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Tax Season 2020 – All You Need To Know
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What is Taxable, What is Not
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Home > Businesses > Self Employed/ Sole Proprietors/ Partners > Working out your taxes >

Essential Information for Self-Employed by Industry/Trade

Throughout the years, IRAS has published guides and conducted many seminars for self-employed individuals from the different business sectors or trade. Here are some of the seminars slides and educational materials that can help you in filing your returns.

At a Glance

(in alphabetical order)

Beauty and Wellness Operators
Commission Agents (e.g. Property/Insurance Agents)
Entertainers and Entertainment Organisers
Hawkers
Lawyers
Maid Agencies
Medical Practitioners
New Self-employed Persons / Sole-proprietors
Religious Practitioners
Sharing Economy Players
Social Media Influencers such as Bloggers and YouTubers
Sportspersons
Taxi Drivers Registered with Taxi Operators
Tuition Centre / Agency Operators

Beauty and Wellness Operators

Seminar Slides for Beauty and Wellness Operators (PDF, 752KB)
Tax Guide for Self-Employed Beauty and Wellness Operators (PDF, 313KB)

Commission Agents (e.g. Property/Insurance Agents)

Essential Tax Information for Commission Agents (e.g. Property/Insurance Agents) (PDF, 53KB)
Seminar on Tax Filing Obligations (PDF, 1.43MB)
Seminar on Stamp Duty (PDF, 790KB)
Statement of Accounts (XLS, 26KB)
FAQ on Declaration by Property/Insurance Agents
Pre-filling of Income for Commission Agents
Fixed Expense Deduction Ratio (FEDR) for Commission Agents

Entertainers and Entertainment Organisers

(e.g. Freelance performers, Getai Organisers)

Tax Guide for Freelance Performers (English) (PDF, 383KB)
Tax Guide for Freelance Performers (Chinese) (PDF, 250KB)

Hawkers

Tax Guide for Self-Employed Hawkers (PDF, 621KB)
Tax Obligations of a Hawker (PDF, 2.35MB)

Lawyers

Essential Tax Information for Lawyers (DOC, 53KB)
Seminar Slides for Legal Practitioners (PDF, 5.31MB)

Maid Agencies

Seminar Slides for Maid Agency Operators (PDF, 1.86MB)

Medical Practitioners

Seminar Slides for Medical Practitioner (PDF, 5.40MB)
Circular on Incorporation of Companies by Medical Professionals and Relevant Tax Implications (PDF, 1.03MB)

New Self-employed Persons / Sole-proprietors

Seminar Slides on Tax Filing Obligations of Self-Employed Persons (PDF, 4MB)
Seminar Slides on Productivity & Innovation Credit Scheme (PDF, 1.06MB)
Statement of Accounts (XLS, 43KB)

Religious Practitioners

Essential Tax Information for Religious Practitioners (PDF, 53.3KB)

Sharing Economy Players

Essential Tax Information for Players of the Sharing Economy (PDF, 466KB)

Social Media Influencers such as Bloggers and YouTubers

Essential Tax Information for Social Media Influencers such as Bloggers and YouTubers (PDF, 56.6KB)

Sportspersons

Essential Tax Information for Sportspersons Who Received Sports Awards for Representing Singapore (PDF, 82KB)

Taxi Drivers Registered with Taxi Operators

Essential Tax Information for Taxi Drivers (PDF, 385KB)
Statement of Accounts (XLS, 23KB)

Tuition Centre / Agency Operators

Seminar Slides on Tax Obligations of Tuition Centre or Agency Operators (PDF, 2.3MB)
Starter Guide for Self-Employed Tuition Centre or Agency Operators (PDF, 726KB)