Income Tax Relief Calculator Singapore

Each relief has its own limit, and on top of those the total of all your personal reliefs is capped at S$80,000 for each Year of Assessment. That overall cap has applied since YA2018. Anything you claim above it is disregarded entirely: IRAS does not carry it forward and you cannot transfer it to a spouse. So once your reliefs reach S$80,000, a further dollar of SRS or CPF top-up relief reduces your tax by exactly nothing. The calculator above shows the point at which that happens for your own figures.

It reduces your chargeable income by S$1,000, so the tax saved is S$1,000 multiplied by your marginal rate. At the 11.5% band that is S$115; at the 22% band it is S$220; at the 2% band it is S$20. Two things complicate that arithmetic, and the calculator handles both. First, a contribution can straddle a band boundary, in which case part of it is relieved at one rate and the rest at the next, so a single rate overstates the saving. Second, once your total reliefs hit the S$80,000 cap the saving is zero regardless of your marginal rate. The tool computes the tax twice and subtracts, rather than multiplying a rate by an amount, so both cases come out right.

S$15,300 if you are a Singapore Citizen or Permanent Resident, and S$35,700 if you are a foreigner. Those caps have been unchanged since 1 January 2016. The gap between them exists because foreigners do not make compulsory CPF contributions and so cannot claim CPF Relief. Contributions must be in cash and must reach your SRS account by 31 December to count toward the following Year of Assessment, so money paid in during 2026 is relieved in YA2027. Relief is given dollar for dollar on what you actually contributed, and it still counts toward the S$80,000 overall cap.

Up to S$8,000 for top-ups to your own account and up to S$8,000 for top-ups to family members, so S$16,000 in total. Three conditions catch people out. The top-up has to be in cash, because transferring money from your own CPF account attracts no relief at all. Relief is only given on top-ups up to the Full Retirement Sum, which IRAS puts at S$220,400 for YA2027, so the room is the Full Retirement Sum less what is already in the account. And a top-up to a spouse or a sibling attracts relief only if that dependant's own annual income was S$8,000 or less in 2025, the year before the top-up. That last one is a cliff rather than a taper: IRAS's own example gives S$0 of relief on a S$7,000 top-up to a wife who earned S$9,000. It does not apply to top-ups to parents, grandparents, or a spouse or sibling with a disability.

Yes, and it is the condition most likely to cost you the whole claim. A cash top-up to a spouse or a sibling attracts relief only if that person's annual income in the year before the top-up was S$8,000 or less, so for a top-up made in 2026 it is their 2025 income that counts. Go a dollar over and the relief is nil rather than reduced. IRAS's own worked example puts it plainly: a S$7,000 top-up to a wife whose income the year before was S$9,000 attracts S$0. The income counted is wider than taxable income, and includes tax-exempt income such as bank interest, dividends and pension, plus foreign-sourced income whether or not it was brought into Singapore. The threshold was raised from S$4,000 to S$8,000 from YA2025, so an older guide may still show the lower figure. There is no income test on top-ups to parents, step-parents, parents-in-law, grandparents, or a spouse or sibling with a disability.

You do not have to claim it. IRAS grants Earned Income Relief automatically to anyone with taxable earned income from employment, a pension, or a trade, business, profession or vocation. Income from a trade counts just as employment income does, so a self-employed person qualifies. Rental and dividend income does not, because it is not earned income. The amount depends on your age as at 31 December of the income year: S$1,000 if you are under 55, S$6,000 if you are 55 to 59, and S$8,000 if you are 60 or above. If your earned income is lower than the amount for your age band, the relief is capped at your actual earned income, so someone aged 55 earning S$5,000 receives S$5,000 rather than S$6,000.

Yes. IRAS publishes a second, higher table for a person with a permanent physical disability or a mental impairment that severely affects their ability to work: S$4,000 if you are under 55, S$10,000 if you are 55 to 59, and S$12,000 if you are 60 or above. Those replace the standard S$1,000, S$6,000 and S$8,000 rather than adding to them. IRAS tests physical disability against the 6 Activities of Daily Living and mental impairment against 3 areas of activity, and the relief is granted automatically, though a first-time claim needs supporting documents kept on hand. It is still capped at your actual earned income. The calculator has a switch for this, because the higher amount changes both your tax and the point at which the S$80,000 cap starts discarding further relief.

YA2027, which assesses income earned between 1 January and 31 December 2026 and is filed in the 2027 tax season. That is deliberate. SRS contributions and CPF cash top-ups only count toward a Year of Assessment if they reach the account by 31 December of the income year, so YA2027 is the one you can still change by contributing today. Worth knowing how the label works: IRAS publishes the resident rate table under the open-ended heading "From YA 2024 onwards" and does not name YA2027 on it, so "YA2027" is our label for applying that unchanged schedule to 2026 income. The relief figures are different, and IRAS does publish those per Year of Assessment, naming YA2027 directly. Budget 2026 made no change to personal income tax rates, reliefs or SRS. Budget 2027 lands around February 2027, before YA2027 is filed, and could still change these figures. Every figure here was verified against IRAS and the CPF Board on 2026-07-16.

No, and that is an assumption rather than a published rule, so it is worth stating plainly. A Personal Income Tax Rebate is granted Budget by Budget: YA2024 had one at 50% of tax payable capped at S$200, YA2025 had one at 60% capped at S$200, and IRAS lists none for YA2026. Whether YA2027 gets one is not knowable today, because it would be announced at Budget 2027 in around February 2027. This calculator models no rebate, so the tax it shows is the figure before any rebate. If one is announced, your actual tax would be lower than the amount here by the rebate, up to its cap. What one more dollar of relief saves is unaffected by a flat percentage rebate until that cap is reached.

No, both have been withdrawn, and this is the change most likely to catch out anyone working from an older guide. Course Fees Relief was discontinued with effect from YA2026, so YA2025 was the last year it could be claimed. Foreign Domestic Worker Levy Relief was discontinued with effect from YA2025, so YA2024 was its last year. Neither appears in this calculator and neither can be claimed for the Year of Assessment it computes. Life Insurance Relief still exists but is narrower than most people expect, because it is only available where your total CPF contributions for the year come to less than S$5,000.

No. It reports arithmetic, and the arithmetic is the whole output: given the figures you enter, it shows your chargeable income, the tax on it, the reliefs that apply, and exactly how much tax a further contribution would or would not save. Whether that trade is worth making to you depends on things this tool does not know and does not ask about, including when you need the money, what else you would do with it, and how you weigh locking savings away until retirement. SGfi is not a licensed financial adviser and this page is not tax advice. For anything turning on your own circumstances, confirm the position with IRAS or a qualified professional.

No. The tax arithmetic (the bands, the reliefs, the relief cap, the marginal-rate saving) is compiled into the page your browser has already downloaded, so your salary, your bonus and your CPF balance are read and worked out on your own device. SGfi never sees your income. There is no account and no upload, and none of the figures you type are transmitted to us or written to any SGfi record, so there is nothing here that could later be leaked or handed over.