotted an error? Report it — corrections backed by an official source get fixed first.
S$8,000/month of ordinary wage, raised from S$7,400 on 1 January 2026. The additional-wage ceiling is S$102,000 minus ordinary wages for the year.
No — Year 1: 5% employee / 4% employer; Year 2: 15% / 9%; full citizen rates from Year 3.
No. The 60% rebate (capped at S$200) was a one-off SG60 package for YA 2025 only.
No — CPF is for citizens and PRs. Foreign work-pass holders get no CPF (and no CPF relief); the employer still pays the Skills Development Levy.
📖 How salary deductions work in Singapore — full guide
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