Singapore Income Tax Rates for Residents and Nonresidents: YA 2026 Guide
A practical guide to Singapore personal income tax rates, resident and foreign taxpayer rules, withholding tax, deductions, rebates and earlier assessment-year rates.
Singapore resident personal income tax rates for YA 2026
Under the Income Tax Act 1947, resident individuals are generally taxed at progressive marginal rates. Each percentage applies only to the portion of chargeable income within that band, not to the entire income. The highest marginal rate is 24%. See IRAS individual income tax rates.
| Chargeable income band (SGD) | Marginal rate | Tax on band (SGD) |
|---|---|---|
| First $20,000 | 0% | $0 |
| Next $10,000 | 2% | $200 |
| Next $10,000 | 3.5% | $350 |
| Next $40,000 | 7% | $2,800 |
| Next $40,000 | 11.5% | $4,600 |
| Next $40,000 | 15% | $6,000 |
| Next $40,000 | 18% | $7,200 |
| Next $40,000 | 19% | $7,600 |
| Next $40,000 | 19.5% | $7,800 |
| Next $40,000 | 20% | $8,000 |
| Next $180,000 | 22% | $39,600 |
| Next $500,000 | 23% | $115,000 |
| Above $1,000,000 | 24% | 24% of excess |
Tax on the first SGD 1,000,000 is SGD 199,150; income above SGD 1,000,000 is taxed at 24%. This table is the national individual income tax schedule, before applicable reliefs, rebates and credits.
Who is a Singapore tax resident?
Tax residency depends on statutory and administrative rules, not simply citizenship or immigration status. Singapore citizens and permanent residents ordinarily residing in Singapore are generally treated as residents. Foreigners may qualify, for example, by staying or working in Singapore for at least 183 days in a calendar year, or under specified two-year or three-year concessions. Special exclusions apply to certain directors, public entertainers and professionals. Review IRAS tax residency criteria for the precise tests.
Residents generally use the progressive tax scale and may claim eligible personal reliefs. Nonresidents generally cannot claim personal reliefs and are taxed according to the income category.
Income tax rates for nonresident individuals
Under Singapore's current rules, nonresident employment income is generally subject to 15% of taxable employment income or the resident progressive tax computation, whichever gives the higher tax. Director remuneration and many other income categories are generally taxed at 24%, subject to specific withholding provisions and treaty relief. See IRAS nonresident guidance.
| Income category | Current general treatment |
|---|---|
| Employment income | 15% flat or resident progressive calculation, whichever is higher |
| Nonresident directors' remuneration | 24% withholding tax |
| Nonresident professional fees (consultants, trainers and coaches) | 15% of gross income or 24% of net income, subject to applicable conditions |
| Nonresident public entertainers | Generally 15% withholding tax on taxable income |
| Other income including certain rental income | Generally 24%, subject to income-specific provisions |
| Interest connected with loans or indebtedness | Potential reduced final withholding rate of 15%, subject to conditions; otherwise the applicable rate |
| Royalties | Potential reduced final withholding rate of 10%, subject to conditions; otherwise the applicable rate |
| Supplementary Retirement Scheme withdrawals by nonresident members | Generally 24%, subject to applicable exemptions and rules |
Short-term employment of 60 days or less in a calendar year may be exempt, but exceptions apply to directors, public entertainers and professionals. Applicable tax treaties can change the outcome. The payer may be required to withhold and remit tax. Refer to IRAS withholding tax rates, nonresident professionals and public entertainers.
Personal reliefs, deductions and rebates
Eligible tax residents may claim statutory reliefs, such as earned income relief, qualifying spouse or child relief, CPF-related relief and other reliefs where conditions are met. The overall personal income tax relief cap is SGD 80,000 per assessment year. See IRAS tax relief guidance.
Rebates are assessment-year specific: IRAS lists a personal income tax rebate of 60% of tax payable capped at SGD 200 for YA 2025 and 50% capped at SGD 200 for YA 2024. These are not standing rebates for YA 2026. See IRAS personal income tax rebate page.
For a worked calculation using the current assessment year, use the official IRAS tax calculators.
Historical Singapore individual income tax rates
The following archived tables preserve the older rates and tax amounts published on this page. They are historical only and should not be used for YA 2026 filings.
YA 2017 to YA 2023: original historical resident rate table
| Chargeable Income | Income Tax Rate | Income Tax Amount |
|---|---|---|
| upto $ 20,000 | Nil | Nil |
| $ 20,000 - $ 30,000 | 2% | 200 |
| $ 30,000 - $ 40,000 | 3.5% | 550 |
| $ 40,000 - $ 80,000 | 7% | 3,350 |
| $ 80,000 - $ 1,20,000 | 11.5% | 7,950 |
| $ 1,20,000 - $ 1,60,000 | 15% | 13,950 |
| $ 1,60,000 - $ 2,00,000 | 18% | 21,150 |
| $ 2,00,000 - $ 2,40,000 | 19% | 28,750 |
| $ 2,40,000 - $ 2,80,000 | 19.5% | 36,550 |
| $ 2,80,000 - $ 3,20,000 | 20% | 44,550 |
| Above $ 3,20,000 | 22% | 44,550 + 22% of amount exceeding $3,20,000 |
Historical note: the original article referred to a personal tax rebate of up to 20%, capped at SGD 500. That statement describes a past assessment-year measure, not a continuing annual entitlement.
YA 2013 to YA 2016: original historical resident rate table
| Chargeable Income | Income Tax Rate | Income Tax Amount |
|---|---|---|
| upto $ 20,000 | Nil | Nil |
| $ 20,000 - $ 30,000 | 2% | 200 |
| $ 30,000 - $ 40,000 | 3.5% | 550 |
| $ 40,000 - $ 80,000 | 7% | 3,350 |
| $ 80,000 - $ 1,20,000 | 11.5% | 7,950 |
| $ 1,20,000 - $ 1,60,000 | 15% | 13,950 |
| $ 1,60,000 - $ 2,00,000 | 17% | 20,750 |
| $ 2,00,000 - $ 3,20,000 | 18% | 42,350 |
| Above $ 3,20,000 | 20% | 42,350 + 20% of amount exceeding $3,20,000 |
The original article also recorded a YA 2015 rebate of 50% of tax payable (maximum SGD 1,000), and a YA 2013 rebate capped at SGD 1,500: 30% for taxpayers below 60 on 31 December 2012 and 50% for those aged 60 or above. These measures were specific to those years.
Historical nonresident rates stated in the original article included 22% for directors and certain other income from YA 2017, 15% of gross or 22% of net professional fees, and a former 10% concession for public entertainers. The general nonresident rate increased to 24% from YA 2024, and the 10% entertainer concession expired after 31 March 2022.
Applicable law and official references
The primary legislation is Singapore's Income Tax Act 1947, as amended. The Act governs chargeability, income categories, deductions, residence and withholding obligations. IRAS publishes current administrative guidance, annual rate schedules and filing instructions. For authoritative application to an individual case, consult the Act and the relevant IRAS materials rather than relying on a historical table.
Key definitions: Chargeable income is assessable income after permitted deductions and reliefs; a marginal rate applies to the next portion of income in a bracket; withholding tax is tax deducted and paid to IRAS by a payer on specified payments; and YA means the year in which the preceding year's income is assessed.