Income Tax on Individuals

If you are a partner or self-employed (sole proprietor, taxi-driver, insurance agent, hawker, freelancers), email us your general tax enquiry here.
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Frequently Asked Questions:

   

1. When will I receive my tax bill?

      Most taxpayers should receive the tax bill (also known as Notice of Assessment (NOA)) by Sep 2019. Update your Singapore mobile number with IRAS to receive an SMS alert when your tax bill is deposited at myTax Portal. To update your mobile number, log in to myTax Portal using your SingPass and click ‘Update Contact Details’.

 

2. Am I eligible to claim tax reliefs?  

      You may check your eligibility for the personal reliefs and Parenthood Tax Rebate using the Personal Reliefs Eligibility Tool and Parenthood Tax Rebate Tool. From YA 2018, the total amount of personal income tax reliefs is capped at $80,000.

 

3. I have received my tax bill for Year of Assessment 2019 and my bill is incorrect (e.g. overlooked to claim tax relief or income amount is lower/higher). What should I do?

      Please check that you have met the qualifying conditions for the respective tax reliefs.

File an objection using the “Object to Assessment” digital service at myTax Portal within 30 days from the date of the tax bill. For more information on the digital service, you may refer to the FAQ.

 

See details in Q4 of Tax Season 2019 – About Your Tax Bill

 

4. I have overlooked to claim tax relief for Year of Assessment 2019 but I have not received my tax bill. What should I do?

      Please check that you have met the qualifying conditions for the personal reliefs and Parenthood Tax Rebate using the Personal Reliefs Eligibility Tool and Parenthood Tax Rebate Tool. From YA 2018, the total amount of personal income tax reliefs is capped at $80,000.

 

You may email us the details of your objections if you meet the qualifying conditions for the reliefs via myTax Mail.

  

5. How do I pay tax?  

      Most taxpayers pay their taxes by GIRO to enjoy up to 12 monthly interest-free instalments. You can also opt for a one-time yearly GIRO deduction.

Alternatively, you can make 
full payment via AXS, Internet Banking, ATM, SAM or NETS at any Singapore Post branch.

  

6. I have just paid my tax. Has IRAS received the payment?

      You may check your payment status within three working days from the date of payment. Please log in to mytax.iras.gov.sg with your SingPass to check the status of your payment via the View Account Summary digital service.

   

7. I am on GIRO. Why is IRAS deducting from my bank account when I have not received my tax bill?

      Once you are on GIRO payment scheme, your instalment payment for your taxes will continue in May each year to April of the following year, based on a Provisional Instalment Plan (PIP). 

 

The PIP allows you to enjoy the maximum 12 months instalment.  Your PIP will be revised once your tax assessment for the year is finalised. The tax instalments that you have paid will be used to offset your tax assessed and the instalments for the remaining months will be adjusted accordingly.

 

Excess payment, if any, will be automatically refunded to you. There is no need for you to make a claim for refund.

 

For other personal income tax enquiries, you may use Ask Jamie our Virtual Assistant (available 24/7) at this webpage or Chat with us online to resolve your tax matter quickly.

 

Alternatively you may email us via myTax Mail for added security. Please log in with your SingPass to access myTax Mail.

Frequently Asked Questions:

1. I have filed my tax return but have yet to receive my tax bill.
    You should receive your tax bill [also known as Notice of Assessment (NOA)] between end Apr and Sep 2019. If you have updated your Singapore mobile number with IRAS, you will receive an SMS alert when your tax bill is finalised. To update your mobile number, use 'Update Contact Details' e-Service.

2. How do I make claims for tax relief (spouse, child, insurance, etc)?
    You can file an objection to your tax bill using the “Object to Assessment” e-Service at myTax Portal. See details in Q4 of Tax Season 2019 – About Your Tax Bill.

3. I have just paid my tax. How do I check that my payment has been successful? 
    Please log in to myTax Portal using your SingPass / IRAS Unique Account to check the status of your payment via our e-Service ‘View Account Summary'. Your payment status will be reflected three working days from the date of payment.

4. I have just received my tax bill. Can I still apply for GIRO to pay my tax in instalments?
    The 12-month GIRO instalment cycle starts in May and ends in Apr of the following year. If you start using GIRO for tax payments after May, the number of instalments to pay your tax will be equal to the number of months from the start of the month your GIRO application is approved to Apr of the following year.

5. I have already settled my tax from my ex-employment and am now re-employed in Singapore.
    Your tax liability is computed based on your total income earned from your various employment in the calendar year (1 Jan to 31 Dec). If you have settled your tax from your ex-employment, you need only pay the additional tax on the income from your re-employment.

For enquiries on filing of income tax, please visit Tax Season 2019 - All you need to know.

For enquiries on assessment, please visit Tax Season 2019 – About Your Tax Bill.

For other personal income tax enquiries, you may use Ask Jamie our Virtual Assistant (available 24/7) at this webpage or Chat with us online to resolve your tax matter quickly.

Alternatively you may email us via myTax Mail for added security. Please go to mytax.iras.gov.sg and log in with your SingPass to access myTax Mail.

Frequently Asked Questions:

1. What is the Not Ordinarily Resident (NOR) scheme? Do I qualify for the scheme?
    
Find out more about the NOR scheme and the tax concessions. You can use the NOR status calculator to check whether you are eligible for the scheme.

2. What is the filing due date for applying for the NOR scheme?
    You must submit the Application for Not Ordinarily Resident (NOR Scheme) by 15 Apr of the Year of Assessment (YA) for which the NOR tax concessions are applied. If you e-File your tax return, please submit the application form by 18 Apr of that YA.

3. My employer is an overseas company. Am I considered to be working for a foreign employer?
    
Find out more on working for foreign employers. However, you are not considered to be working for a foreign employer if:
    a) your salary is paid by a Singapore registered employer;
    b) your salary is fully re-charged by your overseas employer to a Singapore registered employer; or
    c) your Singapore income tax is fully borne by a Singapore registered entity.

4. My salary is paid by my foreign employer in my home country.  Am I liable to Singapore income tax?
    Yes, income earned for the period you render your services is taxable in Singapore. Taxable income includes your salary, bonus, allowances and housing provided by the foreign employer and the local sponsor company.

5. I am based outside Singapore and travel into Singapore for business purpose. Am I liable to Singapore income tax if I am paying taxes in my home country?
    If you are a tax resident of a country that has a tax treaty with Singapore, it may protect you from being taxed twice on the same income. This depends on the provisions of the tax treaty. Find out more about Exemption under Avoidance of Double Taxation Agreement.

If your enquiry contains confidential information, please email us via myTax Mail for added security. Please go to mytax.iras.gov.sg and log in with your SingPass to access myTax Mail.

Frequently Asked Questions:

1. I have tendered my resignation/am leaving Singapore for more than 3 months. What are my tax obligations in Singapore?
    As part of the tax clearance process, your employer is required to withhold the payment of all monies due to you from the date they are aware of your cessation of employment or departure from Singapore. Find out more about the tax clearance process.

2. I have received my tax bill, but I disagree with the income assessed and the deductions given.
    Find out more on how you can object to the assessment and the details that will be required for us to review your objection.  

3. My employer has filed for my tax clearance. How do I pay for my income taxes? Can I continue to use GIRO?
    Upon tax clearance, your existing GIRO instalment plan with IRAS will be terminated. If the monies withheld by your employer are insufficient to cover your taxes, you are required to pay the shortfall as stated in the Statement of Account immediately, via other electronic payment modes. If you are immediately re-employed in Singapore and wish to continue paying your tax via GIRO instalments, please send us your request along with the required documents.

4. I have only worked for less than half a year in Singapore. Why are my taxes so high?
    You may have been assessed as a non-tax resident, where the overall tax rate tends to be higher. You can check if you qualify to be a Singapore tax resident, and if you do, you may file an objection using the “Object to Assessment” e-Service at myTax Portal. Alternatively, you can email/post the completed Request for Tax Reassessment form to us. Your taxes must be settled regardless of any objection. Any credit that arises from the review of your assessment will be refunded within 30 days.

5. How can I get another copy of my tax bill?
    Find out more on how you can get another copy of your tax bill (Notice of Assessment) and other documents.

For other personal income tax enquiries, you may use Ask Jamie our Virtual Assistant (available 24/7) at this webpage or Chat with us online to resolve your tax matter quickly.

Alternatively you may email us via myTax Mail for added security. Please go to mytax.iras.gov.sg and log in with your SingPass to access myTax Mail.

 

You do not need to email to us. Please make your request through myTax Portal e-Service. You will have to log in with your SingPass.

You will receive the outcome of your request on the same day.

Frequently Asked Questions:

1. I have received a letter informing me of overdue tax and/or appointment of agent. 
    Find out more on how to make payment for your outstanding tax amount.

2. I have received a letter informing me of outstanding tax return and/or a late filing fee or summons. 
    Please file your tax return at myTax Portal with your SingPass.

3. Why did I receive the appointment of agent notice? 
    IRAS appoints agents (e.g. bank, tenant, employer etc.) to recover unpaid tax. Find out more on how to make payment for your outstanding tax amount. Please log in to myTax Portal to check on your outstanding tax.

4. I have not filed my income tax return by the due date. Can I request for an extension of time to file?
    You do not need to email to us. Please make your request through myTax Portal e-Service. You will have to log in with your SingPass.

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