Singapore Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Singapore calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| SGD 72,000 a yearEmployee age profile: Age 18 to 54; Singapore citizenship and CPF profile: Citizen or permanent resident from third year | SGD 55,888.00 | SGD 55,888.00 | Matches |
Official sources and monitoring
5 official sources. 3 were checked automatically in the last three weeks, most recently on 2026-10-21. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Individual income tax rates and residencyInland Revenue Authority of Singapore | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Earned Income ReliefInland Revenue Authority of Singapore | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| CPF exemptions for foreign employeesCentral Provident Fund Board | 2026-10-21 | Site blocks automated checks; reviewed manually |
| CPF contribution rates from 1 January 2026Central Provident Fund Board | 2026-10-21 | Checked automaticallyLast checked 2026-10-21 |
| SRS contributionsInland Revenue Authority of Singapore | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version SG-2026-v2, approved on 2026-10-21, last validated on 2026-10-21. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Full-year Singapore tax resident employee with twelve equal monthly ordinary-wage payments in 2026.
- The published resident income-tax schedule is applied to 2026 employment income, assessed in Year of Assessment 2027.
- Earned Income Relief follows the selected age band and assumes the employee is not disabled.
- CPF uses the 2026 SGD 8,000 monthly Ordinary Wage ceiling and statutory monthly rounding.
- Permanent residents select the contribution schedule agreed with their employer.
Coverage & limitations
Rule version SG-2026-v2 · Tax year 2026. See sources, monitoring and verification status.
- CPF covers ordinary wages only. Additional wages, bonuses, the annual salary ceiling interaction and voluntary contributions are excluded.
- The employer contribution is calculated from the published rate and rounded monthly; payroll may differ by a dollar where the statutory total-minus-employee allocation controls.
- No spouse, child, parent, disability, SRS, donation or other personal relief is inferred.
- Non-residents, directors fees and employer-paid-tax gross-up are excluded.
- Annual tax payable is an estimate. Independent professional verification pending.