Calculating business income
Throughout the years, IRAS has published guides and conducted many seminars for self-employed individuals from various business sectors and trade. Here are some of the seminars slides and educational materials that can help you in filing your returns.
On this page:
At a glance
(in alphabetical order)
- Beauty and wellness operators
- Commission agents (e.g. property/insurance agents)
- Entertainers and entertainment organisers (e.g. freelance performers and getai organisers)
- Gig workers (e.g. freelance delivery drivers, private hire car drivers and home tutors/bakers)
- Hawkers
- Lawyers
- Maid agencies
- Medical practitioners
- Religious practitioners
- Sharing economy players
- Social media influencers
- Sportspersons
- Taxi drivers registered with taxi operators
- Tuition centre/agency operators
Beauty and wellness operators
Commission agents (e.g. property/insurance agents)
Entertainers and entertainment organisers
(e.g. freelance performers, getai organisers)
- Tax Guide for Freelance Performers (English) (PDF, 489KB)
- Tax Guide for Freelance Performers (Chinese) (PDF, 514KB)
Gig workers
(e.g. freelance delivery riders, private hire car drivers and home tutors/bakers)
- Essential Tax Information for Gig Workers (PDF, 226KB)
- Infographic on Essential Tax Information for Gig Workers (PDF, 340KB)
Hawkers
- Tax Guide for Self-Employed Hawkers (PDF, 471KB)
Lawyers
- Seminar Slides for Legal Practitioners (PDF, 1.4MB)
Maid agencies
- Seminar Slides for Maid Agency Operators (PDF, 1.86MB)
Medical practitioners
- Seminar Slides for Medical Practitioner (PDF, 3.22MB)
- E-Tax Guide on Incorporation of Companies by Medical Professionals and Relevant Tax Implications (PDF, 548KB)
- List of court and appeal decisions on tax avoidance cases:
- Tan Chek Jin Adrian & 2 others v CIT [2026] SGHC 132 (appeal from GIS and others v CIT [2025] SGITBR 3) (PDF, 293KB)
- ZYT v CIT [2026] SGITBR 3 (PDF, 220KB)
- GIP v CIT [2024] SGITBR 2 (PDF, 230KB)
- Wee Teng Yau v CIT and another appeal [2021] 3 SLR 1290 (appeal from GCL v CIT [2020] SGITBR 1) (PDF, 43KB)
- GBF v CIT [2016] SGITBR 1 (PDF, 137KB)
Religious practitioners
Sharing economy players
Social media influencers
- Essential Tax Information for Social Media Influencers (PDF, 172 KB)
Sportspersons
Taxi drivers registered with taxi operators
- Essential Tax Information for Taxi Drivers (PDF, 144KB)
- Statement of Accounts (XLS, 23KB)