Latest Updates

GST‑Registered Companies Under Liquidation

Updated Content 20 Feb 2026

Amendments

Amendments

A new webpage to guide both the GST-registered company and liquidators on the GST obligations that arise when the company goes under liquidation. 

Invoicing Customers

Updated Content 16 Feb 2026

Amendments

Amendments

Updated examples of commonly used formats for displaying your GST registration number

Tax Agreement between the Singapore Trade Office in Taipei and the Taipei Representative Office in Singapore Enters into Force

Media Release 13 Feb 2026

Budget 2026: Tax Changes and Enterprise Disbursements

News & Events 12 Feb 2026

Preparing a Tax Computation

Pages 02 Feb 2026

Amendments

Amendments

The updated Exchange Rate Search Function (covering financial years ending 2021 to 2025) has been uploaded. The search function allows taxpayers that prepare tax computations in functional currencies other than Singapore dollars to retrieve the average exchange rate and convert the foreign currency amount to Singapore dollars.

123,000 AIS Employers to Submit Employees’ Employment Income Data by 1 Mar 2026, Enabling IRAS to Pre-fill Over 2 Million Tax Returns

Media Release 02 Feb 2026

Tax Treatment of Employee Stock Options And Other Forms of Employee Share Ownership Plans (Sixth Edition) (PDF, 0.5 MB)

e-Tax Guide 30 Jan 2026

Amendments

Amendments

1. Remove tax treatment prior to YA 2003
2. Added paragraph 8.1, 9.1, 13.1, 15.1, 16.1, 17.1 to include force of law clause
3. Added paragraph 16.3(g)
4. Updated the examples in the Annexes
5. Updated Annex H
6. Other editorial changes

Simplification of Claim of Rental Expenses of Individuals (Third Edition) (PDF, 178.2 KB)

e-Tax Guide 30 Jan 2026

Amendments

Amendments

Updated the FAQ in Annex A

Benefits to Company Directors from Interest-Free / Subsidised Loans (Third Edition) (PDF, 149.7 KB)

e-Tax Guide 30 Jan 2026

Amendments

Amendments

Updated examples in Annex A for clarity

Income Tax Treatment of Trusts (PDF, 290.4 KB)

e-Tax Guide 30 Jan 2026

Amendments

Amendments

The e-Tax Guide has been updated with the following changes: 

• Updated title format at Paragraph 2

• Listed Trust helpline number in full at Paragraph 6.1