Sample Income Tax Calculations - IRAS

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Find out how to calculate the income tax for tax residents and non-residents. On this page:

• Sample calculation for tax residents
• Sample calculation for non-tax residents
• Related Content

Sample calculation for tax residents

Example 1: 35-year-old with employment income of $50,000 in 2024

Mr Heng is 35 years old and married. He earned $50,000 in 2024. He has a newborn child in 2024 and is eligible for Parenthood Tax Rebate of $5,000. His chargeable income for the Year of Assessment (YA) 2025 is computed as follows:

Total Employment Income in 2024	$50,000
Less: Donations	$250
Assessable Income	$49,750
Less: Personal Reliefs
- Earned Income Relief	$1,000
- Qualifying Child Relief	$4,000
- Employee CPF Contribution Relief	$10,000
Chargeable Income(Assessable Income less Personal Reliefs)	$34,750($49,750 - $15,000)

Mr Heng's tax payable on his chargeable income of $34,750 is calculated as follows:

Chargeable Income	Tax Payable
Tax on first $30,000	$200.00
Tax on next $4,750 @ 3.5%	$166.25
Tax Payable on Chargeable Income	$366.25 ($200 + $166.25)
Less: Personal Income Tax Rebate (60%), capped at $200	$200
Tax Payable after Personal Income Tax Rebate	$166.25
Less: Parenthood Tax Rebate	$166.25
Net Tax Payable for YA 2025	$0

Mr Heng is entitled to Parenthood Tax Rebate of $5,000 in respect of his first child born in 2024 which is used to offset his income tax payable for YA 2025. The remaining amount ($5,000 - $166.25) will be used to offset his income tax payable in subsequent years until the rebate has been fully utilised.

Example 2: 64-year-old with employment income of $250,000 in 2024

Mr Fong was 64 years old in 2024 and had earned income of $250,000. His chargeable income for YA 2025 is computed as follows:

Total Employment Income in 2024	$250,000
Less: Donations	$250
Assessable Income	$249,750
Less: Personal Reliefs
- Earned Income Relief	$8,000
- Employee CPF Contribution Relief	$7,650
Chargeable Income(Assessable Income less Personal Reliefs)	$234,100($249,750 - $15,650)

Mr Fong's tax payable on his chargeable income of $234,100 is calculated as follows:

Chargeable Income	Tax Payable
Tax on first $200,000	$21,150
Tax on next $34,100 @ 19%	$6,479
Tax Payable on Chargeable Income	$27,629 ($21,150 + $6,479)
Less: Personal Income Tax Rebate (60%), capped at $200	$200
Net Tax Payable	$27,429

Sample calculation for non-tax residents

Example 3: 26-year-old foreigner who received a salary of $21,000

Mr Gabriel, a Chile national, stayed and worked in Singapore from 1 Aug 2024 to 31 Oct 2024. He received a total salary of $21,000. His chargeable income for YA 2025 is computed as follows:

Total Employment Income in 2024	$21,000
Less: Employment Expenses	$0
Assessable Income	$21,000
Less: Personal Reliefs	N.A.
Chargeable Income(Assessable Income less Personal Reliefs)	$21,000($21,000 - $0)

Mr Gabriel's tax payable on his chargeable income of $21,000 is calculated as follows:

Chargeable Income	$21,000
Tax Rate for Non-Residents	15%
Net Tax Payable for YA 2025	$3,150 ($21,000 x 15%)

Example 4: 39-year-old foreigner who received Director's Fees of $85,000

Ms Burch, an American, received Director's fees of $85,000 in 2024. Her chargeable income for YA 2025 is computed as follows:

Director's Fees	$85,000
Less: Employment Expenses	$0
Assessable Income	$85,000
Less: Personal Reliefs	N.A.
Chargeable Income(Assessable Income less Personal Reliefs)	$85,000($85,000 - $0)

Ms Burch's tax payable on her chargeable income of $85,000 is calculated as follows:

Chargeable Income	$85,000
Tax Rate for Non-Residents (Director's Fees)	24%
Net Tax Payable for YA 2025	$20,400 ($85,000 x 24%)

Documents Parenthood Tax Rebate Eligibility Tool (XLSM, 67KB) Documents YA 2025 Income Tax Calculator for Tax Resident Individuals (XLSM, 71KB) Documents Tax Calculator for Non-Resident Individuals (XLS, 122KB) Pages What is taxable, what is not Pages Tax reliefs, rebates and deductions Pages Understanding my tax assessment Pages Individual Income Tax rates