FactFish · Singapore Personal Tax Tool · V3.1

Singapore Income Tax & Relief Optimiser

Estimate Singapore personal income tax for Citizens, PRs and foreigners, check common relief eligibility, and see how SRS or eligible CPF top-ups may affect your tax — with resident and non-resident logic kept separate.

YA 2026 & YA 2027Residents & non-residentsRelief-cap awarePlatform-worker CPFRuns in your browser

2. Income & deductions

Enter Singapore taxable amounts for the income year. Use net figures where the label says net.

Employment income

Taxable pension incomeTaxable pension counts as earned income for EIR and WMCR.

Director / board fees

Net trade / self-employed incomeExclude platform-worker income entered separately below.

Net platform-worker incomeEnter net platform-worker income after the applicable fixed expense deduction / allowable expenses reflected by your platform records.

Net rental income

Other Singapore taxable income

Allowable deductions

Allowable employment expensesCapped by employment income in this estimator.

Qualifying IPC donations made in income yearModelled at the current 250% deduction for qualifying donations.

Unutilised qualifying donation deduction brought forwardEnter the deduction amount carried forward, not the original cash donation.

Other allowable deductions

Special non-resident service income

Special income type

Singapore taxable gross fees / incomeDo not enter the same amount again under employment, trade or other income.

Professional tax method

Allowable professional expenses for net method

3. CPF, SRS & retirement-related reliefs

Resident personal reliefs only. The calculator automatically removes them in non-resident mode.

Employee CPF Relief

CPF employee relief input

PR CPF stage

Actual eligible employee CPF contribution

Monthly Ordinary Wages

Months worked

Additional Wages / bonus

Eligible CPF / MediSave relief for other self-employed incomeExclude any Platform Worker CPF Relief entered or calculated below.

Platform Worker CPF Relief

Platform Worker CPF relief input

CPF contribution status

Actual eligible Platform Worker CPF Relief

Platform Worker CPF relief helperEstimate

Actual mandatory PW CPF contributed by you

Voluntary CPF contributions to three accounts

Increased-CPF status for whole income year?

For increased-CPF workers, the helper uses your actual mandatory contribution and caps transitional voluntary relief using the difference between the 2029 steady-state total rate and the phased-in total rate for your age band at 31 Dec. If your status changed during the year or you also have other self-employed income, use the actual eligible amount instead.

Supplementary Retirement Scheme (SRS)

SRS contribution made

Same-year SRS withdrawal timing

Same-year SRS withdrawal amount

Custom SRS contribution capUseful if your bank recalculated a pro-rated cap after a citizenship/PR status change.

My SRS account was suspended as at 31 Dec of the contribution year.

CPF Cash Top-up Relief

Self top-up relief input

Eligible CPF cash top-up relief — familyMaximum $8,000 total family relief; recipient eligibility and account headroom still apply.

Eligible CPF cash top-up relief — self

Self CPF top-up capacity helperEstimate

Cash top-up to SA/RA

Relevant SA/RA savings for FRS test

Cash top-up to MediSave

MediSave balance before top-up

Applicable BHS override (optional)

Cash top-ups above that attracted MRSS/MMSS matching

4. Family & personal reliefs

V3.1 calculates several common reliefs from eligibility questions instead of asking you to guess the relief amount.

Earned Income Relief

Higher disability-related Earned Income Relief applies to me.

EIR is automatically calculated from age and taxable earned income, including taxable pension and trade income.

Spouse Relief / Spouse Relief (Disability)

Relief type

Spouse annual incomeThe $8,000 income threshold applies to standard Spouse Relief, not disability relief.

Court-ordered / deed maintenance paidFor legally separated spouses, relief is limited to maintenance paid and the statutory cap.

Parent Relief / Parent Relief (Disability)

Children, QCR / Child Relief (Disability) & WMCR

Grandparent Caregiver Relief

Claim GCR?

Caregiver lived in Singapore?

Caregiver trade / employment income

Caregiver looked after a qualifying Singapore Citizen child?

No one else claimed GCR on this caregiver?

NSman Relief

NSman Self Relief status

NSman Wife Relief eligibility

NSman Parent Relief eligibility

Other less-common reliefs

Qualifying siblings with disability

Your total agreed Sibling Relief (Disability) claimMaximum $5,500 per qualifying sibling, subject to sharing rules.

Other eligible personal reliefs

Life Insurance Relief

Qualifying life premiums paid

Insured value / sum assured

Policy otherwise meets IRAS conditions?

Tax rebates / credits

PTR balance allocated to youPTR is a rebate after tax is computed, not a personal relief.

Other tax rebates / credits

5. What-if tax planner

Test an additional eligible personal relief amount. This does not assume the relief is actually available to you.

Additional eligible relief to test

Scenario result

Estimated Singapore income tax payable

Total income entered

Assessable income

Chargeable income

Personal reliefs used

Effective tax rate

Marginal tax rate

Monthly tax reserve

Donation deduction carried forward

$80,000 personal relief cap used0%

Effective tax rate

Potential planning headroom

Unused SRS contribution cap$0

Unused CPF self top-up relief cap$0

Unused CPF family top-up relief cap$0

Relief to next lower tax threshold$0

Non-resident treatment

Personal reliefs and the $80,000 relief cap do not apply. Employment income is generally taxed at the higher of 15% or resident rates, while director's fees and most other income are generally taxed at 24%.

Estimated tax reduction from unused modelled SRS + CPF relief

View calculation breakdown

Tax resident ≠ citizenship

A foreigner can be a Singapore tax resident. A Citizen or PR can also have a non-resident tax position in some circumstances.

Relief ≠ rebate

Reliefs reduce chargeable income. PTR and other rebates reduce tax after the tax calculation.

The $80,000 cap matters

Extra SRS or CPF top-ups can stop producing additional current-year tax savings once personal reliefs reach the overall cap.

Donation deductions can carry forward

Unused qualifying IPC donation deductions may generally be carried forward for up to 5 Years of Assessment, subject to the relevant rules.

Common questions

Can foreigners use this calculator?

Yes. Select Foreigner and then choose your Singapore tax residency. A foreign tax resident uses resident progressive tax rates and may qualify for applicable resident reliefs such as SRS. CPF relief fields are ignored unless you are a Singapore Citizen or PR for CPF purposes.

How does the 60-day short-term employment exemption work here?

V3.1 no longer lets users manually force the exemption. It is applied only when the profile is Foreigner + Non-resident, the entered Singapore employment period is 1–60 days, and no listed exclusion is selected. Director's fees and other non-employment income remain taxable under the applicable non-resident rules.

Why can CPF employee relief require an actual amount?

The simple wage estimator is intentionally limited to Citizens and PRs on full rates, with monthly wages above $750. Graduated PR rates, lower-wage phased rates, concurrent employers and other unusual cases can require the actual eligible CPF amount.

How does the Platform Worker CPF helper work?

For Citizens and PRs, you can enter the actual eligible relief or use the helper. If you are mandated or have opted in to increased CPF, the helper uses your actual mandatory contribution and applies the transitional voluntary-contribution cap for the selected age band and income year. If you are not on increased CPF, it applies the relevant self-employed-style cap. Mixed platform and other self-employed income should be checked using the actual eligible relief amount.

How does V3.1 handle same-year SRS withdrawals?

If a contribution is made first and an amount is later withdrawn in the same year, the calculator reduces SRS relief by the overlapping amount. If the withdrawal happened before the contribution, the later contribution can still qualify for relief; any tax and penalty on the withdrawal itself are not calculated here.

Why does WMCR ask about the child's citizenship timing?

The fixed-dollar WMCR treatment can apply not only to children born or adopted on or after 1 Jan 2024, but also to an older child who became a Singapore Citizen only on or after 1 Jan 2024. The V3.1 wording is designed to capture both cases.

Does a CPF cash top-up always create tax relief?

No. Account headroom, the $8,000 self/family caps, the $80,000 overall relief cap, recipient eligibility and MRSS/MMSS matching-grant exclusions can all reduce or eliminate relief. The self top-up helper uses the relevant FRS/BHS for YA 2026 or YA 2027 but remains an estimate.

Does FactFish store the numbers I type here?

This standalone calculator performs its calculations in your browser. The calculator code itself does not send your entered figures to FactFish or another server. Your website platform or separately installed analytics/scripts may have their own behaviour and privacy policy.

Can I use this as my final tax filing calculation?

Use it as a planning and sense-check tool. Always verify IRAS pre-filled information, your Notice of Assessment and the latest qualifying conditions. Non-resident professionals, public entertainers, treaty claims, foreign tax credits, specialised SRS withdrawals and unusual cross-border cases can require specialised treatment.

Estimated tax payable