Income Tax & Payroll Rates · Tax Year 2026

🇸🇬 Singapore
Tax Guide

Income tax brackets, social security rates, and employer payroll obligations for Singapore — the data HR and finance teams need for accurate workforce cost planning.

Singapore Overview

Income Tax Brackets — 2026

BandRateFromTo
Tax-Free Band
0%
SGD 0SGD 20,000
2% Band
2%
SGD 20,000SGD 30,000
3.5% Band
3.5%
SGD 30,000SGD 40,000
7% Band
7%
SGD 40,000SGD 80,000
11.5% Band
11.5%
SGD 80,000SGD 120,000
15% Band
15%
SGD 120,000SGD 160,000
18% Band
18%
SGD 160,000SGD 200,000
19% Band
19%
SGD 200,000SGD 240,000
19.5% Band
19.5%
SGD 240,000SGD 280,000
20% Band
20%
SGD 280,000SGD 320,000
22% Top Rate
22%
SGD 320,000No upper limit

Social Security Contributions

TypeEmployee RateEmployer RateEmployee CapEmployer Cap
CPF — Employer (age 55 and under)0%17%No limitNo limit
CPF — Employee (age 55 and under)20%0%No limitNo limit
CPF — Employer (age 55–60)0%13%No limitNo limit
CPF — Employee (age 55–60)13%0%No limitNo limit

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Full bracket-by-bracket breakdown, monthly and annually.

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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Singapore-specific obligations.

About This Data

  • Sourced from official government publications
  • Updated monthly — always current rates
  • For guidance only — not tax advice

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