Singapore public holidays 2026, GST rate and tax data
Singapore: GST rate 9% since 1 Jan 2024; 14 public holidays in 2026 (next: Deepavali, 8 Nov 2026); corporate tax rate 17%; inflation rate (CPI) 2.3%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency SGD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "SG", "series": "vat", "value": 9, "unit": "percent", "effective_from": "2024-01-01", "last_confirmed": "2026-10-07", "source": { "name": "Goods and Services Tax Act 1993, s 16; two-step rate increase legisla…", "url": "https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"sg","amount":1000}.
Singapore public holidays 2026
14 days in 2026; next: Deepavali on 8 Nov 2026. Official source: Holidays Act 1998, Schedule and s 4(1); Ministry of Manpower gazetted public holiday… · last verified 7 Oct 2026
Fixed by law 4 Confirmed 7 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Holidays Act 1998, Schedule and s 4(1)… |
| 17 Feb 2026 Tue | Chinese New Year (first day) | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 18 Feb 2026 Wed | Chinese New Year (second day) | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 21 Mar 2026 Sat | Hari Raya Puasa | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Holidays Act 1998, Schedule and s 4(1)… |
| 1 May 2026 Fri | Labour Day | Fixed by law | Holidays Act 1998, Schedule and s 4(1)… |
| 27 May 2026 Wed | Hari Raya Haji | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 31 May 2026 Sun | Vesak Day | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 1 Jun 2026 Mon | Vesak Day Monday in lieu |
Substitute | Holidays Act 1998, Schedule and s 4(1)… |
| 9 Aug 2026 Sun | National Day | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 10 Aug 2026 Mon | National Day Monday in lieu |
Substitute | Holidays Act 1998, Schedule and s 4(1)… |
| 8 Nov 2026 Sun | Deepavali | Confirmed | Holidays Act 1998, Schedule and s 4(1)… |
| 9 Nov 2026 Mon | Deepavali Monday in lieu |
Substitute | Holidays Act 1998, Schedule and s 4(1)… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Holidays Act 1998, Schedule and s 4(1)… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Singapore value
Rate schedules and breakdowns
Withholding tax rates
0–17% across 4 withholding taxes — no single rate · in force from — · Official source: IRAS - Types of Payment & the Applicable Withholding Tax Rates (interest and… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends | 0 | dividends paid by Singapore-resident companies to any shareholder, resident or non-resident | 2008-01-01 | IRAS - one-tier corporate tax system… |
| A structural zero: there is no dividend withholding head in the Act, not a 0% rate applied to a charge. | |||||
| interest | Interest, commission and other s.12(6) payments | 15 | interest, commission, fees and other payments in connection with any loan or indebtedness, deemed Singapore-sourced under Income Tax Act 1947 s.12(6), paid to non-residents | — | IRAS - Types of Payment & the… |
| Final only where not derived from a trade or business in Singapore and not effectively connected with a Singapore PE; otherwise withholding at the corporate rate with assessment. Various exemptions exist (e.g. qualifying debt securities). | |||||
| royalties | Royalties and other s.12(7) payments | 10 | royalties and payments for the use of or right to use movable property, scientific/technical/industrial/commercial knowledge or information, deemed Singapore-sourced under Income Tax Act 1947 s.12(7), paid to non-residents | — | IRAS - Types of Payment & the… |
| 10% is the final reduced rate where the royalty is not derived from a trade or business in Singapore and not effectively connected with a Singapore PE. | |||||
| services | Technical assistance and management fees (services rendered in Singapore) | 17 | fees for technical assistance and service fees, and management fees, paid to non-resident companies for services rendered in Singapore (s.12(7)(b)-(c)) | — | IRAS - Types of Payment & the… |
| NOT a final tax: withheld on gross at the prevailing corporate rate as a collection mechanism; the non-resident may file, deduct expenses and be assessed, with excess refunded. No withholding where the services are performed entirely outside Singapore. The rate tracks the… | |||||
Personal income tax (resident rates)
0–24% across 13 bands · in force from 2024-01-01 · Official source: Income Tax Act 1947, Second Schedule Part A Table 3 (rates for YA2024 and… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 20000 | 0 |
| 20000 | 30000 | 2 |
| 30000 | 40000 | 3.5 |
| 40000 | 80000 | 7 |
| 80000 | 120000 | 11.5 |
| 120000 | 160000 | 15 |
| 160000 | 200000 | 18 |
| 200000 | 240000 | 19 |
| 240000 | 280000 | 19.5 |
| 280000 | 320000 | 20 |
| 320000 | 500000 | 22 |
| 500000 | 1000000 | 23 |
| 1000000 | — | 24 |
Statutory social-insurance contributions
0–37% across 18 contribution branches · in force from 2026-01-01 · Official source: Central Provident Fund Act 1953, s 7(1), s 8A and First Schedule (headed… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| cpf_55_and_below | Central Provident Fund (CPF) — employee aged 55 and below | 37 | 20 | 17 | percent | Ordinary Wages (monthly recurring pay) capped at the Ordinary Wage Ceiling of $8,000/month, PLUS Relevant Additional Wages (bonuses etc.) capped annually at $102,000 less the OW subject to CPF for the year. Total Wages >$750/month for the headline rates; graduated formulae apply between $50 and $750. | SGD |
| Statute fixes the EMPLOYER's total liability at 37% of OW (max $2,960/month) plus 37% of AW; the employee's share is the amount 'recoverable from the employee's wages' at 20% (max $1,600/month). Employer share is a residual: total minus employee share. Applies only to Singapore… | |||||||
| cpf_above_55_to_60 | Central Provident Fund (CPF) — employee above 55 to 60 | 34 | 18 | 16 | percent | Same base as the 55-and-below band: OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. | SGD |
| Maximum monthly contribution on OW: $2,720 total, $1,440 employee. Graduated bands: >$50–$500 employer 16% of TW, employee nil; >$500–$750 employer 16% of TW + 0.54×(TW−$500), employee 0.54×(TW−$500). This band rose on 1 Jan 2026. A payroll engine still carrying the 2025 figures… | |||||||
| cpf_above_60_to_65 | Central Provident Fund (CPF) — employee above 60 to 65 | 25 | 12.5 | 12.5 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. | SGD |
| Maximum monthly contribution on OW: $2,000 total, $1,000 employee. Employee and employer shares are coincidentally equal at 12.5% each in 2026 — do not generalise; they diverge in every other band and diverge again on 1 Jan 2027. Graduated bands: >$50–$500 employer 12.5% of TW… | |||||||
| cpf_above_65_to_70 | Central Provident Fund (CPF) — employee above 65 to 70 | 16.5 | 7.5 | 9 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. | SGD |
| Maximum monthly contribution on OW: $1,320 total, $600 employee (2025: $1,221 / $555 — the maxima moved only because the OW Ceiling rose from $7,400 to $8,000, not because the rates changed). Unchanged on 1 Jan 2026 and unchanged again on 1 Jan 2027 — only the two bands between… | |||||||
| cpf_above_70 | Central Provident Fund (CPF) — employee above 70 | 12.5 | 5 | 7.5 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. | SGD |
| Maximum monthly contribution on OW: $1,000 total, $400 employee (2025: $925 / $370, the difference being the OW Ceiling alone). There is NO upper age at which CPF stops — contributions remain payable indefinitely for citizens and PRs in employment. | |||||||
| cpf_spr_year1_graduated | CPF — Singapore Permanent Resident, 1st year of PR status, graduated rates (G/G) | 9 | 5 | 4 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. Figures shown are for a PR aged 55 and below. | SGD |
| Maximum monthly contribution on OW: $720 total, $400 employee. Age variants: above 55–60 same 9%/5% (max $720/$400); above 60–65 and above 65 both 8.5% total / 5% employee (max $680/$400). Graduated >$500–$750 multiplier is 0.15 in every age band; >$50–$500 employer band 4%… | |||||||
| cpf_spr_year2_graduated | CPF — Singapore Permanent Resident, 2nd year of PR status, graduated rates (G/G) | 24 | 15 | 9 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. Figures shown are for a PR aged 55 and below. | SGD |
| Maximum monthly contribution on OW: $1,920 total, $1,200 employee. Age variants for 2nd-year PRs: above 55–60 = 18.5% total / 12.5% employee (max $1,480/$1,000); above 60–65 = 11% / 7.5% (max $880/$600); above 65 = 8.5% / 5% (max $680/$400). Graduated >$500–$750 multiplier 0.45… | |||||||
| cpf_spr_year1_full_employer_graduated_employee | CPF — Singapore PR, 1st year of PR status, Full employer / Graduated employee (F/G) | 22 | 5 | 17 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. Figures shown are for a PR aged 55 and below. | SGD |
| Maximum monthly contribution on OW: $1,760 total, $400 employee. The employer bears the FULL employer share (17% for 55-and-below, i.e. the citizen employer rate) while the employee is deducted only the graduated 5%. Age variants: above 55–60 total 21% / employee 5% (max… | |||||||
| cpf_spr_year2_full_employer_graduated_employee | CPF — Singapore PR, 2nd year of PR status, Full employer / Graduated employee (F/G) | 32 | 15 | 17 | percent | OW capped at $8,000/month plus AW capped at $102,000 less OW subject to CPF for the year. Figures shown are for a PR aged 55 and below. | SGD |
| Maximum monthly contribution on OW: $2,560 total, $1,200 employee. Age variants: above 55–60 28.5% / 12.5% (max $2,280/$1,000); above 60–65 20% / 7.5% (max $1,600/$600); above 65–70 14% / 5% (max $1,120/$400); above 70 12.5% / 5% (max $1,000/$400). Included because it is a… | |||||||
| skills_development_levy | Skills Development Levy (SDL) | 0.25 | 0 | 0.25 | percent | The GREATER of (a) 0.25% of the employee's wages for the month, the levy not being chargeable on the part of wages exceeding $4,500; or (b) $2.00. The $4,500 cap therefore produces a maximum of $11.25 per employee per month (0.25% × $4,500), and the $2.00 statutory minimum binds for any employee whose monthly wages are below $800. | SGD |
| EMPLOYER-ONLY — never a payroll deduction. Four traps: (1) it is payable for FOREIGN employees too, unlike CPF, and is on top of any foreign worker levy; (2) the $4,500 is a levy BASE CAP, not an exemption threshold — employees above it are not exempt, they simply cap out at… | |||||||
| shg_cdac | Chinese Development Assistance Council (CDAC) Fund | — | — | 0 | currency per month | Flat monthly amount by band of total monthly wages: $2,000 or less = $0.50; >$2,000–$3,500 = $1.00; >$3,500–$5,000 = $1.50; >$5,000–$7,500 = $2.00; >$7,500 = $3.00. | SGD |
| Employee-borne deduction, no employer share. The rates ARE fixed by subsidiary legislation — the Schedule to the CDAC Rules — not merely by the fund's own policy; the CPF Board's published table reproduces the Schedule band-for-band. Scope: rule 2 defines "employee" as one… | |||||||
| shg_mbmf | Mosque Building and Mendaki Fund (MBMF) | — | — | 0 | currency per month | Flat monthly amount by band of total monthly wages: $1,000 or less = $3.00; >$1,000–$2,000 = $4.50; >$2,000–$3,000 = $6.50; >$3,000–$4,000 = $15.00; >$4,000–$6,000 = $19.50; >$6,000–$8,000 = $22.00; >$8,000–$10,000 = $24.00; >$10,000 = $26.00. | SGD |
| Employee-borne in effect, but structurally different from the other three funds: under AMLA s 78(1) the EMPLOYER is liable and s 78(2) merely entitles the employer to recover from the employee's wages, whereas the CDAC/SINDA/ECF Rules impose a deduction duty. Liability is by… | |||||||
| shg_sinda | Singapore Indian Development Association (SINDA) Fund | — | — | 0 | currency per month | Flat monthly amount by band of total monthly wages: $1,000 or less = $1.00; >$1,000–$1,500 = $3.00; >$1,500–$2,500 = $5.00; >$2,500–$4,500 = $7.00; >$4,500–$7,500 = $9.00; >$7,500–$10,000 = $12.00; >$10,000–$15,000 = $18.00; >$15,000 = $30.00. | SGD |
| Employee-borne. The rates are fixed by the Schedule to the SINDA Rules, i.e. by subsidiary legislation. Scope is genuinely wider than CDAC/ECF: rule 2 defines "Indian community" as "every person of Indian descent and includes Bangladeshis, Bengalis, Gujaratis, Parsees, Sikhs… | |||||||
| shg_ecf | Eurasian Community Fund (ECF) | — | — | 0 | currency per month | Flat monthly amount by band of total monthly wages: $1,000 or less = $2.00; >$1,000–$1,500 = $4.00; >$1,500–$2,500 = $6.00; >$2,500–$4,000 = $9.00; >$4,000–$7,000 = $12.00; >$7,000–$10,000 = $16.00; >$10,000 = $20.00. | SGD |
| Employee-borne. Rates fixed by the Schedule to the ECF Rules. Rule 2 defines "Eurasian community" as "every person of Eurasian descent who is a permanent resident or citizen of Singapore, and includes any person who is described in the identity card issued under the National… | |||||||
| foreign_worker_levy | Foreign Worker Levy (FWL) — Work Permit and S Pass holders | — | 0 | — | currency per month | A flat monthly amount per foreign worker, not a percentage of wages. The Work Permit levy depends on sector, the worker's skill classification and the employer's dependency-ratio tier; the S Pass levy is a flat $650/month across all sectors and levy tiers with effect from 1 September 2025 (daily rate $21.37 for a partial month). | SGD |
| EMPLOYER-ONLY and pricing-based, not wage-based. There is NO single national Work Permit rate: MOM's own COS 2026 factsheet states the WPH levy framework has "24 different levy rates today", varying by sector (construction, manufacturing, marine shipyard, process, services)… | |||||||
| work_injury_compensation_insurance | Work Injury Compensation insurance (WICA) | — | 0 | — | percent | A commercial insurance premium quoted by a MOM-designated insurer on the employer's nature of business, headcount and aggregate annual wages. Not a payroll percentage. | SGD |
| EMPLOYER-ONLY and there is genuinely no statutory rate — premiums are underwritten commercially, so rate_employer is null by design. Compulsory insurance is required for "all employees doing manual work, regardless of salary level" and "all employees doing non-manual work… | |||||||
| medishield_life | MediShield Life (national health insurance) | — | — | 0 | currency per month | Age-banded annual premium billed to the individual, payable out of the member's own CPF MediSave account. | SGD |
| Included so the branch is visibly present, NOT because it is a payroll item. Universal and compulsory for Citizens and PRs, but it is never deducted from wages and never appears on a payslip — the premium is drawn from the member's MediSave balance, which is itself funded out of… | |||||||
| careshield_life | CareShield Life (long-term care insurance) | — | — | 0 | currency per month | Annual premium fixed by entry cohort and escalating with age, payable out of the member's own CPF MediSave account. | SGD |
| Same treatment as MediShield Life: compulsory for Citizens and PRs born in 1980 or later, automatic, but paid from MediSave and never withheld from wages. Listed with nulls so it is not silently missing from a Singapore social-insurance picture; it must not be modelled as a… | |||||||
Tax filing deadlines
3 deadline rules · in force from — · Official source: 3 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| gst-return-quarterly | vat | return_and_payment | GST F5 return and payment — quarterly accounting periods | quarterly | GST-registered businesses on standard quarterly GST accounting periods | primary | 2026-10-28 | GST filing due dates and requests for… |
| IRAS table: Jan–Mar → 30 Apr, Apr–Jun → 31 Jul, Jul–Sep → 31 Oct, Oct–Dec → 31 Jan (one month after the period end, i.e. the last day of the following month for month-end periods). Businesses with special (e.g. monthly or non-calendar) accounting periods are also due 1 month… | ||||||||
| eci-annual | cit | provisional_return | Estimated Chargeable Income (ECI) filing | annual | Companies, unless they qualify for the ECI filing waiver (annual revenue ≤ S$5 million and ECI is nil) or are specifically not required to file | primary | 2026-10-28 | Estimated Chargeable Income (ECI) Filing |
| Encoded as the last day of the 3rd month after the financial year end (IRAS example: FYE 30 Jun 2024 → 30 Sep 2024); exact for month-end year ends. ECI is a return, not a payment: tax on the ECI is payable within one month of the Notice of Assessment, or in instalments for GIRO… | ||||||||
| form-c-annual | cit | return | Corporate income tax return — Form C-S / Form C-S (Lite) / Form C, due 30 November of the Year of Assessment | annual | All companies (Form C-S / C-S (Lite) / Form C / dormant-company form) | primary | 2026-10-28 | Basic Guide to Corporate Income Tax for… |
| The deadline is a fixed calendar date (30 Nov of the Year of Assessment), not relative to the company's year end. Singapore's preceding-year basis: income of the financial year ending in calendar year N is assessed in YA N+1, so the period here is the calendar year in which the… | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.