Annual Tax Filing Process (Foreigners)

Generally, 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; or
2. 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. For YA 2020, filing deadline has extended to 31 May 2020.

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.

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.

The table below lists e-Services available for filing, paying and managing your taxes.