Add up your YA2026 Singapore personal income tax reliefs and see your chargeable income after the S$80,000 relief cap.
Singapore’s personal income tax system allows you to reduce your taxable (chargeable) income through a range of reliefs. These are deducted from your assessable income before applying the progressive tax rates. The most common and valuable for working Singaporeans are the CPF Relief (mandatory employee contributions) and the Earned Income Relief.
From YA2018, total personal income tax reliefs are capped at S$80,000 per year. If your reliefs exceed S$80,000, only S$80,000 is allowed — so making additional CPF top-ups or SRS contributions beyond the cap provides no further tax benefit. However, the NSman relief and Parenthood Tax Rebate are outside this cap.
Reliefs are deductions from income, not credits. The actual tax saving depends on your marginal rate — at the 11.5% bracket (income S$80k–S$120k), a S$1,000 relief saves S$115 in tax. At the 15% bracket, it saves S$150.