Singapore Income Tax Calculator 2025
Year of Assessment 2025 | Progressive Tax Slabs
Introduction
🎯 What
Singapore Income Tax Calculator 2025 estimates personal income tax payable based on progressive resident tax slabs, deductions, and personal reliefs for Year of Assessment 2025.
👥 Who
Salaried employees, Self-employed individuals, Freelancers & consultants, Residents and non-residents working in Singapore.
💡 Why
To estimate annual income tax liability, plan finances, and understand how Singapore's progressive tax system works.
💰 Income & Details
Affects tax rates and reliefs
📋 Personal Reliefs
Employee CPF portion (deductible)
Total reliefs capped at SGD 80,000
🇸🇬 Tax Summary
Enter your details and calculate
Detailed Tax Breakdown
Singapore Income Tax 2025 (YA2025)
Tax Brackets (Residents)
| Chargeable Income (SGD) | Rate |
|---|---|
| 0 – 20,000 | 0% |
| 20,001 – 30,000 | 2% |
| 30,001 – 40,000 | 3.5% |
| 40,001 – 80,000 | 7% |
| 80,001 – 120,000 | 11.5% |
| 120,001 – 160,000 | 15% |
| 160,001 – 200,000 | 18% |
| 200,001 – 240,000 | 19% |
| 240,001 – 280,000 | 19.5% |
| 280,001 – 320,000 | 20% |
| 320,001 – 500,000 | 22% |
| 500,001 – 1,000,000 | 23% |
| Above 1,000,000 | 24% |
Common Reliefs
Relief Cap
Calculation Examples
Example 1: Resident Employee
Income: SGD 80,000
Reliefs: SGD 10,000
Chargeable Income = 70,000
Tax: First 20,000 → 0
Next 10,000 → 2% = 200
Next 10,000 → 3.5% = 350
Remaining 30,000 → 7% = 2,100
Total Tax = SGD 2,650
Example 2: High Income Resident
Income: SGD 1,200,000
Reliefs: SGD 50,000
Chargeable Income = 1,150,000
Progressive calculation through all slabs
Top slab (above 1,000,000) taxed at 24%
Approximate Tax = SGD 266,000+
Frequently Asked Questions
Q: Is Singapore income tax progressive?
A: Yes, resident tax uses progressive slabs from 0% to 24%.
Q: Are capital gains taxable?
A: No, capital gains are not taxed in Singapore.
Q: Is CPF deductible?
A: Yes, employee CPF contributions (capped at SGD 37,740 for 2025) are deductible.
Q: Does this include GST?
A: No, GST is not part of personal income tax. GST is a separate consumption tax.
Q: What is the relief cap?
A: Total personal reliefs are capped at SGD 80,000.
Q: Are non-residents taxed differently?
A: Yes, non-residents may be taxed at 15% flat rate or resident rates, whichever is higher.
Q: Are dividends taxable?
A: No, Singapore operates a one-tier tax system. Dividends are tax-exempt.
Q: When is tax filing due?
A: Tax filing deadline is typically 15 April for e-filing and 18 April for paper filing.
Disclaimer: This Singapore Income Tax Calculator 2025 is for informational and Google AdSense content purposes only. Rates and reliefs are based on IRAS rules for Year of Assessment 2025. Actual tax liability may vary based on individual circumstances, specific reliefs, and IRAS assessments. ANTIGRAVITY does not provide legal, tax, or financial advice. For official advice, consult with a registered tax professional or visit IRAS.