Singapore & Malaysia Income Tax Calculator 2026
Singapore (YA 2026) and Malaysia (YA 2025) income tax calculator for income earned in 2025, with CPF, EPF, SOCSO and EIS. Rates checked against IRAS and LHDN on 16 Oct 2026. For estimation only — not tax advice.
Singapore & Malaysia Income Tax Calculator 2026
Your total employment income for calendar 2025 — salary, bonus and allowances — before any deductions.
Singapore only. CPF treats a bonus as Additional Wages, under its own ceiling (S$102,000 a year less the salary already subject to CPF), so splitting it out gives the right CPF and CPF Relief.
Malaysia, residents. Zakat is a rebate against the tax itself, up to the tax charged — not a relief from income.
SG: ≥ 183 days in calendar year. MY: ≥ 182 days.
Sets the CPF or EPF rate and Singapore's Earned Income Relief. If you turned 55, 60, 65 or 70 during 2025, CPF changed rate the month after your birthday; the estimate uses one rate for the whole year.
SG: foreigners do not pay CPF. MY: non-citizens pay 2% EPF from October 2025 wages.
Manually select reliefs · click to expand
Enter your annual income above to see your estimate.
All calculations run in your browser. No income data is sent to our servers.
How to Use the Tax Calculator
Pick your country
Toggle between Singapore (YA 2026) and Malaysia (YA 2025) — both are tax on income earned in 2025. The currency, brackets and available reliefs change with the tab. A side-by-side compare mode is not built yet.
Enter your income
Type your 2025 gross employment income; in Singapore, also say how much of it was bonus. CPF (Singapore) and EPF, SOCSO and EIS (Malaysia) are worked out from your age and citizenship, on the rates that applied to 2025 pay — including the 2% EPF that non-citizens started paying on October 2025 wages.
Select reliefs
Use a preset profile (Single / Married / Married+kids / Senior+parents) for a fast estimate, or open Manually select reliefs to enter amounts and numbers of children or parents. Earned Income Relief, CPF Relief and Malaysia's RM9,000 individual relief are added for you. Singapore caps total reliefs at SGD 80,000 — the calculator enforces this automatically.
Read the breakdown
The result panel shows gross income, employee CPF or EPF/SOCSO/EIS, each relief, chargeable income, any rebates, tax payable, effective rate and take-home. The bracket-by-bracket visualisation shows how much tax was paid in each band. Click the Verify with IRAS / LHDN link to confirm with the official source.
Singapore vs Malaysia: Two Very Different Tax Systems, One Region
Singapore and Malaysia share a border, similar economic ambitions, and overlapping workforces — but their personal tax systems are structurally different. Singapore caps the top marginal rate at 24% with generous reliefs and a hard SGD 80,000 ceiling on combined claims. Malaysia caps at 30% with per-relief limits but no overall ceiling. Singapore's CPF bundles retirement, healthcare, and housing into one mandatory scheme; Malaysia's EPF is purely retirement. For cross-border workers — Malaysians commuting to Singapore via the Causeway, Singaporeans posted in KL — understanding both regimes is not academic; it directly affects how much money lands in your bank account each month.
Structural differences begin with the entry points. Singapore: progressive 0%-24%, the first SGD 20,000 of chargeable income is tax-free, calendar-year basis, filing March–April. Malaysia: progressive 0%-30%, the first RM 5,000 is tax-free, calendar-year basis, employee filing deadline 30 April (BE Form). Both countries tax non-residents harshly. Singapore non-residents on employment income pay the higher of 15% flat or progressive resident rates — 15% until income is high enough for the resident scale to cost more; on rental income and director's fees they pay 24% flat. Malaysia non-residents pay a flat 30% on every ringgit, with no reliefs and no rebates available.
Singapore taxes resident chargeable income progressively: the first S$20,000 is taxed at 0%, and the top marginal rate of 24% applies only to the portion above S$1,000,000. Those two figures are from the rates table IRAS publishes; the comparison with other jurisdictions is ours, not theirs.
Rates: Inland Revenue Authority of Singapore, Individual Income Tax Rates (resident rates from YA2024 onwards), iras.gov.sg — read 13 September 2026
The CPF vs EPF difference most calculators get wrong
CPF and EPF are both mandatory retirement schemes, but they work very differently and many online calculators silently ignore the differences. CPF: 37% of wages total (20% employee + 17% employer) for those aged 55 and under, with an Ordinary Wage ceiling of SGD 8,000/month — raised on 1 January 2026 as the final step of a staged increase that began in September 2023. CPF funds split between Ordinary, Special and MediSave accounts. EPF: 11% employee + 12% or 13% employer (12% applies above RM 5,000 monthly), with NO upper salary ceiling. A high-earning Malaysian executive contributes EPF on every ringgit of salary; their Singaporean counterpart caps out at SGD 102,000/year. One more wrinkle: this calculator taxes 2025 income, and during 2025 the Ordinary Wage ceiling was still SGD 7,400 a month, so that is the ceiling it applies.
From 1 October 2025, foreign workers in Malaysia must contribute at 2% each (employee and employer) — a major recent change that previous-year calculators do not reflect. Because that started with October wages, only three months of it fall in 2025, and the calculator counts those three. CPF rates step down across 5 age brackets, and the rates for ages >55-60 and >60-65 rose again on 1 January 2026 — after the 2025 pay this calculator taxes. EPF has a simpler split for citizens: under 60 versus 60 and over, when the employee share drops to nothing and the employer pays 4%. Singapore, by contrast, is raising older workers' contributions step by step towards the under-55 rate.
What this calculator will and will not do
Honest scope statement. This calculator handles: progressive bracket calculation for both countries; CPF (including a bonus under the Additional Wage ceiling), EPF, SOCSO and EIS by age band, salary and citizenship; Earned Income Relief and the S$80,000 relief cap; common reliefs (medical, lifestyle, child, parent, spouse, life insurance, SRS, NSman); Malaysia's RM400 rebates and zakat; and resident versus non-resident scenarios. It does not handle: business or self-employment income with capital allowances; rental, dividend or other investment income; Singapore's Parenthood Tax Rebate; the graduated CPF rates for first- and second-year permanent residents; foreign-income exemptions and double-taxation-treaty claims; or stamp duty and property tax. For complex cases, IRAS's own guidance (linked in the banner above) and an accredited Malaysian tax agent are the right tools.
Tax law changes every year. The banner above says when the rates were last checked, and the freshness note beside the result turns into a warning once that check is older than the scheduled review — the signal to verify directly with IRAS or LHDN rather than trust the calculator. RECATOOLS reviews it every March, after both the Singapore Budget (typically February) and the Malaysia Budget (typically October) reveal new measures.
Tax-free bands, CPF ceilings, rebates and the S$80,000 relief cap
Singapore: first S$20,000 at 0%. Resident rates run from 0% on the first S$20,000 of chargeable income to 24% above S$1,000,000 (IRAS table, from YA 2024 onwards). Earned Income Relief — S$1,000 under 55, S$6,000 at 55 to 59, S$8,000 from 60 — is granted automatically, so the calculator applies it without being asked.
Malaysia: the RM400 rebate does a lot of work. Malaysia's scale starts at 0% on the first RM5,000. Add the automatic reliefs (RM9,000 individual, EPF up to RM4,000, SOCSO and EIS up to RM350) and the RM400 rebate at chargeable income up to RM35,000, and a single resident employee owes nothing on 2025 pay of up to about RM41,600.
Top marginal rates differ. Singapore tops out at 24% on income above S$1,000,000; Malaysia at 30% on income above RM2,000,000.
CPF ceiling: S$7,400 a month for 2025 pay. The Ordinary Wage ceiling was S$7,400 a month throughout 2025 and became S$8,000 on 1 January 2026, the last of four steps that began in September 2023. This calculator taxes 2025 income, so it applies S$7,400 — plus the S$102,000 annual ceiling once a bonus is entered.
CPF went up for older workers in 2026. From 1 January 2026, total CPF for those above 55 to 60 rose from 32.5% to 34%, and above 60 to 65 from 23.5% to 25%. For 2025 pay the older rates still apply, and they are the ones used here.
Malaysian citizens 60+ pay no EPF themselves. Below 60, employees contribute 11% to EPF and employers 13% (wages up to RM5,000) or 12%. From 60, a citizen contributes nothing and the employer 4%. EPF has no wage ceiling.
Non-Malaysian employees joined EPF in October 2025. Employees who are not Malaysian citizens contribute 2% of wages to EPF, matched by the employer, from October 2025 wages — so only October to December count towards 2025 income.
No Singapore rebate for YA 2026. IRAS's rates page lists a Personal Income Tax Rebate for YA 2024 (50%, capped at S$200) and YA 2025 (60%, capped at S$200), and none for YA 2026, so none is applied.
Zakat comes off the tax, not the income. In Malaysia, zakat paid is a rebate: it reduces the tax itself, ringgit for ringgit, up to the tax charged. It is not a relief from income, which is how the calculator treats it.
Singapore reliefs capped at S$80,000 — CPF included. IRAS caps the total of all reliefs at S$80,000 per Year of Assessment, and the cap includes CPF Relief and Earned Income Relief, not only the reliefs you claim.
Frequently Asked Questions
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The tax year is the period your income was earned; the Year of Assessment (YA) is the year it is assessed. In Singapore, income earned in calendar 2025 is assessed in YA 2026 and filed in March–April 2026. In Malaysia, income earned in 2025 is assessed in YA 2025 and filed in 2026 — by 30 April for employment income (BE form). The two tabs therefore carry different YA numbers but tax the same 2025 income.
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Singapore: Singapore Citizens and Permanent Residents who reside in Singapore are resident; a foreigner is resident for a YA after staying or working in Singapore for at least 183 days in the previous calendar year, or continuously for three consecutive years, or for 183 days or more in a continuous period straddling two years. Malaysia: you are resident if you are in Malaysia for 182 days or more in the year, with further rules that link shorter stays to adjacent years. Residents pay progressive rates with reliefs; non-residents pay flat rates with no personal reliefs.
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CPF (Singapore) is mandatory for citizens and permanent residents, at 12.5% to 37% of wages in total depending on age. The monthly Ordinary Wage ceiling was S$7,400 in 2025 and is S$8,000 from 1 January 2026. EPF (Malaysia) takes 11% from the employee and 12–13% from the employer below age 60; from 60, a citizen pays nothing and the employer 4%. EPF has no salary ceiling, so high earners contribute on their full salary.
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Reliefs come off first. In Singapore, the employee CPF you paid is a relief (CPF Relief), alongside Earned Income Relief and anything you claim — and all of them together are capped at S$80,000. In Malaysia, every resident gets RM9,000, plus EPF up to RM4,000, SOCSO and EIS up to RM350, and the reliefs you claim, each to its own limit. The progressive rates then apply to what is left — your chargeable income, not your gross salary.
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Singapore caps the total of all personal reliefs at S$80,000 per YA, no matter how many you qualify for. IRAS states that the cap includes relief on compulsory CPF contributions, so earned income, CPF, spouse, child, parent, SRS, life insurance, NSman and Working Mother's Child Relief all count towards it. The calculator applies the cap to that whole total.
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No. Malaysia has no single combined relief cap; each relief has its own limit instead — RM9,000 individual relief, RM4,000 EPF, RM3,000 life insurance, RM10,000 medical, RM2,500 lifestyle, RM1,000 sports, and so on (LHDN list for YA 2025). Zakat is not a relief at all: it is a rebate that reduces the tax itself, up to the tax charged.
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Employment income is generally taxed where the work is done, so pay for work performed in Singapore is taxed in Singapore — at resident rates if you meet a residence test, otherwise at the higher of 15% or the resident rates. On the Malaysian side, LHDN's FAQ says income received in Malaysia from outside Malaysia has been exempt since YA 2004, which is why Malaysia does not normally tax that Singapore salary. Commuters should keep records of the days worked in each country and check their own case with a tax professional; this calculator does not model cross-border or treaty situations.
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Self-employment income brings capital allowances, business expenses and separate return forms in both countries. This calculator covers employment income, the most common case. For business income, use IRAS and LHDN's own guidance, or an accredited tax agent.
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Every rate, relief and ceiling is held in one place — the page's calculation module — with the date it was checked against IRAS, LHDN, the CPF Board and PERKESO. The freshness note beside the result says when that was. The calculator is reviewed after the Singapore Budget (usually February) and the Malaysia Budget (usually October); the next scheduled review is March 2027.
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No. It gives estimates only, and the results are not financial, tax, legal or accounting advice. Your actual tax is what IRAS (www.iras.gov.sg) or LHDN (www.hasil.gov.my) assesses. Check with them, or with a qualified tax professional, before relying on a figure.
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Method & sources
How it computes
Tax on 2025 employment income in integer cents (SgMyIncomeTaxKernel). Singapore YA 2026: CPF on the 2025 table (OW ceiling S$7,400, bonus under the S$102,000 annual ceiling); Earned Income Relief by age; all reliefs incl. CPF capped at S$80,000; IRAS bands. Non-residents: higher of 15% and the bands. Malaysia YA 2025: RM9,000 + EPF (≤RM4,000) + SOCSO/EIS (≤RM350) + claimed reliefs at LHDN limits; LHDN bands; RM400 rebates at ≤RM35,000; zakat off the tax. Non-residents 30%.
What this tool implements
- IRAS resident income tax rates, YA 2024 onwards (13 bands, 0% to 24%). No Personal Income Tax Rebate is applied: IRAS lists one for YA 2024 and YA 2025 and none for YA 2026.
- IRAS: non-resident employment income is taxed at 15% or the resident rates, whichever is higher, with no personal reliefs.
- IRAS reliefs for YA 2026: Earned Income Relief $1,000 / $6,000 / $8,000 by age at 31 Dec, capped at earned income, automatic; CPF Relief on compulsory employee contributions within the OW and AW ceilings; spouse $2,000; QCR $4,000 per child; Parent Relief $9,000 / $5,500 for up to 2 dependants; SRS $15,300 ($35,700 foreigners); life insurance only while employee CPF is under $5,000; NSman Self up to $5,000; and the $80,000 cap on all reliefs including CPF Relief.
- CPF Board contribution rate table from 1 January 2025 (the rates for 2025 pay): OW ceiling $7,400; 20% / 17% / 11.5% / 7.5% / 5% employee shares by age; total rounded to the nearest dollar, employee share rounded down.
- LHDN (HASiL) resident rates for YA 2023, 2024 and 2025 (10 bands, 0% to 30%); YA 2025 relief list and limits; rebates of RM400 (self) and RM400 (spouse with no income) at chargeable income up to RM35,000, and zakat up to the tax charged; non-residents 30% flat with no reliefs.
- Corrected 2026-10-16: Earned Income Relief applied only through a preset; the S$80,000 cap excluded CPF Relief; a bonus taxed as monthly wage, so the S$102,000 CPF ceiling never applied; zakat deducted as a relief; non-citizen EPF charged for 12 months of 2025, not Oct–Dec; sports relief RM500 (RM1,000); domestic travel and RM1,500 parent reliefs (not in YA 2025); no spouse rebate; per-child and parent amounts uncapped; NSman capped at S$1,500; prose giving citizens 60+ 5.5% EPF (0%), tax starting near RM34,000 (about RM41,600), and the JB exemption to the DTA (LHDN: foreign-source exemption).
Sources
- Inland Revenue Authority of Singapore. Individual Income Tax rates (resident rates from YA 2024; non-resident rates; Personal Income Tax Rebate YA 2024 and YA 2025), read 16 Oct 2026. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-ind…
- Inland Revenue Authority of Singapore. Earned Income Relief, read 16 Oct 2026. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-ind…
- Inland Revenue Authority of Singapore. Central Provident Fund (CPF) Relief for employees — the $80,000 cap including CPF Relief, and Examples 1 to 3 for YA 2026, read 16 Oct 2026. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-ind…)-relief-for-employees
- Inland Revenue Authority of Singapore. Parent Relief, Life Insurance Relief, NSman Relief, SRS Relief, Spouse Relief and Qualifying Child Relief pages, read 16 Oct 2026. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-ind…
- Central Provident Fund Board. CPF Contribution Rate Table from 1 January 2025. https://www.cpf.gov.sg/content/dam/web/employer/employer-obligati…
- Central Provident Fund Board. CPF Contribution Rate Table from 1 January 2026. https://www.cpf.gov.sg/content/dam/web/employer/employer-obligati…
- Lembaga Hasil Dalam Negeri Malaysia (HASiL). Tax Rate, Year of Assessment 2023, 2024 & 2025. https://www.hasil.gov.my/en/individu/kadar-cukai/
- Lembaga Hasil Dalam Negeri Malaysia (HASiL). Tax Reliefs, Year of Assessment 2025. https://www.hasil.gov.my/en/individu/pelepasan-cukai/
What can make this go out of date
- EPF rates (11% / 12–13%; citizens 60+ 0% / 4%; non-citizens 2% from October 2025 wages) are carried from asean-payroll-kernel.js (verified 2026-06-10) and were NOT re-read on 2026-10-16: kwsp.gov.my answers a scripted request with a Cloudflare challenge. The EPF amount is an exact-percentage estimate of the Third Schedule bands.
- Estimates 2025 income only. Singapore YA 2027 and Malaysia YA 2026 (income earned in 2026) are not modelled; LHDN had published no YA 2026 rate table when this was checked.
Abridged — the full review record for this tool runs longer than the list above.
Pick up where you left off
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