Introduction: Paying Less Tax
Income tax is unavoidable when you earn money in Singapore — but your planning affects how much you pay.
For Year of Assessment (YA) 2025, the personal income tax filing deadlines stay the same:
- 15 April 2025 — Paper filing
- 18 April 2025 — E-Filing via myTax Portal (IRAS)
New tax brackets and updated relief caps make it essential to understand what you’re entitled to. This knowledge helps you pay just the right amount — not a cent more. Let us go over the basics of personal income tax for Singapore tax residents as laid out by the Inland Revenue Authority of Singapore.
Who Qualifies as a Singapore Tax Resident?
- You qualify as a tax resident for a specific YA if:
- You’re a Singapore Citizen or Permanent Resident (PR) who lives in Singapore; or
You’re a foreigner who has:
- Had a job in Singapore for at least 183 days in the last calendar year; or
- Worked non-stop for three years in a row; or
- Been employed across two calendar years for at least 183 days in total (under the two-year administrative concession).
Tax residents pay taxes on all income they earn in Singapore but get these benefits:
- They can claim personal reliefs and deductions
- Their foreign-sourced income is tax-free (except when it comes through local partnerships)
- They pay taxes at rates that go from 0% to 24% (starting in YA2025)
2025 Income Tax Brackets (Residents)
| Chargeable Income (SGD) | Tax Rate (%) | Tax Payable (SGD) |
| First $20,000 | 0% | $0 |
| Next $10,000 | 2% | $200 |
| Next $10,000 | 3.5% | $350 |
| Next $40,000 | 7% | $2,800 |
| Next $40,000 | 11.5% | $4,600 |
| Next $40,000 | 15% | $6,000 |
| Next $40,000 | 18% | $7,200 |
| Next $40,000 | 19% | $7,600 |
| Next $40,000 | 19.5% | $7,800 |
| Next $40,000 | 20% | $8,000 |
| Next $40,000 | 22% | $8,800 |
| Next $500,000 | 23% | — |
| Above $1,000,000 | 24% | — |
Note: The highest tax rate for top earners has gone up from 22% (YA2023) to 23%–24% starting YA2024.
Effective Methods to Lower Your Personal Income Tax in 2025
These deductions and reliefs approved by IRAS can have a significant impact on reducing your taxable income for YA2025–2026.
1. CPF Cash Top-Up Relief
Top up your own or your family members’ CPF accounts (Retirement Account or Special Account) with cash to get tax reliefs of up to $8,000 for yourself and $8,000 for your family members.
Conditions:
- Your spouse or siblings must earn no more than $4,000 annually in the year before the top-up.
- This applies to top-ups made through the CPF Retirement Sum Topping-Up Scheme (RSTU).
- Both employees and self-employed individuals can claim this relief.
Heads Up: To qualify for next year’s tax relief, make sure to top up your CPF before December 31, 2025.
2. Tax Break for Donations
Help local charities and get a 250% tax break when you donate to approved Institutions of a Public Character (IPCs) or the Community Chest.
Donations that Qualify:
- Cash gifts to approved IPCs
- Gifts of traded shares or unit trusts
- Approved artifacts, sculptures, or artwork to the National Heritage Board
- Naming gifts to approved projects or facilities
Non-Deductible Gifts:
- Gifts to non-IPC charities
- Gifts of goods or services
- Example: Give $1,000 → Get a $2,500 tax break.
3. Course Fee Break (Up to $5,500 per YA)
When you spend money to improve your skills or attend professional courses, you can claim a Course Fee Break up to $5,500.
Courses That Qualify:
- Qualifications for professionals or vocational employees
- Courses, seminars, or conferences related to your job
Not Eligible:
- Classes for hobbies or leisure activities (like photography or sports)
- Courses that don’t connect to your trade or profession
- University/polytechnic classes taken before your first full-time job
Tip: You can’t claim relief for fees your employer pays back or that you pay with SkillsFuture Credit.
4. Life Insurance Relief
You can claim Life Insurance Relief if your CPF contributions were less than $5,000 last year and you paid premiums for:
- Your own life insurance policy
- Your spouse’s policy (for married men)
Conditions:
- The policy must be with an insurer registered in Singapore
- The relief is the smaller of $5,000 minus CPF contribution or 7% of the policy value or premium paid
Does not include:
Riders for accidents, hospital stays, MediShield, CareShield, and critical illnesses.
5. Get Approved Tax Breaks
IRAS offers several personal tax breaks to help lower your taxable income:
| Relief Type | Eligibility | Maximum Relief (SGD) |
| Parent Relief | Supporting elderly parents (≥55 years) | $9,000 (co-residing) / $5,500 (non co-residing) |
| Spouse Relief | Supporting unemployed spouse | $2,000 |
| NSman Relief | For male Singapore Citizens | Up to $5,000 |
| Working Mother Child Relief (WMCR) | Working mothers supporting children | Up to 15%–25% of earned income |
| Earned Income Relief | Based on age and employment | Up to $8,000 |
Note: All personal reliefs have a limit of $80,000 per Year of Assessment.
6. More Clever Ways to Save on Taxes
- Put money into your Medisave — to save and get health-related tax perks.
- Think about your bonuses and allowances — try to spread them across years if you can.
- Save all your receipts for course fees, donations, and CPF top-ups in case of an audit.
- Check out the IRAS myTax Portal to see your relief limit and make sure you don’t go over $80,000 in total.
Example: Tax Savings Breakdown
Let’s say your annual income is $80,000. You can get:
- CPF Top-Up Relief: $8,000
- Course Fee Relief: $3,000
- Donation Relief: $2,500 (from $1,000 donation)
- Parent Relief: $9,000
- Total Reliefs: $22,500
- Taxable Income: $57,500
Result: Your total tax payable decreases from ~$3,350 to ~$1,475 — over 55% tax savings.
Know More About CPF Calculator for Singapore Citizens and PR
Final Thoughts: Start File with Confidence
Smart tax planning allows you to cut your tax burden within the law while boosting your retirement, job skills, and support for local causes.
Get ready for YA2026 by:
- Checking your CPF top-ups and donation records
- Keeping tabs on eligible reliefs
- Using digital tools to make record-keeping and submission easier
File Taxes More with Info-Tech’s Accounting Software
Info-Tech’s Accounting & Payroll Software helps people and companies handle tax reporting well by:
- Keeping track of CPF contributions and top-ups
- Handling employee deductions and donations
- Creating IRAS-ready tax reports
Frequently Asked Questions:
What’s the deadline to file income tax in Singapore for YA2025?
You must file by April 15, 2025 (paper) or April 18, 2025 (online).
How much tax relief can I claim in Singapore at most?
You can claim up to $80,000 in personal reliefs for each Year of Assessment.
How much tax relief do I get for topping up CPF?
You can get up to $8,000 for yourself and $8,000 for family members under the CPF Retirement Sum Topping-Up Scheme.
How much tax deduction can I get from donations?
You can claim 250% of the donation amount when you give to approved IPCs or the Community Chest.
Can SkillsFuture-funded courses be claimed under Course Fee Relief?
No, you can’t claim any course fees you paid using SkillsFuture Credits or that your employer paid back to you.
