Minimum Supported Web Browsers

The IRAS website ( supports the following browsers:

  • Internet Explorer 10
  • Google Chrome 61 and later
  • Firefox 55 and later
  • Safari 10 and later

Terms of Use

  1. Thank you for visiting or or known as "Site"). By accessing and/or using any part of this Site (including the online and offline services), you shall be deemed to have accepted to be legally bound by these Terms of Use. If you do not agree to these Terms of Use, please do not use this Site (including the online and offline services).


  1. These Terms of Use may be changed from time to time. All changes will be posted on this page, and your use of this Site after such changes have been posted will constitute your agreement to the modified Terms of Use and all of the changes.

Proprietary Rights

  1. This Site is owned and operated by the Inland Revenue Authority of Singapore (IRAS).
  2. The materials located on this Site including the information and software programs (the Contents), are protected by copyright, trademark and other forms of proprietary rights. All rights, title and interest in the Contents are owned by, licensed to or controlled by IRAS.

Privacy Policy

  1. Click here to review this Site's Privacy Policy.

Restrictions on Use of Contents 

  1. Except as otherwise provided, the Contents of this Site shall not be reproduced, republished, uploaded, posted, transmitted or otherwise distributed in any way, without the prior permission of IRAS. To use any parts of the Contents of this Site, the user must seek permission in writing, stating the Contents for use; intent of use; manner of use; time frame of use and identity of the user. IRAS reserves the right to refuse permission without declaring reason(s); and/or if information submitted by user is deemed insufficient.
  2. Modification of any of the Contents or use of the Contents for any other purpose will be a violation of IRAS copyright and other intellectual property rights. Graphics and images on this Site are protected by copyright and may not be reproduced or appropriated in any manner without written permission of IRAS.

Disclaimer of Warranties and Liability

  1. IRAS does not warrant and hereby disclaims any warranty that the Contents available through this Site or any functions associated therewith will be uninterrupted or error-free, or that defects will be corrected or that this Site and the server is and will be free of all viruses and/or other harmful elements. 
  2. (a)  IRAS does not make any representations or warranties as to the accuracy, completeness, reliability, timeliness, currentness, non-infringement, title, merchantability, quality or fitness for any particular purpose of the Contents of this Site.

    (b)  In publishing the contents of this Site, IRAS does not make any representations or warranties whatsoever.

    (c)  IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this Site, or errors or omissions in the transmission of the Contents, or as a result (direct or indirect) of, or in connection with your use of this Site (including the download and/or use of the online and offline services) or reliance on any information, materials, tools, online services or offline services provided in or available from this Site irregardless of the form of action. 

    (d)  IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this Site.
  3. (a)  This information aims to provide a better general  understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise.

    (b)  While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.

    (c)  For enquiries, please  contact us.

Right of Access

  1. IRAS reserves all rights to deny or restrict access to this Site to any particular person, or to block access from a particular Internet address to this Site, at any time, without ascribing any reasons whatsoever. The accessibility and operation of our website relies on technologies outside our control. We do not guarantee continuous accessibility or uninterrupted operation of the website.

Links from this Site to other websites

  1. This Site contains hyperlinks to websites which are not maintained by IRAS. IRAS is not responsible for the contents of those websites and shall not be liable for any damages or loss arising from access to those websites. Use of the hyper-links and access to such websites are entirely at your own risk.
  2. Hyperlinks to other websites are provided as a convenience to the user. In no circumstances shall IRAS be considered to be associated or affiliated in whatever manner with any trade or service marks, logos, insignia or other devices used or appearing on websites to which this Site is linked.

Links to this Site from other websites

  1. Except as set forth below, caching and links to, and the framing of this Site or any of the Contents are prohibited.
  2. Linking to the Homepage: You may link to the Homepage of this Site, upon notifying IRAS in writing.
  3. Hyperlinking to an internal page of this Site: You must make a specific request for, and secure permission from IRAS prior to hyperlinking to, or framing, this Site or any of the Contents, or engaging in similar activities. IRAS reserves the right to impose conditions when permitting any hyperlinking to, or framing of this Site or any of the Contents.
  4. Your linking to, or your framing of this Site or any of the Contents constitute acceptance of these Terms of Use. This is deemed to be the case even after the posting of any changes or modifications to these Terms of Use. If you do not accept these Terms of Use, you must discontinue linking to, or framing of this Site or any of the Contents.
  5. IRAS reserves all rights to disable any links to, or frames of any site containing inappropriate, profane, defamatory, infringing, obscene, indecent or unlawful topics, names, material or information, or material or information that violates any written law, any applicable intellectual property, proprietary, privacy or publicity rights.
  6. IRAS reserves the right to disable any unauthorised links or frames and disclaims any responsibility for the content available on any other website reached by links to or from this Site or any of the Contents.


  1. Where appropriate, we use available technology to protect the security of communications made through this Site. However, we do not accept liability for the security, authenticity, integrity or confidentiality of any transactions and other communications made through this Site.

    Internet communications may be susceptible to interference or interception by third parties. Despite our best efforts, we make no warranties that this Site is free of infection by computer viruses or other unauthorised software.

    You should take appropriate steps to keep your information, software and equipment secure.

    These steps include clearing your Internet browser cookies and cache before and after using any services on this Site.

    You should keep your passwords confidential. You may need to access our online services with your SingPass/IRAS PIN/Access Code, we will not require you to divulge your password in any other instances.

    For more details on the essential infocomm security tips, please visit:


  1. There are currently no fees for using any part of this Site. We reserve the right to introduce fees in future. IRAS is not responsible for any fees charged by any other Internet sites which is hyperlinked to this Site.

Governing Law

  1. These Terms of Use shall be governed and construed in accordance with laws of the Republic of Singapore.

Terms of Use of Datasets

Acceptance & Grant of Licence 


By Using (as defined below) the datasets on the Relevant Websites, you agree to the terms of this Licence.

IRAS grants you a worldwide, perpetual, royalty-free, non-exclusive licence to Use the datasets, subject to the terms of this Licence.   

 What You Can Do:    

  • You can use, access, download, copy, distribute, transmit, modify and adapt the datasets, or any derived analyses or applications, whether commercially or non-commercially (“Use”). 
  • You may grant a sub-licence of the datasets if this is necessary to enable users of your application and/or website (“your Sub-Licensees”), to use your application or access your website.
  • If your Sub-Licensees require additional rights, your application and/or website should direct your Sub-Licensees to obtain the appropriate licence at


This Licence does not grant you any rights over:

  • any personal data in the dataset;
  • third party rights that IRAS is not authorised to license; and
  • patents, trademarks and design rights. 

You must not Use the datasets in a way that suggests any official status or that  IRAS endorses you or your Use of the datasets.

This Licence does not grant any rights to Downstream Sub-Licensees.

Additional Conditions

Attribution: You must include in your products, applications or websites that Use the datasets, a conspicuous notice acknowledging the source of the datasets and including a link to the most recent version of this Licence. An example notice is provided below:

[Contains information from {name of dataset} accessed on {date of access of dataset} from {source of data} which is made available under the terms of the Singapore Open Data Licence version 1.0 {URL link to licence}]

Disclaimers: The datasets are provided on an “as is” and “as available” basis. IRAS makes no representations or warranties in relation to the datasets, including but not limited to any representation or warranty as to the accuracy, completeness, reliability, continued availability, timeliness, non-infringement, title, quality or fitness for any particular purpose of the datasets to the fullest extent permitted by the law.

To the extent permitted by law, IRAS shall not be liable to you or any third party whether in contract, tort (including negligence), restitution, breach of statutory duty or otherwise, for damage or loss of any kind arising directly or indirectly from your or any third party’s Use of, or inability to Use, the datasets or the Relevant Websites.

Indemnity: You shall indemnify IRAS against all liabilities, damages, costs (including legal costs) and expenses arising directly or indirectly from:  

  • any claim made by a third party in connection with your Use of the datasets;
  • your violation of any rights of another person; or
  • any claim made by a third party in connection with the third party’s Use of the datasets or any derived analyses or applications which you have provided.

Intellectual Property: All datasets are the intellectual property of IRAS.

You cannot enforce any intellectual property rights belonging to IRAS except with the prior written approval of IRAS.

Rights of Third Parties: No one other than a party to this Licence shall have any right to enforce any of its terms. 

Termination of Licence: IRAS may terminate this Licence immediately upon your breach of any of the terms of this Licence. The Disclaimers and Indemnity sections, and any other provision of this Licence which is required to give effect to termination or the consequences of such termination, shall survive the termination of this Licence. 

Governing Law and Jurisdiction: This Licence is governed by the laws of the Republic of Singapore and the parties to the Licence submit to the exclusive jurisdiction of the Singapore courts.

Definitions and Interpretation

In this Licence: 

“Dataset” includes any data, or information within the dataset, that is offered for use under the terms of this Licence.

“Downstream Sub-Licensee” means any person who may require a licence in order to access the website or use the application of a Sub-Licensee.

“Sub-Licensee” means a person that is granted a sub-licence by you, where allowed under this Licence.

“Relevant Websites” means this website or other websites owned by IRAS that are linked from this website.


The Singapore Open Data Licence aims to promote and enable easy reuse of Public Sector data to create value for the community and businesses.  

This is version 1.0 of the Singapore Open Data Licence. The Singapore Government may, from time to time, issue new versions of the Singapore Open Data Licence. Your continued Use of the datasets constitutes your acceptance of the new version of this Licence.