🇸🇬 Singapore Statutory Tax Guide
Singapore Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Inland Revenue Authority of Singapore (IRAS).
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📜 Statutory Authority & Legal Framework
In Singapore, personal income taxation is administered by the Inland Revenue Authority of Singapore (IRAS) under the authority of Income Tax Act 1947.
Singapore resident tax rates starting at 0% up to 24% for high earners, paired with CPF retirement contributions.
📊 2026 Progressive Marginal Tax Brackets
ISO: SGD| Income Bracket (S$) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First S$20,000 (0%) | 0.0% | Tax-Free Allowance |
| Next S$10,000 (2%) | 2.0% | Tier 2 |
| Next S$10,000 (3.5%) | 3.5% | Tier 3 |
| Next S$40,000 (7%) | 7.0% | Tier 4 |
| Next S$40,000 (11.5%) | 11.5% | Tier 5 |
| Next S$40,000 (15%) | 15.0% | Tier 6 |
| Next S$40,000 (18%) | 18.0% | Tier 7 |
| Next S$40,000 (19%) | 19.0% | Tier 8 |
| Next S$40,000 (19.5%) | 19.5% | Tier 9 |
| Next S$40,000 (20%) | 20.0% | Tier 10 |
| Next S$180,000 (22%) | 22.0% | Tier 11 |
| Next S$500,000 (23%) | 23.0% | Tier 12 |
| Over S$1,000,000 (24%) | 24.0% | Tier 13 |
🛡️ Mandatory Social Security & Pension Contributions
CPF Contribution
Employee Share: 20.0%
Employer Share: 17.0%
Wage Cap: S$ 81,600
Frequently Asked Questions: Singapore Taxation
What are the income tax brackets in Singapore? ↓
Singapore operates a progressive tax system administered by Inland Revenue Authority of Singapore (IRAS) under Income Tax Act 1947.
What social security or pension contributions apply in Singapore? ↓
Mandatory contributions include: CPF Contribution (20.0%).