2026 at a glance
| Item | 2026 | 2027 |
|---|---|---|
| CPF, age 55 and below | 20% employee + 17% employer | unchanged |
| CPF, above 55 to 60 | 18% + 16% = 34% | 19% + 16.5% = 35.5% |
| CPF, above 60 to 65 | 12.5% + 12.5% = 25% | 13% + 13% = 26% |
| Ordinary Wage ceiling | $8,000 a month | $8,000 a month |
| Annual salary ceiling | $102,000 | $102,000 |
| Resident income tax | 0% to 24% | unchanged |
| GST | 9% | 9% |
Income earned in 2026 is assessed in Year of Assessment 2027. The Personal Income Tax rebate given for YA 2024 and YA 2025 has not been extended.
Calculators
- Take-home pay — monthly and annual pay after CPF and income tax, including your bonus.
- CPF contribution calculator — employee and employer shares by age group, with the wage ceilings.
- Income tax calculator — IRAS resident rates band by band.
- GST calculator — add or remove 9% GST.
How the numbers are checked
CPF rates and rounding rules come from CPF Board’s employer guide; tests reproduce the contribution for typical wages, the $8,000 ceiling, the graduated rates between $500 and $750, and the Additional Wage ceiling. Income tax tests reproduce IRAS’s cumulative “gross tax payable” figures at every band from $30,000 to $1 million.