Individuals Required to File Tax

If you are resident in Singapore, you can e-File your completed tax form from 1 Mar to 18 Apr every year. For paper filing, please submit your completed tax form by 15 Apr of each year.

Obligation to File Tax

Check if you need to file an Income Tax Return

You must file an Income Tax Return if you have received 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.

To check if you need to file an Income Tax Return for the Year of Assessment 2021, click on the Filing Checker button below.

Check your filing requirement

No-Filing Service (NFS)

If you receive a letter or SMS informing you that you have been selected for NFS, you are not required to file an Income Tax Return.

Your Notice of Assessment (NOA) or tax bill (digital or paper format) will be sent to you from Apr 2021 onwards. Your NOA is computed based on your auto-included income and previous year's relief claims, which may be adjusted if you do not meet the eligibility criteria.

How can I verify that the information is correct before IRAS finalises my tax bill?

You may verify the details of your auto-included information and preview your NOA at myTax Portal

You may verify the details of your auto-included information and preview your Notice of Assessment at myTax Portal using your Singpass or IRAS Unique Account (IUA) from 1 Mar to 18 Apr 2021.

What if I have additional income and changes to my personal relief claims?

If you need to amend your NOA

What should I do after receiving my NOA?

You will need to check your NOA to ensure that it is correct. If you have any other income that is not shown in the NOA, or your relief claims in the NOA are incorrect, please file an objection within 30 days from the date of your NOA using the “Objection to Assessment” e-Service in myTax Portal.

Auto-Inclusion Scheme (AIS) for Employment Income

AIS

If your employer is participating in the AIS, they will submit your income information to IRAS by 1 Mar of each year. You can view your auto-included information in the 'Income, Deductions and Reliefs Statement (IDRS)' at myTax Portal, otherwise you may approach your employer for a copy of the Form IR8E.

What should I do if my employer is not under AIS and I need to submit my Income Tax Return?

If your employer is not participating in the AIS, your employer should have provided you with the Form IR8A by 1 Mar. Otherwise, you may approach your employer for a copy of your Form IR8A. You can enter the income details during your tax filing per the information in your Form IR8A.

What is the Form IR8A?

The Form IR8A is to be prepared by an employer (who is not participating in the AIS for Employment Income) and provided to the employee by 1 Mar of the year. It contains information of the employee’s remuneration of the preceding year.

Filing Due Dates

Filing Due Date

Extension to File Tax

If you need additional time to file your Income Tax Return, please use the 'Request Extension of Time to File' (PDF, 1.09MB) e-Service.