Tax Clearance Calculator Singapore 2026
Estimate the income tax payable for tax clearance (IR21) when a foreign employee or PR leaves Singapore. Covers salary, bonus, encashed leave, notice pay, and gratuity — with a breakdown of IR21 employer obligations.
Estimated Tax to Clear
S$6,225
5.9% effective · Tax Resident · Progressive resident rates (≥183 days)
Income Breakdown
IR21 Filing — Employer Obligations
• File IR21 at least 1 month before the employee's last day of employment.
• Withhold all monies due to the employee from the date of filing until IRAS grants clearance.
• IRAS will issue a Directive to Pay or Directive to Release funds after computing the tax.
• Penalty for late filing: Up to S$1,000 fine or imprisonment under Income Tax Act.
Who Needs Tax Clearance (IR21)?
Must file IR21: All employers for foreign employees (EP, S Pass, WP) and PRs who are ceasing Singapore employment, going on an overseas posting for ≥3 months, or leaving Singapore permanently.
Exempt from IR21: Singapore citizens, and short-term employees earning below the tax threshold who have been in Singapore for ≤60 days.
Filing deadline: At least 1 month before the employee's last day. For employees leaving Singapore immediately, file as soon as possible.
Withholding: Employer must withhold all salary, bonuses, and payments from the filing date until IRAS issues clearance — typically 7–10 working days.
Source: IRAS (iras.gov.sg) · File IR21 at mytax.iras.gov.sg
IR21 Tax Clearance Process
Tax Clearance Reference — Key Deadlines
| Event | Deadline / Rule |
|---|---|
| File IR21 | At least 1 month before last day of employment |
| Withhold salary/payments | From date IR21 is filed |
| IRAS clearance issued | Typically 7–10 working days after filing |
| Late filing penalty | Up to S$1,000 fine under Income Tax Act |
| Employee leaves before clearance | Employer remains liable for tax owed |
File IR21 at mytax.iras.gov.sg · Source: IRAS (iras.gov.sg) · Updated 2026.