You may re-file your Income Tax Return once by 18 Apr. Otherwise, you may amend your tax bill using ' Amend Tax Bill' digital service at myTax Portal within 30 days.

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* If you are under the Direct Notice of Assessment (D-NOA) scheme, this is not applicable to you. Refer to IRAS | Tax Season 2025 - All you need to know for more information on D-NOA. 

Obligation to pay taxes

You must still pay the tax first, via GIRO or within 1 month of receiving your tax bill, even if you disagree with your tax assessment.

If you are not paying your taxes via GIRO, a late payment penalty will be imposed for taxes that are outstanding after 1 month. For details, please refer to Penalties for Late or Non-Payment.

We will refund you the credit balance, if any, within 30 days from the date of your new tax bill [i.e. Notice of Assessment (Amended)] if we revise your assessment after reviewing your objection. For details, please refer to Tax Refunds.

Before receiving your tax bill

If you have filed your Income Tax Return online at myTax Portal, you may re-file once by 18 Apr.

Steps to re-file your Income Tax Return:

  1. Log in to myTax Portal.
  2. Select "Individuals" > "File Income Tax Return".
  3. Follow the instructions shown on the screen to re-file.

When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable.

Once you have re-filed successfully, your new submission will override the previous submission.

After receiving your tax bill

Deadline for filing amendments

Your amendments must be filed within 30 days from the date stated in your income tax bill (i.e. Notice of Assessment). IRAS will review your amendments and inform you of the outcome. You may refer to our FAQ (PDF, 286 KB) for more information.

How to file amendments

If you have received your tax bill, you may file an amendment using the 'Amend Tax Bill' digital service via myTax Portal using your Singpass or Singpass Foreign user Account.

We will issue the revised tax bill (digital/paper) or provide an update on the status of the amendment within 15 working days.

FAQs

What if I have overlooked to claim for eligible reliefs (e.g. Qualifying Child Relief) in the previous years?

For assessments raised in 2021 and subsequent years, you have up to 4 years from the end of that year to inform us of your claims. For example, if the assessment was raised in 2021, you have up till 31 Dec 2025 (i.e. 2021 + 4 years) to inform us of your claim.

To claim for eligible reliefs in the preceding years, please email us the details of your claims at myTax Portal using your Singpass or Singpass Foreign user Account.