Singapore tax guideDo you need to file?
Most employees file, but much of it is pre-filled
You need to file if IRAS sends you a notice, or if your yearly income is more than S$22,000. If your employer is in the AIS, your salary is already filled in.1
No-Filing ServiceIRAS sends your assessment directly. Check it, and only file if something is wrong or missing.
Employer in the AISSalary is pre-filled. You review it and add reliefs and other income.
Employer not in the AISYour employer gives you Form IR8A by 1 March. You enter the figures yourself.
How to file
Filing in myTax Portal, step by step
- 1Log in with SingpassGo to mytax.iras.gov.sg. Foreigners without Singpass can apply for one, or use a Singpass Foreign user Account.
- 2Open Individual Income Tax, then File Income Tax ReturnFiling opens on 1 March each year.
- 3Check pre-filled income and add the restRental income, trade income and income from employers not in the AIS.
- 4Claim your reliefsSome, like CPF relief, are filled in for you. Others you must claim each year.
- 5Submit and wait for your Notice of AssessmentUsually from April. Pay within 30 days, or set up GIRO for up to 12 monthly instalments.
Filing deadlines
Filing dates — confirm against your IRAS notice
- 30 Nov 2026Corporate income tax return (Form C-S / C)Companies, for YA 2026
- 1 March — annual deadlineIR8A employment income formsEmployers give to employees and submit to IRAS
- 18 April — annual deadlineIndividual return, paper filingResidents and non-residents
- 18 April — annual deadlineIndividual return, e-filingEmployees and the self-employed
- Monthly / quarterlyGST returnOne month after each accounting period
- Within 3 monthsEstimated Chargeable Income (ECI)Companies, after financial year end
Late filing and payment
What happens if you are late
| Situation | What IRAS can do |
|---|---|
| Return filed late | Estimated assessment, composition penalties or prosecution may apply; see IRAS. |
| Tax paid late | 5% penalty, then 1% a month, up to 12% |
| Repeated failure to file | Summons to court, fines and possible travel restrictions |
FAQ
Common questions
Usually yes, if IRAS asks you to. Your employment income is pre-filled, but you still review it and add reliefs. Some people are on the No-Filing Service and get an assessment automatically.
IRAS can estimate your tax and charge a composition fine. If you keep not filing, you may be summoned to court.
Yes. With GIRO you can usually spread payments over up to 12 interest-free monthly instalments.