Singapore Personal Income Tax
Detailed personal income tax rates and rules for Singapore in 2026.
Singapore imposes a progressive personal income tax on resident individuals, with rates ranging from 0% on the first SGD 20,000 of chargeable income up to a maximum of 24% on income exceeding SGD 1,000,000. Non-resident individuals are generally taxed at a flat rate of 22% (or 24% for income exceeding SGD 500,000), or at the resident rates, whichever yields a higher tax amount. Only income sourced in or remitted to Singapore is taxable under the territorial system.
| Income Range (SGD) | Tax Rate |
|---|---|
| S$0 – S$20K | 0% |
| S$20K – S$30K | 2% |
| S$30K – S$40K | 3.5% |
| S$40K – S$80K | 7% |
| S$80K – S$120K | 11.5% |
| S$120K – S$160K | 15% |
| S$160K – S$200K | 18% |
| S$200K – S$240K | 19% |
| S$240K – S$280K | 19.5% |
| S$280K – S$320K | 20% |
| S$320K – S$500K | 22% |
| S$500K – S$1.0M | 23% |
| S$1.0M+ | 24% |
Filing Deadline
April 15 (paper filing) or April 18 (e-filing) of the following year
Residency Rule
An individual is considered a tax resident if they reside in Singapore, are physically present, or are employed in Singapore for 183 days or more in the preceding calendar year. Singapore permanent residents are also treated as tax residents.
Additional Notes
Singapore provides various personal reliefs and deductions, including earned income relief, spouse relief, child relief, CPF contributions, and course fee relief. Tax residents may also benefit from the Not Ordinarily Resident (NOR) scheme if they meet specific qualifying conditions.
How Singapore Income Tax compares
Singapore’s top personal income tax rate of 24% is the 135th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
