Singapore resident income tax bands for YA 2026
This reference lists the resident marginal bands for Year of Assessment 2026 and distinguishes gross tax on chargeable income from a final tax bill.
- First S$20,000
- 0%IRAS, resident income tax rates
- Next S$10,000, then next S$10,000
- 2%, then 3.5%IRAS, resident income tax rates
- Next S$40,000 bands up to S$320,000
- 7%, 11.5%, 15%, 18%, 19%, 19.5%, then 20%IRAS, resident income tax rates
- Next S$180,000 up to S$500,000
- 22%IRAS, resident income tax rates
- Next S$500,000 up to S$1,000,000
- 23%IRAS, resident income tax rates
- Above S$1,000,000
- 24%IRAS, resident income tax rates
- Application period
- YA 2026 uses the table headed From YA 2024 onwardsIRAS, resident income tax rates
Which year's table this is
IRAS publishes the resident schedule under From YA 2024 onwards and links its YA 2026 resident calculator on the same page. The table above records that schedule for YA 2026, not the older table also displayed on the page. IRAS, resident income tax rates (opens in a new tab).
IRAS's Tax Acts page links to the Income Tax Act 1947 and its subsidiary legislation. IRAS, tax legislation (opens in a new tab).
Marginal bands and chargeable income
Each rate applies to its slice of chargeable income. Reaching a higher band does not apply that band to all income. These are resident rates; the separate non-resident rules are outside this guide's calculation. IRAS, resident income tax rates (opens in a new tab).
The calculator accepts chargeable income as an input. It does not decide tax residency or determine allowable reliefs, deductions or credits from a gross salary. IRAS, resident income tax rates (opens in a new tab).
A worked example
Worked example using the money.financial calculator. At hypothetical chargeable income of S$80,000, the calculator for YA 2026 returns gross tax of S$3,350. That matches the gross tax payable at S$80,000 in the IRAS table. IRAS, resident income tax rates (opens in a new tab).
The example excludes rebates, credits and non-resident comparisons, and assumes reliefs have already been reflected in chargeable income. It does not carry the page's rebates labelled for earlier Years of Assessment into YA 2026. IRAS, resident income tax rates (opens in a new tab).