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Individuals

 

Individuals (For locals)

    How to file tax? 
    What income is taxable? 
    What deductions can I claim to save tax? 
    Do I have to file tax? 
    What do I need to know if I'm working outside Singapore? 
    How to calculate my tax? 
    Getting Started
      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 
      Am I an Employee or a Self-Employed 
      Know what is taxable, what is not
Deductions to save tax (reliefs, expenses, donations...) 
  How to file tax 
      e-Filing
      Filing using paper tax return
      Common filing mistakes
      Income not previously reported
  How to calculate your tax 
  If you have failed to file or filed late 
  If you make inaccurate or incomplete declaration in your tax return without any intention to evade taxes 
    After filing tax:
      When will I get my tax bill
      Change filing details
      Check if IRAS has received my filing
    After getting the tax bill (Notice of Assessment):
      How to read your tax bill
      What if the tax amount is not correct
      How to pay
      If you have failed to pay or paid late 
      Claim refunds
    No Filing Service (NFS) 
    Special schemes:
  Area Representative Scheme
  Not Ordinarily Resident (NOR) Scheme
  Supplementary Retirement Scheme (SRS)
   Angel Investor Tax Deduction Scheme (AITD) 
    Income tax rates
  Request copy of tax bill (Notice of Assessment) and other documents 
    Update personal particulars
    Settle tax matters for the deceased
  Keeping proper records 
    Income tax glossary

Individuals (For foreigners)

  As an expatriate, what do I need to know 
    Do I have to pay tax 
    Do I have to file tax 
    What deductions can I claim to file tax 
    Update personal particulars 
  When will I get my tax bill 
    Change filing details 
    If I am leaving Singapore 
    For Foreigners 
    In I work in Singapore 
      If I am in Singapore for 183 days or more (tax resident) 
If I am in Singapore for less than 183 days (non-resident) 
  If I work outside Singapore 
Income received from outside Singapore (Overseas employment) 
  If I work for a foreign employer
    If I do business in Singapore
    If I own property in Singapore
    If I am relocating to Singapore
    If I am a non-resident director
    If I am a non-resident professional (consultant, trainer, coach...)
    If I am a non-resident public entertainer (artiste,musician, sportsman...)
    For payer/employer of foreigners or foreign companies 
    For payer of non-resident directors
    For payer of non-resident professionals
    For payer of non-resident public entertainers
    For payer of foreign companies
  For employer of foreigners
For new taxpayers 
  Compliance Matters 
     
 

 Property

For property owners

Know your property tax 
  How is property tax computed 
    How is Annual Value determined   
    Who is responsible for paying property tax  
    How to read your annual bill and valuation notice 
    Can you object to the tax payable  
  Property Tax Rates 
  Check your property tax concession and relief  
    Concessionary Property Tax Rates for Owner-Occupied Residential Properties 
    You are unable to rent out your property (Full Vacancy Claim) 
    Property Tax Remission for Residential Property undergoing addition & alteration work (Bldg Work Remission) 
    Property Tax Remission for Residential Property undergoing reconstruction (Vacant Land Rems 97 Order) 
    Property Tax Rebates for owner-occupied residential properties 
    Property Tax Exemptions for buildings owned & used by a registered charity (S6(6) Bldg Exemption) 
    Property Tax Rebates for Commercial / Industrial Properties (COM/ IND Rebate) [Expired] 
    Property Tax Exemption for land granted “Approved Building Project” status (Land Under Dev (App Proj) 01) 
    Property Tax Deferral for Land Approved for Development (Budget 2009) 
  Calculate your property tax 
  Pay your property tax
    Modes of property tax payment  
    Apply for GIRO 
    Terminate GIRO 
    Check outstanding tax (e-Service) 
    Request Statement of account / bill / Valuation Notice (e-Service) 
    Payment due date 
    Penalties for paying late or not paying 
    Tax Refunds 
   Before you sell/rent out/carry out building works... 
  Sell your property 
    Rent out your property 
    Income Tax on Rental Income for Individual Owners 
    Income Tax on Rental Income for Corporate Owners    
    Change the rental/lease amount of your property 
    Cannot rent out your property 
    Carry out addition and alteration or reconstruction works to your property 
    Demolish and/or rebuild your property 
    Move out of your property 
  I need to:
    Check outstanding property tax   
    Apply for owner-occupier's tax rates   
    View the Annual Value of my property  
    Pay Income Tax on my rental Income  
    Claim refund of tax for my vacant property   
    Get a copy of my payment voucher to make payment via internet banking/ AXS/ SAM 
    View or print property tax bills/ statement of account  
  File an objection to my Annual Value  
    View or change my mailing address  
    Read property tax information brochures in other languages [Chinese/Malay/Tamil]  

For property buyers (Before purchase)

HDB flats (From HDB) 
  Design, Build and Sell Scheme (DBSS) Flat (Sold by developer under HDB regulation) 
  HDB/ DBSS Resale Flats (Sold by owner) 
  Private Residential Properties
  Offices, shops, factories... 
  Vacant land or development sites 
  Property Tax Calculators for:
  HDB Flat  
  Private Residential Property  
Commercial/ Industrial Property   

For real estate & legal professionals
(including house numbering, appraiser's licence) 

  What is Electronic Valuation List (EVL) 
  What is Integrated Legal Requisition System (InteReq) 
    How to file a Notice of Transfer 
  If you fail to submit the Notice of Transfer on time or are late in submitting the Notice of Transfer  
    What is stamp duty 
  How to file owner's return  
    How to request for a statement of account 
  Property Tax Calculators for:
     HDB Flat  
     Private Residential Property  
    Commercial/ Industrial Property  
  Services (house numbering, licence...)
  Application for House number  
    Application for Appraiser’s licence 
 

Compliance Matters

  If you have failed to report or reported late to the Chief Assessor/Comptroller of Property Tax  
If you have failed to pay or paid late 
    If you are selected for audits  
 

 Other taxes

 

Stamp duty

    Introduction to stamp duty
    Calculate stamp duty 
    Stamp duty payment methods 
    Time limit for stamping 
    Places to go for stamping 
    Acquisition or disposal of property 
    Distribution of assets 
      Exchange 
      Partition 
      Sale & Purchase 
      Settlement 
      Transfer by way of gift 
      Trust deed/ Declaration of Trust 
      Mortgage 
    Leases
      Lease involving fixed rental
      Leases invloving premium 
      Lease involving variable / unknown rental
      Novation / Assignment of lease
      Surrender of lease
      Variation of lease/ Supplemental agreement 
    Shares related
      Distribution of assets 
      Transfer of shares by way of gift
      Transfer on sale 
      Trust Deed / Declaration of trust
      Mortgage 
    Penalties for late or insufficient stamping 
  Penalties for paying late or not paying
    Stamp duty rates 
    Person liable to pay stamp duty 
    Claim refunds
    Object to stamp duty assessment
    Amend stamp duty certificate 
    Remissions
    Relief
    Exemptions
    Adjudication 
    Audit review 
    e-Stamping 
    Tax forms 
 

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 
    If estate is generating income...

Trust

    Estate/Trust income - what to declare
    Difference between estate duty and income tax of an estate 
    Estate under administration/held in trust
    Notify beneficiaries to declare share of income
      When distributing to non-resident beneficiaries
  Before filing
      Keep proper records & accounts
    Filing your estate/trust income tax (Form T)
      About Form T 
      Calculate estate income tax
      Calculate trust income tax
      Penalties for filing late or not filing 
    After getting tax bill (Notice of Assessment)
      How to pay 
      Penalties for paying late or not paying 
      What if the tax amount is not correct 
    Claim refunds 
    Beneficiary of estate income 
    Beneficiary of trust income 

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)/ Update address or office bearer 
    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 and basic tax calculator 
    Tax obligations for Bodies of persons pending liquidation or de-registration 
 

Charities/IPCs

    Basic information about charities and IPCs 
    Charity portal 
    Different types of donations and their respective tax deductibility 
    Double tax deduction (DTD) scheme 
    List of registered grantmakers 
    Frequently Asked Questions
 

Casino tax

  How casino tax is computed
  Filing and paying casino tax
 

Private lotteries duty

    What is private lotteries duty 
  How to apply or renew permit 
    Getting new fruit machines / changing machine configuration
    Filing Form PL-R and other documents / when to file 
    How to compute duty 
    Penalties for filing late or not filing 
    When to pay 
    How to pay
    Penalties for paying late or not paying 
  Key changes in Private Lotteries Act 2011 
  Keeping proper records 
    Roles & responsibilities of external auditors 
 

Betting & sweepstake duties

  Scope of duty 
    Promoter of betting activities 
    Calculating duty 
    Reporting and paying duty 

 About IRAS

 News & Events

 Careers

 Ask IRAS 

 Useful Links

 Contact Info

 Feedback 

 Report on tax evasion

Businesses

 Productivity and Innovation Credit 

  One-off Corporate Income Tax (CIT) Rebate or SME Cash Grant (Budget 2011)  

For companies

    Productivity and Innovation Credit 
    Transfer pricing  
    Guide for new companies
        What is a company
        Scope of tax
        When and how to file income
        Tax exemption scheme for new start-up companies
    Tax exemption scheme for new start-up companies
    Workshops and Seminars on corporate tax 
    Tax rates & tax exemption schemes 
    Completion of Form C 
    Assessment Process 
  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)
        Tips for SMEs on Form C filing 
      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
        Essential information to note when filing Form C 
      How to revise Form C 
      How to check Form C or assessment status 
      If you have failed to file or filed late
      If you have failed to pay or paid late 
    Preparing tax computation
        What is a tax computation
        Basic Corporate Tax Calculator 
        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
        If you have failed to pay or paid late 
        Refund of tax
        How to object to NOA
        Request copy of NOA 
    If your company is dormant 
    If you are applying for strike-off/to cease registration 
    If you are under liquidation/judicial management/receivership 
    Updating company particulars
    Keeping proper records and time limit to raise assessments
    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
    Advance ruling system for income tax 
  Request copy of NOA & other documents
    One-tier corporate tax system
 

For partners

  If you are the precedent partner 
    File Form P (4-line statement) 
    Guide for new partnerships
    Wha is a partnership/ limited liability partnership (LLP)/ limited partnership (LP) 
    Keeping proper records and accounts 
  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
  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
      Claim refunds
      If you pay foreigners or foreign companies (withholding tax) 
        If you are a foreigner ceasing business & leaving Singapore 
        Request copy of tax bill and other documents 
        Update personal particulars 
 

For sole-proprietors / self-employed

    How to claim Productivity and Innovation Credit (PIC) 
    How do I make amendments to my tax filing
    File Form P (4-line statement) 
    How to file (for individual partners) 
    Common filing mistakes 
    Check if IRAS recieved your tax form 
    What is a Partnership / Limited Liability Partnership (LLP) / Limited Partnership (LP) 
    Filing your tax
        Do I have to file tax 
        Know what is taxable, what is not
        Deductions to save tax
        How to file
        How to calculate your tax
      Common Filing Mistakes 
        If you have failed to file or filed late 
        If you make inaccurate or incomplete declaration in your tax return without any intention to evade taxes 
    After filing
      Check if IRAS received my tax form
        Check status of assessment
        Change filing details 
    After getting tax bill
        What if the tax amount is not correct
        How to pay 
        If you have failed to pay or paid late 
        Claim refunds
        Medisave Contributions 
       
 

Responsibilities as an employer

    Filing employee earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
    FAQs on employee's remuneration
    Keeping proper records 
    Getting tax clearance for Foreign &SPR employees (IR21) 

Withholding tax

    What is withholding tax
    If you pay non-resident professionals
        Who are non-resident professionals 
        Tax obligations (withholding tax)
        Calculate withholding tax
        Multiple payments for a single engagement 
        Claim exemption under tax treaty
        Different tax treatment between non-resident professional and employee 
        Non-resident arbitrators 
        FAQs
    If you pay non-resident public entertainers
        Who are non-resident public entertainers 
        Tax obligations (withholding tax)
        What is taxable, what is not
        Calculate withholding tax
        Claim tax exemption
        Multiple payments for a single engagement
        FAQs
    If you pay non-resident directors
        Who is a non-resident director 
        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
    Foreigners/Singapore Permanent Residents when they withdraw from their Supplementary Retirement Scheme (SRS) Account 
        Tax obligations (withholding tax)
        Calculate withholding tax
    Forms to use when filing withholding tax
    When to file and pay
    Claiming of relief/exemption under the Avoidance of Double Taxation Agreement (DTA) 
    Confirmation of Payment (CP) 
    How to pay
    Penalties for paying late or not paying
    Tax Forms
  S45 e-Services 
  Compliance Matters 
If you have failed to file or filed late 
 

If you make errors in your tax return

    If you have failed to pay or paid late
    If you are selected for audits 
    If you are investigated for potential tax offences 
    Report a mistake to qualify for zero penalty or lower penalty 
    Report tax evasion or fraud 
    Compliance focus on Corporations 
 

 Goods & services tax (GST)

For GST-registered businesses

    When to charge 0% GST (zero-rate) 
    Can I claim GST (input tax) 
  What to fill in each box (completing GST return) 
    Common scenarios - Do I charge/ deem/ claim GST? 
  How does GST work 
  Charge & Claim GST
      How to implement GST 
      When to charge 7% GST 
      When to charge 0% GST 
      When is GST not charged 
      When to report supply in GST return 
      Can I claim GST (input tax) 
      Imports 
      Common scenarios - Do I charge/deem/claim GST? 
      Foreign currency transactions 
      Price display, invoicing and record-keeping 
      Information for specific industries 
    Complete & File GST return
      Overview of e-Filing process 
      What to fill in each box? 
      Correct errors made in GST return 
      Due dates and request for extension 
      Penalties for filing late or not filing 
      Check status of GST return 
      Check acknowledgement page/correspondence/notices 
      Change GST accounting periods 
    Payment/Refund of GST
      Payment modes 
      Penalties for paying late or not paying 
      When will I receive my GST refund 
      Check account summary/payments 
      GST assessment 
    GST Course "Introduction to GST" (e-Learning/Seminar) 
    GST schemes
      Import GST Deferment Scheme (IGDS) 
      Major Exporter Scheme (MES) 
      Tourist Refund Scheme 
      Hand-Carried Exports Scheme 
      Gross Margin Scheme 
      Discounted Sale Price Scheme 
      Cash Accounting Scheme 
      Zero GST Warehouse Scheme 
      Approved Contract Manufacturer and Trader (ACMT) Scheme 
      Approved Third Party Logistics Company (3PL) Scheme 
      Approved Marine Fuel Trader (MFT) Scheme 
      Approved Import GST Suspension Scheme (AISS) 
    Notify IRAS of changes to my business 
    Cancel GST registration 
    Apply for special GST registration 
      Group registration 
      Divisional registration 
    GST Assisted Self-help Kit (ASK) 
      ASK: Section 1 - GST Practices 
      ASK: Section 2 - Pre-Filing Checklists 
      ASK: Section 3 - Annual Review 
    Advance ruling system for GST 
    Implement GST rate change 
 

For non-GST registered businesses

    How does GST work 
    e-Learning course “GST-Before I Register” 
    Registering for GST 
      Do I need to register 
      Issues to consider before voluntary registration 
      Applying for GST registration 
      Group registration 
      Divisional registration 
      Security Deposit 
    Can I charge or claim GST? 
    Voluntary disclosure for wrongful collection of GST 
 

For GST return preparers

    Request Acess Code/ SingPass/ IRAS PIN 
    How to authorise staff/ third party via EASY 
    How to edit authorisation via EASY 
    How to e-File at myTax Portal 
    Subscribe to e-Filing reminder service 
 

For consumers

    Buying from a GST-registered business 
    Importing goods into Singapore 
    Tourist Refund Scheme 
    Travellers bringing goods into Singapore 
 

Check if a business is GST registered

IRAS' Accounting Software Register

 

 Quick links

 

Tax agents

 

e-Tax guides

    Income Tax
    GST
    Property
    Stamp duty
    Charities/ IPCs
    Compliance 
 

e-Services

    Individuals
    Businesses
    GST
    Property
    EASY
    Other e-Services
 

Tax rates

    Individual Income Tax Rates 
    Corporate Tax Rates 
    Property Tax Rates 
    Goods & Services (GST) Rate 
    Trust (including income from estates)
    Stamp Duty 
    Clubs, trade associations, MCs and town councils 
    Private Lottery Duty 
    Betting and Sweepstake Duties 
 

Tax payment

    Individuals
  Businesses
  Property
  GST
  Other taxes and services
 

Refunds

 

Tax forms

    Individuals
    Businesses & Employers
    GST
    Property
    Other taxes & services
    GIRO application forms 
 

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
    Casino Tax 
 

Exchange rates

 

Tax academy

 


Last Updated on 28 January 2012

© 2007 Inland Revenue Authority of Singapore. All Rights Reserved.