Annual Tax Filing Process (Foreigners)

Income tax is payable on income earned in the previous year. You should report your full income earned in Singapore in your tax return.

Obligation to File Tax

Generally, if you have received any letter, form or SMS informing you to file an Income Tax Return, you must file regardless of:

  1. The amount of your annual income in the previous year; or
  2. Whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income. 

You have to submit your completed paper tax form to IRAS by 15 Apr. If you e-File, you have up to 18 Apr to do so. 

If you have not received any notification to file but your annual income is more than $22,000 in the preceding year, you must inform us of your chargeability unless your income is exempted under the Income Tax Act or you have been informed that filing is not necessary.

Fulfilling Your Tax Obligations

There are three stages in fulfilling your tax obligations:

  1. Filing Your Income Tax
  2. Actions after Filing Tax
  3. Actions after Receiving Your Tax Bill

The table below summarises related links and information on your tax filing obligations.

Filing Income TaxAfter Filing Income TaxAfter Receiving the Tax Bill(Notice of Assessment)
How to file tax

Non-filing or filing late

Calculating your tax

Changing filing details

Checking filing status

Getting your tax bill

Reading your tax bill

Paying your tax

Correcting your tax amount

Late Payment or Non-Payment of Taxes

Claiming refunds

e-Services for Individuals

Please use the e-Services (Individuals) for filing, paying and managing your taxes.