Singapore's resident tax brackets are unusually finely graduated — 13 narrow bands running from 0% to 24% — making small income changes shift your effective rate only gradually.
YA2026 Resident Tax Brackets
| Chargeable Income (SGD) | Rate |
|---|---|
| First 20,000 | 0% |
| Next 10,000 (to 30,000) | 2% |
| Next 10,000 (to 40,000) | 3.5% |
| Next 40,000 (to 80,000) | 7% |
| Next 40,000 (to 120,000) | 11.5% |
| Next 40,000 (to 160,000) | 15% |
| Next 40,000 (to 200,000) | 18% |
| Next 40,000 (to 240,000) | 19% |
| Next 40,000 (to 280,000) | 19.5% |
| Next 40,000 (to 320,000) | 20% |
| Next 180,000 (to 500,000) | 22% |
| Next 500,000 (to 1,000,000) | 23% |
| Above 1,000,000 | 24% |
Singapore's system uses 13 narrow bands, which makes it more finely graduated than most countries' tax structures — rates increase in smaller steps rather than large jumps.
Are You a Tax Resident?
Generally, you're a tax resident if you're a citizen, permanent resident, or foreigner who has worked or stayed in Singapore for 183 days or more in a calendar year. Residents use the progressive rates above; non-residents are taxed differently (typically a flat rate on employment income, whichever is higher between a flat rate and the resident-rate calculation).
Common Mistakes
- Assuming non-resident and resident rates are the same. Non-residents face a different (often less favorable) tax treatment on employment income.
- Miscounting the 183-day residency threshold. This is based on actual days present in Singapore during the calendar year, not the length of your employment contract.
Calculate your exact figure now.
🇸🇬 Singapore Tax CalculatorFrequently Asked Questions
What's Singapore's top marginal tax rate?
24%, applying to chargeable income above SGD 1,000,000.
Am I a tax resident in Singapore?
Generally yes if you are a citizen, permanent resident, or have worked/stayed in Singapore for 183 days or more in a calendar year.