Singapore Income Tax Reliefs 2026 (YA 2027)

Singapore taxes income earned in 2026 in Year of Assessment (YA) 2027. Personal reliefs reduce your chargeable income before the progressive rate table is applied. The two automatic reliefs for most employees are the Earned Income Relief and CPF relief, capped collectively at S$80,000. Income tax is not withheld from payroll: IRAS collects via GIRO instalments after the annual assessment.

Earned Income Relief

The Earned Income Relief (EIR) is granted automatically to anyone who earns employment or self-employment income. The amount varies by age:

AgeEIR amount
Below 55$1,000
55 to 59$6,000
60 and above$8,000

CPF relief

Singapore citizens and permanent residents who contribute to CPF can deduct their employee CPF contributions from chargeable income. For employees under 55, the CPF employee rate is 20% on Ordinary Wages up to S$8,000 per month. At an S$6,667 monthly salary (below the ceiling), the annual CPF contribution and CPF relief amount is $16,000.

Employment Pass holders do not contribute to CPF and therefore cannot claim CPF relief.

The S$80,000 personal relief cap

From YA 2018 onwards, total personal tax reliefs are capped at S$80,000 per year. If all your reliefs combined (EIR, CPF, NSman, parent, spouse and other reliefs) exceed S$80,000, only S$80,000 is deductible. For most employees earning under S$400,000, the cap is not reached with automatic reliefs alone.

No tax on the first S$20,000 of chargeable income

Singapore's progressive rate table starts at 0% on the first S$20,000 of chargeable income. This means a single employee who earns S$20,000 after reliefs pays no income tax at all.

Comparison at S$80,000 gross: with and without reliefs

Scenario Chargeable income Income tax (YA 2027)
No reliefs applied $80,000 $3,350.00
With EIR ($1,000) and CPF relief ($16,000) $63,000 $2,160.00

How IRAS collects income tax

Unlike countries that withhold income tax from payroll, Singapore residents receive a Notice of Assessment (NOA) from IRAS after filing (or being auto-assessed) each year. The tax bill is typically spread over 10 to 12 monthly GIRO instalments from May through the following April. You can also pay in full by the due date shown on your NOA.

See your own numbers in the Singapore salary calculator, including the estimated annual tax assessment.

Frequently asked questions

What is the difference between a relief and a rebate in Singapore?

A tax relief reduces your chargeable income before tax is computed, so its value depends on your marginal rate. A tax rebate is subtracted directly from the tax bill after the tax has been calculated. Singapore has used both at different times. For YA 2027 there is no personal tax rebate, so only reliefs apply for most individuals.

Can EP holders claim the same tax reliefs as citizens and PRs?

Employment Pass holders who qualify as tax residents (183 days or more in Singapore during the year) can claim earned income relief. However, because EP holders do not contribute to CPF, they cannot claim CPF relief, which is often the largest relief for citizens and PRs. The overall S$80,000 personal relief cap applies equally to all residents.

When do I need to file my income tax return in Singapore?

IRAS typically opens e-filing in late February and the deadline is 18 April for online submissions. Employees whose employers participate in the Auto-Inclusion Scheme (AIS) may receive a pre-filled return or a "No Filing Service" notification. Even if you receive a NOA directly, check that all reliefs you are entitled to have been included, and file a tax return if any are missing.

Sources: IRAS YA 2027 resident tax rates (unchanged), CPF Board rates from 1 Jan 2026. Last updated 2026-11-04.