Individual Income Tax Enquiries

Log into myTax Portal with your Singpass or Singpass Foreign user Account (SFA) to check if you are required to file.

To make changes, you need to file your Income Tax Return on myTax Portal from 1 Mar to 18 Apr. For details, please refer to e-Filing your Income Tax Return.

Before making changes to your relief claim, please check if you have met the qualifying conditions for the respective tax reliefs. Alternatively, you may use the Relief Checker and Parenthood Tax Rebate Eligibility Tool (XLSM, 67KB). 

Please note that a personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each Year of Assessment.

For employment income

You will not be able to make changes to the income information transmitted by your employer. For any discrepancy, please check with your employer directly.

If there are subsequent amendments to your income information, your employer will transmit details of the amendments to us. We will send you the revised tax bill accordingly.

For self-employment income

For any discrepancy, you should clarify with your organisation on the correct amount of income and inform them to make any revision if the amount submitted is incorrect. The revised information will be reflected in your Income Tax Return within 7 days after your organisation has submitted the revised records to IRAS.

If the revised records are not reflected by the filing due date (i.e. 18 Apr), please amend the "Revenue" field under the "Sole-Proprietorship/ Self-Employment Income" section of your Income Tax Return to reflect the correct amount and submit the Income Tax Return by 18 Apr to avoid late filing penalties. 

Please note that the revised information will not be displayed if you had already filed your Income Tax Return.

Business expenses are the costs you have incurred in the course of running your business. Only allowable business expenses may be deducted against your business income to reduce the amount of tax payable.

For details, please refer to allowable and disallowable business expenses.

You will receive your Notice of Assessment (NOA) (i.e. tax bill) based on your filing status: 

• Direct Notice of Assessment (D-NOA): From mid Mar 2026
• No Filing Service (NFS)/ Required to file taxpayers: Generally, from end Apr 2026 to end Sep 2026

IRAS processes tax bills in batches, some taxpayers may receive them earlier than others. 

If you have updated your notification preferences to receive digital notices, you will be notified via SMS and/or email when your tax bill is finalised and ready for viewing on myTax Portal.

You may use the 'Update Contact & Notice Preferences' digital service to check or update your notification preferences.

Once you are on GIRO payment scheme, your instalments will continue in May each year to Apr of the following year, based on a Provisional Instalment Plan (PIP).

Your PIP is computed based on your tax payable for the previous year’s taxes or current year’s estimated tax payable. The PIP allows you to enjoy the maximum 12 months instalment.

The tax instalments will be revised subsequently when your current tax bill is finalised. The tax instalments that you have paid will be used to offset your tax assessed and the instalments for the remaining months will be adjusted accordingly.

Excess payment, if any, will be automatically refunded to you. There is no need for you to make a claim for refund.

If you wish to revise the PIP to an amount that is close to your actual tax payable, please chat with us online.

IRAS will only grant instalments by GIRO. If you have an existing GIRO arrangement, you may appeal for longer instalment plan via the 'Apply/ Manage GIRO Plan' digital service on myTax Portal.

If you do not have an existing GIRO arrangement, please refer to the Guide to Apply, Edit and Cancel GIRO Plan (Individuals) (PDF, 1.8MB) for the detailed instructions to apply for eGIRO.

You may refer to Experiencing Difficulties in Paying Your Tax for more details.

Please use the 'Amend Tax Bill' digital service on myTax Portal to amend your tax bill for any of the following purposes:

1. Revise income declaration;
2. Add or amend claims for deductions and reliefs;
3. Claim Parenthood Tax Rebate (PTR) (if the PTR account has not been created for your child); or
4. Change in tax residency status (from non-resident to resident, if applicable).

Once your amendment has been processed, IRAS will issue your revised tax bill (digital/ paper) within 5 working days. For more complex cases, processing may take up to 2 months. We will notify you via your preferred notification mode when your revised tax bill is finalised or if more information is needed.

It is an offence not to file your Income Tax Return by the due date. IRAS may offer you (or the precedent partner in the case of a partnership) the option to pay a composition amount (up to $5,000 depending on your compliance history) to compound your offence without prosecution.

To avoid court proceedings, you must: 

• File your overdue tax return and any required documents via myTax Portal with your Singpass or Singpass Foreign user Account (SFA) (for Foreign Individuals); and
• Pay the composition amount 

by the specified deadline on the notice to attend court/ summons.

The AIS for Employment Income is available for all employers. Under this scheme, employers submit their employees’ employment income information to IRAS electronically. The submitted information will be automatically included in the employees' income tax assessment.

This simplifies employees' tax filing experience as they would not need to declare the submitted information when filing their own Income Tax Returns.

Please refer to Register for AIS for more details.

For Year of Assessment (YA) 2026, participation in AIS is compulsory for employers with 5 or more employees or employers who have received the "Notice to File Employment Income Of Employees Electronically under the Auto-Inclusion Scheme (AIS)" gazetted under S68(2) of the Income Tax Act (PDF, 160 KB).

For employers who are already in AIS, you are required to remain in the scheme even if your employee count falls below 5 during the year or in subsequent years.

However, if your organisation has ceased business operations or there are changes to the business constitution, please complete the Update on Organisation Status Form for IRAS' review.

If you have made an error in your submission regarding your employees' ID, income and deduction amounts or fields that affect the amounts that were submitted, you must submit the amendment file immediately. You may also use the Amendment Checker (XLSM, 85KB) to find out if an amendment submission is required.

If amendment is required to correct the error, there are 2 ways to prepare your amendment file:

1. Revision submission (Recommended) – Overwrites your previous submission(s) with the latest values.
2. Amendment submission – Updates only certain fields by adding or subtracting values.

You must choose your submission method before creating the amendment file, as it affects how your records will be processed and the amounts that you need to submit. 

Refer to Amend Submitted Records for the detailed amendment submission steps.

Employers are not required to declare sole proprietor/ partners' income information under the Auto-Inclusion Scheme (AIS) as these are trade income and not employment income.

If the trade income/ MediSave contributions were submitted wrongly as Salary/ Employee’s CPF contribution, please correct the records based on your selected submission method in the table below.

Example:
Trade income and MediSave contributions submitted wrongly as:

• Salary = $50,000

• Employee's CPF Contribution = $5,000

Please approach CPF Board to reclassify the CPF contribution to self-employed CPF contributions.

Please complete the Update on Organisation Status Form to inform IRAS if you are ceasing business operations or if there are changes to your business constitution.

Before withdrawing your organisation, you are required to complete any outstanding submissions of employees’ employment income information.

For more details, please refer to Inform IRAS if the Organisation Status has Changed.

You may log into myTax Portal (Employers > Submit Employment Income Records > select the relevant tab(s) under "Summary of Records" and click <VIEW> for the required files).

Generally, when your non-Singapore Citizen employee ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you must notify IRAS at least one month in advance and withhold all monies due to the employee from the date you are aware of his impending cessation of employment or departure from Singapore. The type of pass your employee holds (including long-term visit pass and dependant's pass) does not affect the tax clearance requirement.

For details, please refer to Tax Clearance for Employees. You may also use the Tax Clearance Calculator (XLS, 115KB) to find out whether tax clearance is required for your employee and the guide (PDF, 1.9MB) for step-by-step filing instructions. 

Typically, the processing time for Form IR21 is: 

• e-Filing: Within 7 working days
• Paper filing: Within 21 days

Processing time may take longer if the information given in the Form IR21 is incomplete or when IRAS needs to seek clarification on the submitted information.

You may check the status at myTax Portal under "Employers" > "View Form IR21 Records". Please refer to the step-by-step guide (PDF, 891KB) if you need assistance.

The Clearance Directive will be mailed to you within five to seven working days after the Form IR21 is processed. Separately, an electronic copy of the Clearance Directive will be made available on myTax Portal within three working days after the Form IR21 is processed.

If you need to make changes to an earlier Form IR21, you will need to submit another Form IR21. For details, please refer to Changing Filing Details/Withdrawing Form IR21.

However, if the amendment is because you filed the Form IR21 under the wrong employer, please email us the employee’s particulars. Thereafter, please submit another Form IR21 for the employee under the correct employer.

• Enquiries on Individual Income Tax Matters
• Tax recovery actions (e.g. appointment of bank/ employer/ tenant as agent; Travel Restriction Order; Notice to Attend Court/ Summons)
• Enforcement of property sale (select this option if you are a representative of HDB or a Law Firm)

For enquiries relating to filing/payment reminder or submission of Statement of Accounts which has not been submitted during e-Filing, please email us on myTax Portal using your Singpass or Singpass Foreign user Account (SFA).

For all other matters, please write to us using the following relevant links:

• General tax matters
• e-Filing system help
• Filing/ payment reminder, late payment penalty or late filing fees
• Tax recovery actions (e.g. appointment of bank/ employer/ tenant as agent; Travel Restriction Order; Notice to Attend Court/ Summons)
• Enforcement of property sale (select this option if you are a representative of HDB or a Law Firm)

• Enquiries on Individual Income Tax Matters
• e-Submission/ Auto-Inclusion Scheme for Employment Income
• Late filing of Auto-Inclusion Scheme for Employment Income
• Filing reminder or late filing fees (Tax Clearance)
• Tax recovery actions on Tax Clearance (e.g. appointment of bank/tenant as agents; Notice to Attend Court/ Summons)

• e-Submission of Commission Income