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. I forgot my SingPass password. What should I do?

    You can reset your password online at www.singpass.gov.sg.

 

2. How do I know if I need to file a tax return for the Year of Assessment 2019?  

    Log in to mytax.iras.gov.sg and select “Personal Tax Matters”. At the Menu, select Individuals > Filing Matters > View Filing Status. Click on the drop down arrow for Year of Assessment 2019 to view your filing status.  

 

You may read more on the requirement to file an Income Tax Return or use the check your filing requirements tool to check if you need to file a tax return.

 

3. Am I eligible to claim tax reliefs?

     You can claim personal reliefs and rebates if you are a Singapore tax resident and have met the qualifying conditions for the respective reliefs/rebates in the preceding year.  

 

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

 

You can view your pre-filled reliefs for Year of Assessment 2019 in your e-Filing and make the necessary claims or withdrawals based on your eligibility during your e-Filing.

 

4. I have filed my tax return and overlooked to claim tax relief. What should I do?  

    After confirming that you qualify for the tax reliefs, please login to mytax.iras.gov.sg with your SingPass to re-File your tax return and make the claims for tax relief. Re-filing is available only once within 14 days from the date you e-Filed.  

 

If you are unable to re-File, please email us via myTax Mail with the details of your claim.

  

5. 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). What should I do?  

   Please file an objection using the “Object to Assessment” digital service at myTax Portal.

  

6. 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.

  

7. I have just paid my tax. Have you received it?

    Please go to mytax.iras.gov.sg and log in with your SingPass to check the status of your payment via our e-service View Account Summary after three working days from the date of payment.

  

8. 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. How do I know if I should file a tax return or not?
    You can use the check your filing requirements tool to check if you need to file a tax return.  Alternatively, you may log into myTax Portal using your SingPass to check if a tax return has been issued to you.

2. Must I file a tax return since my employer has transmitted my employment income details to IRAS?
    Although your employer has transmitted your employment income details to IRAS, you are still required to e-File your Income Tax Return unless you have received the No-Filing Service (NFS) letter/SMS. You may refer to this link for more details.

3. I changed my job in 2018. Must I key in my employment income from my first employer?
    You do not have to report employment income from your first employer if clearance has been sought on the said income. Refer to Re-employment in Singapore for more details.

4. I received an SMS on NFS. How do I still claim reliefs for my wife and children?
    You may check your eligibility for the personal reliefs using the Personal Reliefs Eligibility Tool. If you qualify for the relief, log in to myTax Portal and provide the details of your wife and children in the e-Filing template.

5. I did not receive my SingPass password as I have changed my address. What should I do?
    The SingPass PIN will be sent to your registered address maintained by the Ministry of Manpower (MOM).  You or your employer need to login to EP Online to update the address.  Your employer can make the change on your behalf. After that, you can request for a new SingPass mailer to be sent to you.

For other filing enquiries, please visit Tax Season 2019 - All you need to know.

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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