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 (XLS, 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.

Filing Due Dates

Mode of FilingFiling Deadline

e-Filing

18 Apr 2020

Paper Filing

15 Apr 2020

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.