Non-Resident Income Tax Calculator
Non-resident employees pay the higher of 15% flat or progressive resident rates on employment income, without personal reliefs.
Result
- Tax at 15% flat rate
- S$7,500.00
- Tax at resident rates
- S$1,250.00
- Tax payable (higher of the two)
- S$7,500.00
How to use the non-resident income tax calculator
- Enter the employment income in singapore (S$).
- The results update as you type, or press Calculate.
- Read the tax at 15% flat rate first, then the supporting figures below it.
Formula
Tax = max(15% × employment income, resident tax on the same income).
Worked example
For example, with these inputs:
- Employment income in Singapore (S$): 50,000
the calculator returns:
- Tax at 15% flat rate: S$7,500.00
- Tax at resident rates: S$1,250.00
- Tax payable (higher of the two): S$7,500.00
Background
Singapore taxes individuals on income earned in Singapore, with progressive rates for residents that start at 0% on the first S$20,000 of chargeable income and rise to 24% on income above S$1 million. Tax is assessed a year in arrears: income earned in 2025 is assessed in Year of Assessment 2026.
Tax planning in Singapore is mostly about timing and reliefs rather than complex structures. Topping up CPF, contributing to SRS and claiming every relief you qualify for can lower your marginal rate band, and the savings are larger for higher earners.
Frequently asked questions
How does the non-resident income tax calculator work?
It applies this formula: Tax = max(15% × employment income, resident tax on the same income).
Is this the same as my IRAS bill?
It is an estimate based on the published rates. Your notice of assessment will reflect all reliefs, rebates and income IRAS holds for you.
Guides for this calculator
- How to Calculate Non-Resident Income Tax in Singapore: A Step-by-Step Guide
- Non-Resident Income Tax Formula Explained, With Examples
- Non-Resident Income Tax in Singapore: 5 Mistakes to Avoid
- Non-Resident Income Tax in Singapore: Your Questions Answered
- Non-Resident Income Tax Results at a Glance: Quick Reference Table