How to use this calculator
Use this calculator to plan salary when the visible tax-residency and CPF categories match. It never treats language choice as citizenship, PR status or tax residence.
- Enter monthly or annual gross pay, or a target net amount.
- Choose tax residency, full-rate CPF or no CPF, and age at the end of 2026.
- Add annual bonus, fixed taxable allowance, other evidenced personal relief and post-tax deductions.
- Review CPF OW/AW treatment, chargeable income, tax, net, employer cost and exclusions.
Worked example
- Input
SGD 5,000 monthly gross · resident · age 30 · full CPF · no bonus
- Output
Employee CPF SGD 12,000/year; income tax SGD 1,040; annual net SGD 46,960; employer CPF SGD 10,200
The example includes SGD 1,000 Earned Income Relief and employee CPF relief within the SGD 80,000 relief cap.
Method and formula
- Monthly regular pay × 12 plus annual allowance and bonus gives gross employment income.
- CPF OW is capped at SGD 8,000/month; AW uses the remaining SGD 102,000 annual salary ceiling. Eleven OW months and a December OW+bonus payment apply official whole-dollar rounding.
- Resident chargeable income subtracts employee CPF, age-based Earned Income Relief and entered relief, capped at SGD 80,000; resident progressive rates then apply.
- Non-resident employment tax is the greater of 15% of gross or resident progressive tax without relief. Reverse mode uses the same country engine.
Included assumptions
- One employer, 12 regular months and one annual bonus paid with December wages.
- Full CPF means Citizen or third-year-onward PR rates; age selects the official band.
- Entered tax adjustment represents other valid relief and is subject to the overall relief cap.
Limits and exclusions
- First/second-year PR rates, wages at or below SGD 750, multiple employers and NSman rebates are excluded.
- Spouse, parent, child and disability relief eligibility is not validated.
- Special-rate and non-employment income are outside this estimate.
Privacy
Salary, age and status stay in this browser tab and are neither uploaded nor encoded into a shareable URL.
Evidence
Official and statutory sources
Product capability benchmarks
Disclaimer
Planning estimate only; not an IRAS assessment, CPF submission, payroll instruction or professional advice.
