🇸🇬 Singapore Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Singapore in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.iras.gov.sg
Key Facts — 2026
- →Income tax: 0%–24% progressive; no tax on first SGD 20,000.
- →Employment Pass (EP) holders pay NO CPF contributions — significant advantage for expats.
- →Citizens and PRs contribute 20% employee CPF + 17% employer CPF (capped at SGD 6,300/month ordinary wages).
- →Singapore taxes income sourced in Singapore; most foreign-source income is exempt.
- →No capital gains tax, no inheritance tax, no wealth tax.
- →Effective rate for EP holders at SGD 150k (≈ USD 112k): approximately 12%.
Top Rate
24%
Effective @ $100k
10%
Taxation Basis
Territorial
Income Tax Brackets (2026)
| Income from (SGD) | Income to (SGD) | Rate |
|---|---|---|
| 0 | SGD 20,000 | 0% |
| 20,001 | SGD 30,000 | 2% |
| 30,001 | SGD 40,000 | 3.50% |
| 40,001 | SGD 80,000 | 7% |
| 80,001 | SGD 120,000 | 11.50% |
| 120,001 | SGD 160,000 | 15% |
| 160,001 | SGD 200,000 | 18% |
| 200,001 | SGD 240,000 | 19% |
| 240,001 | SGD 280,000 | 19.50% |
| 280,001 | SGD 320,000 | 20% |
| 320,001 | SGD 500,000 | 22% |
| 500,001 | SGD 1,000,000 | 23% |
| 1,000,001 | No limit | 24% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (SGD) |
|---|---|---|---|
| CPF (employee, citizen/PR up to 55) | employee | 20% | 75,600 |
| CPF (employer, citizen/PR up to 55) | employer | 17% | 64,260 |
Special Tax Regimes
Not Ordinarily Resident (NOR) Scheme
Qualifying expats who spend part of the year outside Singapore can apportion income; CPF exemption for Employment Pass holders.
Qualifiers: Employment Pass (EP) or S Pass holders — not citizens or PRs
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.