Self-Employed Required to File Tax

Self-employed persons, sole-proprietors and partners must file their annual tax return if they received a notification form IRAS to file.

Obligation to File Tax

Notification to File Income Tax Return

You must file an Income Tax Return if you receive a letter, form or an SMS from IRAS informing you to do so. It does not matter how much you earned in the previous year or whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.

To file your tax return, please log into myTax Portal using your SingPass.

You can check your filing requirement (47KB) if you have not been contacted by IRAS.

Auto-Inclusion Scheme (AIS) for Employment Income

If your employer is participating in the AIS, you need not file the income received from this employer. Your employer will e-submit your employment income information to IRAS by 1 Mar of each year and it will be automatically included in your income tax assessment. 

You will still have to file a tax return if you received a notification to file. You will need to declare other sources of income (e.g. rental income, etc) in your tax return.

You can view your auto-included information in the 'Income, Deductions and Reliefs Statement (IDRS)' at myTax Portal.

Pre-filling of Income for Self-Employed Persons (SEPs)

The Pre-filling of Self-Employed income, which automates the transmission of income information to the tax system, is an initiative to simplify tax filing and ease compliance for taxpayers. It was made possible for individual commission earners such as property agents and insurance agents etc since 2015. Taxpayers on this scheme will enjoy the convenience of having their income information pre-filled in their electronic tax forms, making it more convenient for their filing of their income tax returns.

IRAS continually seeks ways to collaborate with more stakeholders or third parties so that more taxpayers could benefit from the pre-filling of self-employed income. We have expanded the pre-filling scheme to Grab and Uber drivers in year 2018.

For year 2019, participating drivers who have accepted the invitation to participate in the pre-filling scheme will have their income information transmitted to IRAS.

The following revenue information will be transmitted by participating transport service operators to IRAS for their drivers for Year of Assessment 2019.   

  • Gross Passenger Fares
  • Incentives/Rebates/Promotion/Miscellaneous Payments

    In addition, the drivers will be allowed automatically an amount of deemed expenses calculated based on 60% of the pre-filled gross driving income i.e. revenue pre-filled in the electronic tax returns of the drivers.

    You can view the pre-filled information in the “Income, Deductions and Reliefs Statement (IDRS)” at myTax Portal.  

    You are required to verify the information and declare your other sources of income, if any e.g. rental income. You may amend the 2-line / 4-line statement at the Sole-Proprietorship/Self-employed income page under the Trade, Business, Profession or Vocation section of the tax return if your total income/expenses is different from the pre-filled information.   

    You will still need to declare your income if you have been notified by IRAS to file, regardless of your option. Penalties may be imposed for wrongful or non-disclosure of income.

    FAQ on pre-filling of commission information (284KB)
    FAQ on pre-filling of transport service drivers' information (385KB)
    FAQ on deemed 60% tax deduction for chauffeured PHC / tax drivers (405KB)

    Filing Due Dates

    Mode of FilingFiling Deadline

    e-Filing

    18 Apr 2019

    Paper Filing

    15 Apr 2019

    Extension to File Tax

    If you need an extension to file tax, please use our e-Service “Request Extension of Time to File” before the filing deadline.

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