Self-Employed Required to File Tax

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

Obligation to File Tax

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 (XLS, 47KB) if you have not been contacted by IRAS.

Notification of Selection for No-Filing Service (NFS) NEW

If you receive an SMS informing you that you have been selected for NFS, you are not required to file a tax return. 

With effect from Year of Assessment YA 2021, you may be selected for NFS if you are under the pre-filling scheme for Self Employed Persons (SEPs) with commission income of $50,000 and below and/or derived driving income as a Private Hire Car (PHC)/Taxi driver for previous and current Years of Assessment. If you are also in receipt of employment income, your employer must be participating in the Auto-Inclusion Scheme (AIS) for Employment Income.

You will not be selected for NFS If you were in receipt of income from partnership and/or other sources income which are not pre-filled and/or auto-included or you have claimed for employment expenses incurred in the previous Year of Assessment. 

Find out more about the No-Filing Service (NFS) for Self-Employed Persons (SEPs) under the Pre-filling of Income scheme 

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.

Filing Due Dates

Mode of FilingOriginal Filing Deadline

e-Filing

18 Apr 2021

Paper Filing

15 Apr 2021

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.