Singapore salary calculator 2026

Estimate employee CPF, individual income tax, and take-home pay for salary paid evenly over 12 months. The model excludes bonuses and other Additional Wages so its CPF ceiling treatment remains visible and reproducible.

Annual salary assumptions

Annual regular salary (SGD)

Individual income tax status

Employee CPF category

CPF assumptions used

From January 1, 2026, the Ordinary Wage ceiling is S$8,000 per month. Because this calculator accepts regular salary paid evenly over 12 months and excludes bonuses, CPF-applicable regular wages are capped at S$96,000 per year. The employee rates shown correspond to the 2026 age bands for monthly wages above S$750.

CPF generally applies to Singapore citizens and permanent residents. First- and second-year permanent residents may have graduated rates, and lower monthly wages can use graduated contribution tables. Select 鈥淐PF does not apply鈥?only when that reflects the worker's actual status.

Income-tax assumptions

For a tax resident, the model subtracts estimated employee CPF from salary and applies the IRAS progressive rates effective from Year of Assessment 2024 onward. It does not include earned-income relief, family reliefs, donations, SRS, rebates, benefits-in-kind, rental income, or other income.

For a non-resident employee, employment income is estimated at the higher of 15% of gross employment income or the resident progressive rates without personal reliefs. Selecting a status in this calculator does not determine legal tax residency; that depends on the worker's facts and IRAS rules.

Example interpretation

An annual regular salary of S$80,000 equals S$6,666.67 per month, below the S$8,000 Ordinary Wage ceiling. For an eligible employee age 55 or below, the modeled employee CPF is 20% of S$80,000, or S$16,000. The resident tax estimate then uses S$64,000 as chargeable income before other reliefs that this tool does not model.

Important exclusions

Annual bonus, commission, leave pay, director fees, and other Additional Wages.
Graduated CPF rates for lower wages or first- and second-year permanent residents.
Employer CPF, Skills Development Levy, Foreign Worker Levy, and employer payroll cost.
Tax reliefs, rebates, other income, benefits-in-kind, and individual residency determinations.

Primary sources

Formula and source review: August 5, 2026. Confirm CPF status and use IRAS tools or professional advice for an assessment or filing decision.