IRAS Rental Income Tax Calculator (Singapore)
Estimate how much tax you owe on Singapore rental income using IRAS YA2025 progressive rates. Free, instant, no login required.
Your Rental Details
Deductible Expenses (optional)
Frequently Asked Questions
How is rental income tax calculated in Singapore?
Rental income in Singapore is taxed as part of your total personal income at progressive rates from 0% to 24%. You first calculate net rental income by subtracting allowable expenses (property tax, mortgage interest, repairs, fire insurance, agent commission) from gross rent. This net rental income is added to your other income, and tax is calculated on the total using IRAS progressive brackets.
What expenses can I deduct from rental income in Singapore?
IRAS allows deduction of expenses wholly and exclusively incurred in producing rental income: property tax, mortgage interest (not principal), repairs and maintenance (not improvements), fire insurance premiums, and property agent commission. Renovation costs and capital expenditure are not deductible.
Is there a cap on agent commission deduction?
Yes. The agent commission you can deduct is generally capped at one month of rent (i.e., your annual rental income divided by 12). Any commission paid above this amount may not be fully deductible.
How do I estimate my rental income tax in Singapore?
Use our free IRAS Rental Tax Calculator: enter your annual rental income, deductible expenses, and other personal income. The calculator applies Singapore YA2025 progressive tax rates and shows the estimated tax attributable to your rental portion specifically.
What is the tax rate on rental income in Singapore?
There is no separate tax rate for rental income. It is added to your total personal income and taxed at progressive rates: 0% on the first $20,000, then 2%, 3.5%, 7%, 11.5%, 15%, 18%, 19%, 19.5%, 20%, 22%, 23%, and 24% on income above $1,000,000.
When is the IRAS rental tax filing deadline?
For e-filing, the deadline is 18 April of the following year (e.g., 18 April 2025 for income earned in 2024). For paper filing, the deadline is 15 April. Late filing may result in penalties and estimated assessments from IRAS.
Singapore Income Tax Rates — YA2025
| Chargeable Income | Rate |
|---|---|
| First $20,000 | 0% |
| $20,001 — $30,000 | 2% |
| $30,001 — $40,000 | 3.5% |
| $40,001 — $80,000 | 7% |
| $80,001 — $120,000 | 11.5% |
| $120,001 — $160,000 | 15% |
| $160,001 — $200,000 | 18% |
| $200,001 — $240,000 | 19% |
| $240,001 — $280,000 | 19.5% |
| $280,001 — $320,000 | 20% |
| $320,001 — $500,000 | 22% |
| $500,001 — $1,000,000 | 23% |
| Above $1,000,000 | 24% |
Source: Inland Revenue Authority of Singapore (IRAS). Rates apply to tax-resident individuals. Non-residents are taxed at a flat 22% or progressive rates, whichever is higher.
Stop guessing your rental tax
Zurently tracks your rental income, expenses, and generates IRAS-ready tax summaries automatically.
Sign Up Free