Singapore tax residents are taxed at progressive resident individual income tax rates. For Year of Assessment (YA) 2026, income earned in calendar year 2025 is assessed in 2026. This guide summarises the current tax-residency tests, resident rates, relief position and filing date.
A Singapore Citizen or Singapore Permanent Resident who normally resides in Singapore is generally treated as a tax resident. A foreigner may also qualify under IRAS’s residence tests, including where the individual stayed or worked in Singapore for at least 183 days in the preceding calendar year, satisfied the applicable two-year straddling employment concession, or stayed/worked in Singapore continuously for three consecutive years. The detailed rules and exclusions should be checked for the individual’s facts.
Resident individual tax rates are progressive. The first S$20,000 of chargeable income is taxed at 0%; marginal rates then increase by income band, reaching 24% on chargeable income above S$1 million. These rates continue to apply for YA 2026.
The tax is calculated on chargeable income after allowable deductions and personal reliefs, not on gross salary alone.
Reliefs may include Earned Income Relief, CPF Relief, NSman Relief, Spouse Relief, Parent Relief, Qualifying Child Relief, Grandparent Caregiver Relief, Working Mother’s Child Relief, Life Insurance Relief, SRS Relief and CPF Cash Top-up Relief, subject to their individual conditions and the overall S$80,000 personal relief cap.
Course Fees Relief is no longer available from YA 2026, and Foreign Domestic Worker Levy Relief lapsed from YA 2025. Where a spouse, sibling or other dependant relief uses an income condition, the relevant threshold is generally S$8,000 where the current rules provide for that threshold.
For the 2026 filing season, the due date for Individual Income Tax returns is 18 April 2026. File electronically through myTax Portal if IRAS requires you to file. Individuals on No-Filing Service generally do not need to submit a return unless they have additional income or changes to report.
Apexia Corporate Advisory can assist with individual tax computations, residence analysis, relief claims, tax filing and correspondence with IRAS. We distinguish between reliefs that are legally available and planning choices that depend on your personal circumstances.
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