Singapore Income Tax Estimator 2026
Estimate your employee's income tax band for IR8A filing — based on IRAS YA2026 rates
A standard personal relief of S$3,000 is applied automatically.
PeopleCentral generates and submits IR8A forms directly to IRAS via AIS — for all employees, automatically at year-end.
See the payroll compliance moduleFor reference only. Verify with MOM and IRAS for official figures.
Why employers need an income tax estimator
Most Singapore income tax calculators are built for employees — they help individuals figure out their personal tax bill. This tool is different. It is built for HR managers and finance teams who need to estimate employee tax liability for IR8A planning, salary package structuring, and year-end payroll reconciliation.
Singapore income tax rates for YA2026
Singapore uses a progressive income tax system for resident taxpayers. Here are the resident tax brackets that apply for Year of Assessment 2026:
| Chargeable Income | Tax Rate |
|---|---|
| First S$20,000 | 0% |
| S$20,001 to S$30,000 | 2% on amount above S$20,000 |
| S$30,001 to S$40,000 | S$200 + 3.5% above S$30,000 |
| S$40,001 to S$80,000 | S$550 + 7% above S$40,000 |
| S$80,001 to S$120,000 | S$3,350 + 11.5% above S$80,000 |
| S$120,001 to S$160,000 | S$7,950 + 15% above S$120,000 |
| S$160,001 to S$200,000 | S$13,950 + 18% above S$160,000 |
| S$200,001 to S$240,000 | S$21,150 + 19% above S$200,000 |
| S$240,001 to S$280,000 | S$28,750 + 19.5% above S$240,000 |
| S$280,001 to S$320,000 | S$36,550 + 20% above S$280,000 |
| Above S$320,000 | S$44,550 + 22% above S$320,000 |
What is IR8A and when must employers file it?
IR8A is the form that employers submit to IRAS each year declaring each employee's total employment income. Companies with five or more employees are required to submit IR8A electronically through the IRAS Auto-Inclusion Scheme (AIS). The annual filing deadline is 1 March. Failure to file on time can result in penalties of up to S$1,000 per submission.
How tax residency affects IR8A filing
Foreigners who have worked in Singapore for 183 days or more in a calendar year are generally treated as tax residents and taxed at resident rates. Foreigners who work in Singapore for fewer than 183 days are taxed at a flat rate of 15% or the resident rate, whichever results in a higher tax amount.
Frequently asked questions
What income is included in IR8A?
IR8A must include: basic salary, all bonuses (including AWS), commissions, allowances (transport, meal, housing allowances that are not reimbursements), director's fees, and the value of benefits-in-kind. CPF contributions made by the employer are not included as they are not taxable income.
Do I need to file IR8A for part-time employees?
Yes. IR8A must be filed for all employees who received employment income during the year, regardless of whether they are full-time, part-time, or contract staff. This includes employees who left mid-year.
What happens if I miss the IR8A deadline?
IRAS may issue a penalty of up to S$1,000 per late or incorrect submission. For first-time cases, IRAS may exercise discretion. If you realise you have missed the deadline, file as soon as possible and contact IRAS directly to explain the situation.