Singapore Earned Income Relief EIR Calculator 2026 — IRAS YA2026 Auto-Applied S$1,000 / S$6,000 / S$8,000 Age Bands, CPF Payslip Deduction & myTax Portal Take-Home Pay

Earned Income Relief (EIR) is an automatic personal income tax relief granted by IRAS to Singapore tax residents who have earned income in the year of assessment. “Earned income” includes employment income (salary, bonuses, commissions), self-employment income, and trade income. EIR is applied automatically based on the taxpayer’s age at 31 December of the year preceding the assessment year — so for YA 2026, your age on 31 December 2025 determines which EIR band applies.

For YA 2026, the standard EIR amounts are: S$1,000 for taxpayers below age 55; S$6,000 for those aged 55 to 59; and S$8,000 for those aged 60 and above. Handicapped taxpayers receive enhanced amounts: S$4,000 (below 55), S$5,000 (55–59), and S$8,000 (60+). The age 60+ amounts are the same for both standard and handicapped taxpayers.

EIR is applied automatically by IRAS — you do not need to manually enter it on your Form B1 or myTax Portal e-filing. IRAS determines your eligibility based on your earned income (from your employer’s IR8A submission under the Auto-Inclusion Scheme) and your age at 31 December 2025. Your Notice of Assessment (NOA) for YA 2026 will include EIR as a pre-filled relief. You should verify the amount is correct when reviewing your NOA via myTax Portal with Singpass.

Handicapped taxpayers receive enhanced EIR to recognise the additional workplace challenges they face. For YA 2026: S$4,000 for those below age 55 (vs S$1,000 standard); S$5,000 for those aged 55 to 59 (vs S$6,000 standard — note standard is higher at this band); S$8,000 for those aged 60 and above (same as standard). The enhanced EIR for under-55 handicapped taxpayers is four times the standard amount. For 55–59, the standard EIR (S$6,000) is actually higher than the enhanced (S$5,000) — IRAS auto-applies the standard amount in this case.

The jump from under-55 EIR (S$1,000) to the age 55–59 EIR (S$6,000) is significant: an increase of S$5,000 in relief. At a 15% marginal rate, this saves an additional S$750 per year automatically. At a 19% marginal rate (income S$200,000–S$240,000), the saving is S$950. This occurs in the same year that CPF contribution rates for employers also begin reducing, so the net tax position of turning 55 involves several changes. Similarly, turning 60 adds another S$2,000 in EIR (from S$6,000 to S$8,000), saving up to S$400 more at 20% marginal rate.

Earned income for EIR purposes includes: employment income such as salary, wages, bonuses, commissions, and director’s fees from employment; self-employment income from running a business or trade as a sole proprietor or partner; and approved employment income under IRAS guidelines. Earned income does NOT include passive investment income such as dividends, interest, rental income, or CPF LIFE payouts. Singapore citizens and PRs on long-term overseas assignments may also qualify if their Singapore-sourced employment income meets IRAS criteria.

Yes. EIR is available to self-employed persons, freelancers, sole proprietors, and partners in a partnership, provided they have self-employment income in the year. Unlike salaried employees whose EIR is automatically included via the IR8A Auto-Inclusion Scheme, self-employed persons must declare their self-employment income on their tax return (Form B). IRAS then applies EIR automatically based on the declared income and the taxpayer’s age. Self-employed MediSave contributions are separate from EIR and are not part of the calculation.

Yes. EIR counts toward the S$80,000 aggregate personal income tax relief cap. However, given its relatively small amounts (S$1,000 to S$8,000), EIR typically leaves significant cap space for other reliefs. For most working Singaporeans under 55 with mandatory CPF contributions of around S$19,200 (at the OW ceiling), EIR uses just S$1,000 of the cap, leaving S$59,800 for SRS, CPF top-ups, WMCR, parent relief, and other reliefs.

No. EIR is available only to Singapore tax residents — Singapore Citizens, Permanent Residents, and foreigners who satisfy the 183-day residency test for the year. Non-residents are subject to a flat 24% withholding tax (or 15% for employment income, whichever is higher) and are not entitled to personal tax reliefs including EIR. Employment Pass holders who are non-resident for tax purposes cannot claim EIR. However, EP holders who qualify as tax residents (staying more than 183 days) can claim EIR like any other resident.

EIR is granted in full regardless of how many months you worked during the year, as long as you have some earned income in the year of assessment. There is no pro-rating of EIR for partial-year employment. A taxpayer who starts working in November 2025 and earns any employment income will receive the full EIR for YA 2026 based on their age at 31 December 2025. Similarly, a taxpayer who retires mid-year but had earned income before retirement still qualifies for the full EIR amount.

Yes — EIR and CPF/Provident Fund Relief are two separate reliefs and can both be claimed simultaneously. They are both inside the S$80,000 aggregate cap and are added together. For a typical Singapore employee under 55 earning S$96,000 (maximum OW cap): CPF relief = S$19,200 + EIR = S$1,000 = S$20,200 total, leaving S$59,800 of cap space for other reliefs. There is no restriction on claiming both in the same assessment year.

EIR and WMCR are completely independent reliefs that can both be claimed in the same year. Working mothers claim EIR automatically based on their age, and then separately claim WMCR for each qualifying child (S$8,000/S$10,000/S$12,000 per child from YA 2025). Both count toward the S$80,000 aggregate cap. A working mother under 55 would have EIR of S$1,000 plus WMCR starting at S$8,000 for the 1st child. The total cap usage for these two reliefs alone is S$9,000, leaving substantial space for CPF, SRS, and other reliefs.

EIR is only for taxpayers with earned income — it does not apply to CPF LIFE payouts, pensions, or passive investment income. If you have retired and your sole income is from CPF LIFE, a pension scheme, rental income, or investments, you do not qualify for EIR. However, if you continue to work part-time, do consulting, or have any self-employment income alongside your retirement income, you qualify for EIR on that earned income component.

For salaried employees whose employers participate in the Auto-Inclusion Scheme (AIS), no documentation is needed — IRAS receives your IR8A directly from your employer and applies EIR automatically. For self-employed persons, you need to declare your trade or self-employment income on your Form B, and IRAS will apply EIR based on your declaration and age. For handicapped taxpayers claiming enhanced EIR, ensure your handicapped status is updated with IRAS. Documentation of the handicapped condition (doctor’s certification) may be required if IRAS requests verification.

Since EIR is auto-applied by IRAS, omissions are rare. However, if your NOA shows an incorrect EIR amount (e.g., standard S$1,000 instead of enhanced S$4,000 for a handicapped taxpayer), you can amend your assessment via myTax Portal using Singpass. Select “Object to Assessment” or “Amend Assessment” for the relevant year. You can amend YA 2024 and YA 2025 returns up until a certain deadline. For older years (more than two prior YAs), contact IRAS directly. Always review your NOA immediately upon receipt to catch any discrepancies.

Your Notice of Assessment (NOA) for YA 2026, available on myTax Portal at mytax.iras.gov.sg via Singpass, will list EIR as a line item under “Tax Reliefs.” It will show the applicable amount (S$1,000, S$4,000, S$5,000, S$6,000, or S$8,000) and include it in the total personal relief deductions used to arrive at your chargeable income. NOAs are typically issued between May and September 2026 for e-filed returns. If you filed a paper return, the NOA may arrive later. Log into myTax Portal to view your NOA digitally rather than waiting for the postal copy.