Guide for New Taxpayers

Essential information for new taxpayers such as tax filing obligations, e-Services, guides and FAQs.

Tax Season 2021 - All You Need to Know

Filing for the Year of Assessment (YA) 2021 begins on 1 Mar 2021. For more information, please refer to Tax Season 2021 – All You Need to Know.

Obligation to File Tax

Generally, there are 2 groups of taxpayers: (i) those who are required to file a tax return, and (ii) those who are on the No-Filing Service (NFS).

If you have received any letter, form or SMS informing you to file an Income Tax Return, you must file regardless of:

  1. the amount of your annual income in the previous year;
  2. whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.

If you receive a letter or SMS informing that you have been selected for NFS, you are not required to file a tax return. You may choose to log in to myTax Portal to preview your Notice of Assessment (NOA) and request for an early assessment by 18 Apr 2021. Otherwise, your NOA or tax bill (digital or paper format) will be sent to you from end Apr 2021 onwards.

Your NOA is computed based on your auto-included income and previous year’s relief claims, if any, which may be adjusted if you do not meet the eligibility criteria. It is your responsibility to ensure that your NOA is accurate. If you have any other income that is not shown in the NOA, or your relief claims in the NOA are incorrect, please inform us via the " Object to Assessment" e-Service at myTax Portal within 30 days from the date of your NOA.

New! Find out if you need to file an Income Tax Return for YA 2021

Check your filing requirement


If you are a foreigner, please refer to Basic Guide for New Individual Taxpayers (Foreigners).

Update Your Mobile Number

We encourage you to update your mobile number with us so that you can receive SMS notifications on your tax matters. You can do so at myTax Portal - "Account" - "Update Contact Details".

Fulfilling Your Tax Obligations

There are three stages in fulfilling your tax obligations:

  1. Filing Your Income Tax
  2. Actions after Filing Tax
  3. Actions after Receiving Your Tax Bill

The table below summarises related links and information on your tax filing obligations.

Filing Income Tax

After Filing Income Tax

After Receiving the Tax Bill
(Notice of Assessment)

Income Tax Glossary

What is Taxable, What is Not

Deductions for Individuals (Reliefs, Expenses, Donations)

Income Tax Rates

How to File Tax

Checking Filing Status

Making Changes after Filing

How to Read your Tax Bill

How to Pay Tax

Objecting to Income Tax Bill

e-Services for Individuals

Please use the e-Services (individuals) for filing, paying and managing your taxes.

Getting Help

Email Us for more information.