Annual Tax Filing Process (Foreigners)
Income tax is payable on income earned in the previous year. You should report your full income earned in Singapore in your tax return.
Obligation to File Tax
Generally, if you have received any letter, form or SMS informing you to file an Income Tax Return, you must file regardless of:
- The amount of your annual income in the previous year; or
- Whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.
You have to submit your completed paper tax form to IRAS by 15 Apr. If you e-File, you have up to 18 Apr to do so.
If you have not received any notification to file but your annual income is more than $22,000 in the preceding year, you must inform us of your chargeability unless your income is exempted under the Income Tax Act or you have been informed that filing is not necessary.
Fulfilling Your Tax Obligations
There are three stages in fulfilling your tax obligations:
- Filing Your Income Tax
- Actions after Filing Tax
- Actions after Receiving Your Tax Bill
The table below summarises related links and information on your tax filing obligations.
e-Services for Individuals