Non-residents who derived income from Singapore in the preceding year are required to file a tax return. 

e-Filing of Form M

You can e-File your tax return at myTax Portal on a computer or mobile device from 1 Mar to 18 Apr using your Singpass or Singpass Foreign user Account (SFA). You will receive immediate acknowledgement upon successful e-Filing.

Form M Paper Filing

Alternatively, you can submit your paper tax return by 15 Apr. IRAS will send you a hardcopy of the Form M between Feb and Mar every year. If you do not receive the Form M by 15 Mar, please contact us for assistance.

For Year of Assessment (YA) 2021, you will need to declare your income earned in calendar year 2020.

See Guide to Completing Form M (PDF, 201KB) for more details.

Form M No-Filing Service

If you received a letter informing that you have been selected for the Form M No-Filing Service (NFS), you do not need to file a tax return. Your Notice of Assessment (NOA) or tax bill will be computed for you based on the rental statement shown in the Income, Deductions and Reliefs Statement (IDRS) at myTax Portal and will be sent to you from Jun 2021.

If you need to make changes to your rental statement (e.g. rental income, claim for mortgage interest etc.), you can e-File your tax return at myTax Portal on a computer or mobile device from 1 Mar to 18 Apr using your Singpass or Singpass Foreign user Account (SFA).

Please note that it is your responsibility to ensure that your NOA is accurate. If you have any other income that is not shown in the NOA, please inform us within 30 days from the date of your NOA.