print friendly version
Text Size  A  A  A

For sole-proprietors/self-employed (freelancers, commission agents, taxi drivers,hawkers...)

Important Dates Tax forms e-Tax Guides e-Services


  • 1st Jan 2009 - If you are issued with an UEN, please use the UEN as your Tax Reference Number when you correspond with IRAS. More information on UEN.
  • Working sheets for taxi-drivers, commission agents and general traders.


Most viewed pages for sole-proprietors/self-employed (freelancers, commission agents, taxi drivers,hawkers...)

Productivity and Innovation Credit

For Companies

Contact Info

Individuals (For locals)

Call Us

If you have received full-time or part-time income from trade, business, vocation or profession, you are considered a self-employed person. You have to report this income in your tax return. This page shows the relevant information to help you prepare and file your tax return.

For YA2015! You can file your income declaration electronically via myTaxPortal using your SingPass or IRAS PIN from 01 March to 18 April 2015 for instant acknowledgement.For more details on filing your tax return, please refer to the FAQs and how to file.

To help self-employed taxpayers to comply, IRAS conducts regular reviews on businesses in the various professions and industries. Improve your understanding of your tax obligations by reading the common mistakes that self-employed taxpayers tend to make.

At a Glance Preparing for Filing

After Filing FAQ!

Information Guides for Sole-Proprietors / Self-Employed

Record Keeping Essentials

Withholding Tax

How to file


Getting It Right



Payment & Refunds


Last Updated on 13 March 2015

© 2014 Inland Revenue Authority of Singapore. All Rights Reserved.