Singapore Tax Deductions

Deductions & supported scenarios

Supported payments: none yet. Tax deductibility and actual cash payments are tracked separately. Enter only the payment arrangements described in the questions and country limitations.

Where an optimisation scenario is supported, the engine recalculates tax and shows the trade-off in spendable income. Absence of a suggestion does not establish that no other legal relief exists.

Calculation assumptions

• Year of Assessment 2026 covers employment income earned from 1 January to 31 December 2025.
• Foreign employee who is neither a Singapore citizen nor a permanent resident, and qualifies as Singapore tax resident for YA2026.
• Assumed age 18-54 as at 31 December 2025, without disability; the ordinary Earned Income Relief is applied.
• No CPF is payable for this foreign-employee profile. Citizens, permanent residents and non-resident tax treatment are unsupported.
• Tax is normally assessed separately from payroll. Monthly net is the annual after-tax amount averaged over twelve months, not the actual monthly tax withholding.
• No other personal reliefs, SRS contributions, donations, rebates, employer-paid tax or foreign income.

Coverage & limitations

Coverage: Standard · Rule version: SG-YA2026-v1 · Tax year: 2026 · Independent verification: pending.

• Limited to tax-resident foreign employees aged 18-54 with no disability and ordinary employment income only.
• Citizens, permanent residents, CPF, non-resident taxation, director fees and employer-paid-tax gross-up are not modelled.
• YA2026 uses 2025 earnings. This is not a projection of tax on 2026 earnings.
• No government benefit or additional relief eligibility is inferred. Employer skills-development and work-pass levies are excluded from employer totals.
• Annual tax payable is an estimate. Independent professional verification pending.

Official sources

• Individual income tax rates and residency - Inland Revenue Authority of Singapore
• Earned Income Relief - Inland Revenue Authority of Singapore
• CPF exemptions for foreign employees - Central Provident Fund Board

Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.

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