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Individuals

 

Individuals (For locals)

    Introduction to individual income tax
    Do I have to pay tax?
      Working in Singapore
      Doing business in Singapore (sole-proprietor, partner, freelancer, taxi driver, hawker, commission agent...) 
      Having investments in Singapore (property, shares, unit trusts, fixed deposits...) 
      Working outside Singapore
      Not working (retirees, housewives, students, NSmen...)
    Do I have to file tax?
    Filing tax
      Know what is taxable, what is not
  Deductions to save tax
  How to file
      e-Filing
      Paper Filing
      Common filing mistakes
      Income not previously reported
  How to calculate your tax 
  Penalties for filing late or not filing
  Penalties for filing a wrong return
    After filing tax
      When will I get my tax bill?
      Change filing details
      Check if IRAS received my filing?
    After getting tax bill (Notice of Assessment)
      How to read your tax bill
      What if the tax amount is not correct?
      How to pay
      Penalties for paying late or not paying
      Claim refunds
    Special schemes
  Area Representative Scheme
  Not Ordinarily Resident (NOR) Scheme
  Supplementary Retirement Scheme (SRS)
    Request copy of tax bill (Notice of Assessment) and other documents
    Update personal particulars
    Settle tax matters for the deceased
    Income tax rates
 

Individuals (For foreigners)

    Who are foreigners?
    If you work in Singapore
      If you are in Singapore for 183 days or more
  If you are in Singapore for less than 183 days
    If you work for a foreign employer
    If you do business in Singapore
    If you own property in Singapore
    If you are relocating to Singapore
    If you are a non-resident director
    If you are a non-resident professional (consultant, trainer, coach...)
    If you are a non-resident public entertainer (artiste,musician, sportsman...)
    For employer of foreigners
    For payer of non-resident directors
    For payer of non-resident professionals
    For payer of non-resident public entertainers
    For payer of foreign companies
 

 Property

 

For property buyers

    What is property tax?
    If you are buying a HDB flat
    If you are buying a private residential property (including foreigners)
    If you are buying a vacant land-land under redevelopment
    If you are buying other types of properties
    How do you check the current owner(s)?
    How do you check the outstanding property tax?
    How do you check the Annual Value (AV) of a property?
 

For home owners (HDB, private apartments, landed homes)

    About property tax
      What is property tax?
      How is my property tax computed?
      How much property tax do I need to pay?
      What is the Annual Value of my property?
      Do I need to pay tax on rental income?
    After getting valuation notice or bill
    Apply for owner-occupier concession or tax reliefs
    Check outstanding tax
    Claim refunds
    Check statement of account
    Update change of mailing address
    When to notify IRAS
 

For other building owners

    About property tax
  What is property tax?
  How is my property tax computed?
  Do I have to pay tax on rental income?
  What is the Annual Value of my property?
  How much property tax do I need to pay?
    After you receive your valuation notice or bill
    Apply for tax relief or exemption
  If your property could not be rented out
  If your property is owned and used by a registered charity for charitable, public religious worship, educational purposes
    Check statement of account
    Update change of mailing address
    When to notify IRAS
 

For Land owners (including redevelopment properties)

    About property tax
  What is property tax?
  How is my property tax computed?
What is the annual value (AV) of my property?
  How much property tax do I need to pay?
    After you receive your valuation notice or bill
    Apply for tax relief or exemption
    Check statement of account
    When to notify IRAS
 

For estate agents & lawyers

    Search the Electronic Valuation List (EVL)
    Integrated Legal Requisition System (InteReq)
    File notice of transfers
    Penalties for late filing of Notice of Transfer
    File owner’s returns
    Print statement of accounts
    Stamp duty matters
 

Services (house numbering, licenses...)

    House numbering
    Street & building name
    House agent licensing
    Appraiser licensing
 

 Other taxes

 

Stamp duty

    Introduction to stamp duty
      E-Stamping
      When do you need to stamp
    Property Related
      Sale & Purchase
      Transfer by the way of gift
      Trust Deed / Declaration of trust
      Distribution of assests
      Partition
      Exchange
      Settlement
    Leases
      Lease involving fixed rental
      Lease involving variable / unknown rental
      Lease involving premium
      Variation of lease / supplemental lease
      Novation / Assignment of lease
      Surrender of lease
    Mortage
    Shares related
      Transfer on sale
      Transfer of shares by way of gift
      Trust Deed / Declaration of trust
      Distribution of assets
    Calculate stamp duty
    How to pay
    Penalties for late stamping
    Penalties for paying late or not paying
    Claim Refunds
    How to object to stamp duty assessment
    How to amend your stamp duty certificates
    Remissions
    Relief
    Exemptions
    What you need to know about 'adjudication'
 

Estate duty

    What is estate duty?
    Getting estate duty clearance
  How to calculate estate duty?
    Estate duty forms
  How to pay?
  Penalties/Interest for paying late or not paying
  FAQs
    Glossary
    If estate is generating income...
 

Trust

    What is estate/trust income tax
      Estate/trust income - what to declare
    Guide for an administrator or a trustee
      Estate under administration/held in trust
      Difference between estate duty and income tax of an estate
      When distributing to non-resident beneficiaries
      Notify beneficiaries to declare share of income
    Before filing
      Keep proper records & accounts
    Filing your estate/trust income tax (Form T)
      How to obtain Form T
      Calculate estate income tax
      Calculate trust income tax
    Beneficiary of estate or trust
      Beneficiary of estate income
      Beneficiary of trust income
      How to declare
    Penalties for filing late or not filing
    Penalties for paying late or not paying
    How to pay
    Claim refunds
 

Clubs, trade associations, MCs and town councils

    What are Bodies of persons?
    Know what is taxable and what is not
    File your tax (Form P1)
    Penalties for filing late or not filing
    What if tax amount is not correct
    How to pay
    Penalties for paying late or not paying
    Claim refund
    Loss carry-back system
    Tax rate
    Tax Computation
 

CESS

    Introduction to CESS
    Registering for CESS
    For CESS-registered traders
    How to pay your CESS?
    Penalties for paying late or not paying
    How to cancel your CESS registration
    Changes to Cess with effect from 1 July 2007
    CESS Forms
 

Charities/IPCs

    Overview of Charities and IPCs
    Donations and Tax Deductions
    Frequently Asked Questions
 

Private lottery duty

    What is private lottery duty?
    Do I need a permit?
    Private lottery duty rate
    Submitting the statement of accounts
    When to pay?
    How to pay?
    Penalties for non-compliance
 

Betting & sweepstake duties

 

TV licence fee

    Link-up between IRAS and MDA
    How do I apply for a TV Licence?
    What will happen to my TV Licence if I sell my property?
    What will happen to my TV Licence if my property is tenanted?
    How do I terminate my TV Licence?
 

 About IRAS

 News & Events

 Careers

 Useful Links

 Contact Info

 

Businesses

 

For companies

    Introduction to corporate tax
      What is a company?
      Scope of Tax
      Tax Rates & tax exemption schemes
      One-tier tax system vs. imputation system
    Guide for new companies
      When and how to file income
      Tax exemption scheme for new start-up companies
    Updating company particulars
    Keeping proper records
    Filing Estimated Chargeable Income (ECI)
      What is ECI? Who needs to file?
      When to file? What if I don't file? 
      How to file
      How to revise ECI amount
      How to pay
    Filing Income Tax Form (Form C)
      What is Form C? Who needs to file?
      When to file?
      How to obtain Form C
      What documents need to be filed?
      How to complete Form C
      How to file
      Penalties for filing late or not filing
      Penalties for filing a wrong return
    Preparing tax computation
      What is a tax computation?
      What is taxable income?
      What can be deducted
      For investment holding companies
      For company servicing only related companies
      For property developers
      For shipping companies
    After getting Notice of Assessment
      How to pay
      Penalties for paying late or not paying
      Refund of tax
      How to object to NOA
    If you receive foreign income
      Resident vs non resident
      Applying for certificate of residence
      Exemption of foreign sourced income
      What is Avoidance of Double Tax Agreement
      Claiming Double Tax Relief
      List of Avoidance of Double Tax Agreements
    If you pay non-residents and non-resident companies (withholding tax)
    Applying for tax incentives
    Request copy of NOA & other documents
 

For partners

    What is a partnership or a limited liability partnership (LLP)?
    Guide for new partnerships
    If you are the precedent partner
      Who is a precedent partner?
      Keep proper records & accounts
      Prepare statement of accounts
      File Form P
      Penalties for filing late or not filing
      Penalties for Filing a wrong return
      Check status of allocation
      Notify partners of allocation of profit/loss
      How to object to notice of allocation
    Filing your tax
      Know what is taxable, what is not
      Deductions to save tax (expenses, donations, reliefs...)
      How to file
      How to calculate your tax
      Penalties for filing late or not filing
      Penalties for filing a wrong return
      How to calculate your tax
      How to calculate your tax
      Deducations to save tax
    After filing
      Change filing mistakes
      Check if IRAS received your tax form
      Check status of assessment
    After getting tax bill (notice of assessment)
      What if the tax amount is not correct
      How to pay
      Penalties paying late or not paying
      Claim refunds
    Make Medisave contributions
    Update personal particulars
    If you pay foreigners or foreign companies (withholding tax)
    If you are foreigner ceasing business & leaving Singapore
 

For sole-proprietors / self-employed

    Who is a sole-proprietor?
    A guide for new sole-proprietors
    Before filing
      Keep proper records & accounts
      Prepare statements of account
      Business making losses
    Filing your tax
      Know what is taxable, what is not
      Deductions to save tax
      How to file
      How to calculate your tax
      Penalties for filing late or not filing
      Penalties for filing a wrong return
    After filing
      Change filing details
      Check if IRAS received my tax form
      Check status of assessment
    After getting tax bill
      What if the tax amount is not correct?
      How to pay
      Penalties for paying late or not paying
      Claim refunds
    Make Medisave Contributions
    Request copy of tax bill & other documents
    Update personal particulars
    Foreigners Ceasing Business and Leaving Singapore
    If you pay foreign Non-Resident Professionals
 

Responsibilities as employer

    Filing employee earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
    FAQ on employee's remuneration
    Getting tax clearance
      What is Tax Clearance?
      How to file Tax Clearance
      After filing Tax Clearance
      Penalties for filing late or not filing
      After getting Clearance Directive
    If you employ non-resident directors
    Keeping proper records
 

Withholding tax

    What is withholding tax?
    If you pay non-resident professionals
      Tax obligations (withholding tax)
      Calculate withholding tax
      Claim expenses
      Multiple payments for a single engagement
      Claim exemption under tax treaty
      Foreign arbitrators (From 3 May 2002)
      FAQs
    If you pay non-resident public entertainers
      Withholding tax treatment
      Tax obligations (withholding tax)
      What is taxable, what is not?
      Calculate withholding tax
      Claim exemption under tax treaty
      Transitional arrangements for contracts entered into prior to 1 Jan 2008
      Multiple payments for a single engagement
      FAQs
    If you pay non-resident directors
      Tax obligations (withholding tax)
      What is taxable, what is not?
      FAQs
    If you pay non-resident companies
      For what payments do I withhold tax?
      What payments are exempt from withholding tax?
      Withholding tax rates
    Withdrawal from SRS accounts
      Tax obligations (withholding tax)
      Calculate withholding tax
    File Withholding Tax
    When to file and pay
    How to pay
    Penalties for paying late or not paying
    Tax Forms
 

 Goods & services tax (GST)

 

Introduction to GST

 

Registering for GST

    Do I have to register?
      Compulsory registration
      Voluntary registration
      Should I register for GST under Voluntary Registration?
    How to register
    What must I do after registering?
    Do I have to pay security deposit?
 

For GST-registered traders

    Guide for new GST-registered traders
    How to pay, charge & implement GST
      What to do with your price display, invoice & accounts 
      What are taxable goods & services (including deemed supplies)?
      What GST rate to charge on taxable goods & services?
      When should GST be reported/accounted in your return?
      How to pay GST on imports
      How to claim GST on expenses, purchases (including imports) & bad debt
      How to implement the GST rate change
    How to complete & file your GST returns
      Choose the right accounting periods
      Complete your returns correctly
      Report foreign exchange differences
      Correct mistakes in past returns
      Compulsory e-Filing of GST
      Penalties for filing late or not filing
      Important due dates 
    After getting GST assessment
      How to pay
      Penalties for paying late or not paying
      How to object to GST assessment
      Expecting Refunds
    GST schemes
      Tourist Refund Scheme
      Cash Accounting Scheme
      Gross Margin Scheme
      Major Exporter Scheme
      Zero GST Warehouse Scheme
      Waiver Of GST For Goods Removed From Zero GST Warehouse By MES Trader
      Approved Contract Manufacturer And Trader (ACMT) Scheme
      Approved Third Party Logistics Company (3PL) Scheme
      Approved Marine Fuel Trader (MFT) Scheme
    Notify IRAS of changes to your business
    How to cancel your GST registration
    GST Glossary
 

For consumers (shoppers, tourists, customers...)

    How GST affects you
 

For non-GST registered traders

 

Check if a business is GST registered

 

GST for specific industries

    Advertising
    Charities and Non-Profit Organisations
    Consultancy and Professional Services
    E-Commerce
    Energy
    Financial Institutions
    Hotel, Food & Beverages
    Logistics Companies and Freight Forwarders
    Manufacturers
    Marine, Shipping and Aviation
    Motor Car Dealers
    Real Estate and Construction
    Retailers
    Telecommunication
    Travel
 

 Quick links

 

e-Tax Guides

    Income Tax
    GST
    Property
    Stamp duty
    Charities/ IPCs
 

e-Services

    Individuals
    Businesses
    GST
    Property
    EASY
    Other e-Services
 

Tax payment

    Individuals
  Businesses
  Property
  GST
  Other taxes and services
 

Refunds

 

Tax forms

    Individuals
    Business & Employers
    GST
    Property
    Other Taxes & Services
 

Tax treaties

 

Tax acts

    Income Tax
    Goods and Services tax
    Property Tax
    Property Tax (Surcharge)
    Appraisers and House Agents
    Betting and Sweepstake Duties
  Economic Expansion incentives
    Estate Duty
    Private Lotteries
    Stamp Duties
 

Exchange rates

 

Tax academy


Last Updated on 4 July 2008

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