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Singapore salary calculator 2026: CPF, income tax and take-home pay
Enter your monthly salary, your age and your status. You get your take-home pay, your CPF and your employer’s, how the contributions split between your Ordinary, Special or Retirement and MediSave accounts, and the income tax IRAS will assess for YA 2027. It uses all five CPF rate tables, so first- and second-year PRs get their real graduated rates.
CPF Board rates from 1 January 2026 · IRAS resident rates · checked on by Radif Partners
Monthly take-home pay
$4,000
$5,000 gross − $1,000 employee CPF · set aside $87 a month for tax
| Gross monthly salary | $5,000 |
| Your CPF (20.0 %) | − $1,000 |
| Take-home pay per month | $4,000 |
| Employer CPF (paid on top) | $850 |
| Into your accounts: OA · SA · MediSave (per year) | $13,802 · $3,599 · $4,800 |
| Annual gross | $60,000 |
| Reliefs: earned income $1,000 + CPF $12,000 | − $13,000 |
| Income tax YA 2027 on $47,000 chargeable | − $1,040 |
| Net after CPF and tax, per year | $46,960 |
| Employer cost per year (salary + CPF + SDL) | $70,335 |
CPF Board rates from 1 January 2026; ordinary wage ceiling $8,000 a month, annual ceiling $102,000. Tax at IRAS resident rates for YA 2027, no rebate assumed. Estimates only, see the methodology.
What you take home on $5,000 a month
A Singapore Citizen aged 30 earning $5,000 a month takes home $4,000. The only deduction on the payslip is the employee CPF contribution of 20 %, $1,000, while the employer pays another $850 into the same CPF accounts, which brings the total to $1,850 a month. Income tax is not withheld: IRAS sends a bill the following year, and on $60,000 of annual salary it comes to $1,040 after the earned income relief and the CPF relief, about $87 a month to set aside. Net of CPF and tax, that is $46,960 a year. The same salary gives a first-year PR $4,750 a month, because graduated rates take only 5 % from the employee, and an Employment Pass holder the full $5,000, because foreigners do not contribute to CPF at all.
How the calculation works
Singapore payroll has one particularity that trips up most people moving here: the monthly payslip and the annual tax bill are two separate systems. The payslip follows the CPF Act; the tax bill follows the Income Tax Act and arrives months later. The calculator runs both, in this order.
- Ordinary wages. Your basic salary and the allowances paid for the month. CPF is due on ordinary wages up to $8,000 a month; anything above is free of CPF.
- The right rate table. The CPF Board publishes five tables for 2026: one for citizens and PRs from their third year, and four for PRs in their first and second year, depending on whether the employer and employee chose graduated or full rates. Each table has five age bands.
- The wage band. Below $50 a month nothing is due. Between $50 and $500 only the employer pays. Between $500 and $750 the employee share phases in. Above $750 the full percentages apply.
- The rounding rules. The total contribution is rounded to the nearest dollar, the employee share is rounded down, and the employer pays the difference. That is why the employee share of $4,999 is $999 and not $999.80.
- Allocation. Each contribution is split, MediSave first, then the Special Account (or the Retirement Account from 55), and the remainder goes to the Ordinary Account.
- Additional wages. A bonus or 13th month counts as additional wages. CPF applies to it up to the Additional Wage ceiling: $102,000 minus the ordinary wages already subject to CPF during the year.
- Income tax. Annual salary and bonus, minus the earned income relief ($1,000 below 55), minus your compulsory employee CPF, minus any other reliefs you enter, capped at $80,000 in total. The result is taxed at the resident rates for YA 2027.
Why five CPF tables change everything for a new PR
Most salary calculators in Singapore apply one set of rates: 20 % from the employee and 17 % from the employer. That is right for citizens, and for permanent residents from their third year. It is wrong for everyone else, and the difference is large. The table below shows one salary of $5,000 at age 30 under each of the six situations the calculator knows.
| Status | Employee CPF | Employer CPF | Take-home |
|---|---|---|---|
| Citizen, or PR from year 3 | $1,000 | $850 | $4,000 |
| PR, 2nd year (G/G) | $750 | $450 | $4,250 |
| PR, 1st year (G/G) | $250 | $200 | $4,750 |
| PR, 2nd year (F/G) | $750 | $850 | $4,250 |
| PR, 1st year (F/G) | $250 | $850 | $4,750 |
| Employment Pass, S Pass | $0 | $0 | $5,000 |
A PR in the first year of their status contributes $250 instead of $1,000, and takes home $750 more each month. In the second year the employee share rises to 15 %. From the third year, the full rates apply automatically. The graduated rates exist so that new PRs are not locked into CPF savings they may never use if they leave, but they can be waived: the employer and employee may jointly apply to the CPF Board to pay full rates, either both at full rates (table 1) or the employer at full rates and the employee at graduated rates (tables 4 and 5). Our guide to SPR graduated rates sets out the tables and when opting in makes sense.
Age is the second multiplier. The same $5,000 salary at 58 costs the employee $900 instead of $1,000, because the rate drops from 20 % to 18 % above 55. From 1 January 2027, the rates for employees above 55 and up to 65 rise again, by 1.5 and 1 percentage points; select “2027” in the calculator to see the new figures, or read what changes in 2027.
Where your CPF money goes
The total contribution is not one pot. The CPF Board splits it into three accounts with different uses: the Ordinary Account for housing, insurance and investment; the Special Account for retirement, which closed on your 55th birthday since 2025 and is replaced by the Retirement Account; and MediSave for healthcare. The split depends on age only. At 30, 62.17 % of every dollar goes to the Ordinary Account; above 60, only 14 % does and MediSave takes 42 %. On $5,000 a month at 30, a year of contributions puts $13,802 in your Ordinary Account, $3,599 in your Special Account and $4,800 in MediSave. The allocation rates page gives the full grid.
CPF and tax parameters for 2026
| Parameter | Value |
|---|---|
| Ordinary wage ceiling | $8,000 a month |
| Annual salary ceiling (for the AW ceiling) | $102,000 |
| Total CPF, 55 and below | 37 % |
| Employee share, 55 and below | 20 % |
| Total CPF, above 55 to 60 | 34 % |
| Total CPF, above 60 to 65 | 25 % |
| Total CPF, above 65 to 70 | 16.5 % |
| Total CPF, above 70 | 12.5 % |
| Skills Development Levy (employer) | 0.25 %, $2.00 to $11.25 a month |
| Top resident tax rate | 24 % |
| Personal relief cap | $80,000 |
| Non-resident employment income | higher of 15 % and resident rates |
Worked examples: citizen aged 30, no bonus
| Monthly salary | Employee CPF | Take-home | Employer CPF | Tax YA 2027 | Net per month after tax |
|---|---|---|---|---|---|
| $2,500 | $500 | $2,000 | $425 | $60 | $1,995 |
| $3,500 | $700 | $2,800 | $595 | $291 | $2,776 |
| $5,000 | $1,000 | $4,000 | $850 | $1,040 | $3,913 |
| $6,500 | $1,300 | $5,200 | $1,105 | $2,048 | $5,029 |
| $8,000 | $1,600 | $6,400 | $1,360 | $3,056 | $6,145 |
| $10,000 | $1,600 | $8,400 | $1,360 | $5,627 | $7,931 |
| $15,000 | $1,600 | $13,400 | $1,360 | $13,920 | $12,240 |
Two things stand out. First, take-home pay grows by 80 cents on every extra dollar up to $8,000, then by a full dollar, because CPF stops at the ceiling. Second, tax stays light for most employees: at $10,000 a month, the YA 2027 bill is $5,627, an effective rate of 4.7 % on gross salary. Singapore’s progressive scale only bites hard above $160,000 of chargeable income.
Popular salary examples
Each page below starts from one salary and explains the threshold that makes it different: the Local Qualifying Salary at $1,800, the median wage, the $8,000 ceiling, the point where tax starts to matter.
- $1,800 a month
- $2,500 a month
- $3,000 a month
- $3,500 a month
- $4,000 a month
- $4,500 a month
- $5,000 a month
- $6,000 a month
- $7,000 a month
- $8,000 a month
- $10,000 a month
- $12,000 a month
- $15,000 a month
- $60,000 a year
- $102,000 a year
- $120,000 a year
- $150,000 a year
- $12 an hour
- $20 an hour
- $30 an hour
Six ways to keep more of the same salary
- Claim the reliefs you are entitled to. The CPF relief and the earned income relief are applied automatically, but spouse, child, working mother’s child, parent and NSman reliefs are not all pre-filled. Each one lowers your chargeable income, up to the $80,000 cap.
- Top up your own Special or Retirement Account in cash. Up to $8,000 a year is deductible, and another $8,000 for top-ups to family members. At a 7 % marginal rate that saves $560 of tax.
- Consider the Supplementary Retirement Scheme. Contributions up to $15,300 a year for citizens and PRs are deductible; half of withdrawals after the statutory retirement age are taxed.
- Check the timing of your bonus. A bonus is taxed in the year it is paid, and CPF on it is capped by the Additional Wage ceiling. The bonus calculator shows what part of it you keep.
- For new PRs, weigh the full-rate option. Opting into full rates lowers take-home pay today but brings the employer’s full 17 % into your accounts. It is often worth it for people who plan to buy an HDB flat.
- Pay tax by GIRO. It costs nothing and spreads the bill over up to 12 months, which matches the monthly amount the calculator tells you to set aside.
What the calculator does not do
It does not deduct self-help group contributions, because they depend on your race and religion and you can opt out. It does not apply the Workfare Income Supplement, a separate government payment for lower-wage workers. It treats the bonus as paid in December, and assumes your salary is the same every month; if it changes during the year, the Additional Wage ceiling changes too. It assumes tax residency for citizens and PRs. For self-employed income, MediSave is computed differently: see CPF for the self-employed. The methodology page lists every rule and test.
Sources
Every figure on this page comes from one of these official sources, read on2026-09-27.
- CPF Board: CPF Contribution Rate Tables from 1 January 2026 (Tables 1 to 5)
- CPF Board: CPF Allocation Rates from 1 January 2026
- CPF Board: CPF Contribution Changes from 1 January 2027
- IRAS: Individual Income Tax rates (resident rates from YA 2024, non-resident rates)
- IRAS: Earned Income Relief
- IRAS: CPF Relief for employees and the $80,000 relief cap
- CPF Board: Skills Development Levy (SDL)
- Ministry of Manpower: Income statistics (Labour Force in Singapore)
- Ministry of Manpower: formula for the hourly basic rate of pay (12 × monthly ÷ 52 × 44)
- CPF Board: Basic, Full and Enhanced Retirement Sums
- Ministry of Manpower: Employment Pass (qualifying salary)
- Ministry of Manpower: pay for an incomplete month of work
- Ministry of Manpower: monthly and daily salary, gross and basic rates of pay
Questions people ask
How much CPF is deducted from my salary in 2026?
If you are a Singapore Citizen or a PR from your third year, aged 55 or below, 20 % of your ordinary wages goes to CPF, up to $1,600 a month because contributions stop at the $8,000 ceiling. Your employer adds 17 % on top. The share falls with age, to 18 % above 55, 12.5 % above 60 and 5 % above 70, and it is much lower for PRs in their first two years.
Is income tax deducted from my monthly salary in Singapore?
No. Singapore has no pay-as-you-earn withholding for most employees. Your payslip only deducts your CPF share; income tax is assessed once a year by IRAS on the previous year’s income and paid in one go or by GIRO in up to 12 instalments. That is why this calculator shows a monthly amount to set aside rather than a monthly tax deduction.
Why is my take-home pay lower than my salary minus 20 %?
Usually because of self-help group contributions such as CDAC, MBMF, SINDA or ECF, which employers deduct for citizens and PRs by default, or unpaid leave, or a deduction agreed in writing. The calculator does not include self-help group fund amounts, which range from a few dollars to about $30 a month depending on the fund and your wage.
Do foreigners on an Employment Pass pay CPF?
No. CPF is compulsory only for Singapore Citizens and Singapore Permanent Residents. Employment Pass, S Pass and Work Permit holders keep their whole salary each month and pay only income tax. Their employer still pays the Skills Development Levy, between $2 and $11.25 a month per employee, and a foreign worker levy for S Pass and Work Permit holders.
When does the $8,000 CPF ceiling matter?
Once your ordinary wages go above $8,000 a month, no CPF is due on the excess, so your contribution stays at $1,600 and your employer’s at $1,360. Your bonus can still attract CPF up to the Additional Wage ceiling, which is $102,000 minus the ordinary wages already subject to CPF in the year.
Which year of assessment does this calculator use?
Income earned in 2026 is taxed in the Year of Assessment 2027. The calculator applies the resident rates in force since YA 2024, from 0 % on the first $20,000 of chargeable income to 24 % above $1 million. Budget 2026 announced no personal income tax rebate for YA 2026, so none is assumed for YA 2027 until the government says otherwise.
Does this calculator send my salary anywhere?
No. Every figure is computed by your browser from the CPF and IRAS tables embedded in the page. Nothing you type is stored, sent to a server or linked to you. If you use the share link, your inputs travel in the address itself, and only to the people you choose to send that link to.
Related calculators and guides
Sources
Written by Radif Partners
Publisher of payroll calculators and practical guides · Singapore CPF and income tax
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Rates for 2026, last checked on