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Participating organisations must submit the information on commission income earned from Jan to Dec in the previous year to IRAS by 1 Mar each year. Submission starts from 2 Jan.

To submit forDo not submit for
  • Individual commission earners
  • Non-individual commission earners
  • Overseas agents who carried out work or have permanent establishment* in Singapore
  • Employees
  • Overseas agents who have no permanent establishment* or do not conduct any work in Singapore

*Permanent establishment refers to a fixed place of business through which the business of an enterprise is wholly or partly carried on, and normally includes a place of management, a branch, an office, etc.

Required information

  1. Particulars of commission earners
    IndividualsNon-individuals (e.g. companies)
    • Name
    • NRIC/ FIN
    • Nationality
    • Gender
    • Date of Birth
    • Designation
    • Address (Optional)
    • Registered Name
    • Registered Number (UEN)
    • Address (Optional)
  2. Period in which the commission was earned during the year
  3. Amount of gross commission (includes referral fee, other allowance, incentive payment, etc.)


Learn more about how to prepare information for your commission income submission (PDF, 110KB).

Learn more about the tax treatment of incentives provided to commission agents (PDF, 330KB).