10 Mar 2026
  • Majority of taxpayers are not required to file and only need to verify tax bill or tax return
  • Over $5 million in penalties collected for late and non-payment for Year of Assessment (YA) 2025 

Over 2 million individual taxpayers are expected to benefit from the No-Filing Service (NFS) this Year of Assessment (YA) 2026, with about 1 million of them to receive their tax bills directly under the Direct Notice of Assessment (D-NOA) initiative. This means that most taxpayers will not need to file an income tax return this YA, simplifying their tax experience.

Under the D-NOA initiative, taxpayers will receive their automatically computed tax bills from mid-March 2026, as part of plans by the Inland Revenue Authority of Singapore (IRAS) to extend the D-NOA progressively to majority of taxpayers. This expansion is made possible with the timely submission of income information to IRAS from employers or intermediaries such as commission-paying organisations and private hire car operators.

Upon receiving their tax bill (D-NOA) or pre-filled tax return (NFS), taxpayers should:

  • verify their income details and ensure all income is declared, including any rental income or self-employment income[1],
  • check their deductions and relief claims, especially since there may be changes in their eligibility for tax relief, and
  • if necessary, amend their tax bill (using the Amend Tax Bill digital service within 30 days from the date of the tax bill) or pre-filled tax return (by filing a tax return by 18 April) at myTax Portal.

Verification is important as taxpayers remain responsible for ensuring that their tax information is complete and accurate to avoid incorrect assessments and potential penalties.  

While majority of taxpayers will enjoy the convenience of D-NOA and NFS, some taxpayers are still required to file their income tax return for YA 2026. Taxpayers will receive an SMS, email or letter from IRAS between February and March 2026, informing them if they are under D-NOA or NFS or required to file.

IRAS reminds all individuals and partnerships who need to file that they must do so by 18 April 2026 and declare all sources of income. This includes employees whose employers are not under the Auto-Inclusion Scheme (AIS) and self-employed individuals who do not have their income pre-filled (e.g. home-based business owners, private tuition teachers or those providing media or creative services).

Over $5 Million in Penalties Collected for Late and Non-Payment for YA 2025

Income tax must be paid within 1 month from the date of the tax bill, and taxpayers can check their payment due date at myTax Portal. A 5% late payment penalty will be imposed on the unpaid tax, unless taxpayers are on an approved instalment plan. IRAS may also take other recovery actions, including appointing agents (e.g. bank, employer, tenant, lawyer handling the sale of any of their property) to recover the overdue tax, issuing a Travel Restriction Order and taking legal action.

While most taxpayers are compliant, IRAS will take enforcement action against the minority of errant taxpayers to ensure that all taxpayers contribute their fair share of taxes. For YA 2025, IRAS collected over $5 million in penalties from close to 37,000 taxpayers who did not pay their income tax on time.

Individuals who face difficulties paying their tax may reach out to IRAS before the payment due date, so that a suitable payment arrangement such as a longer instalment plan can be considered due to extenuating circumstances.

Ensure Timely Payment with GIRO

To ensure timely payment, taxpayers are encouraged to set up GIRO arrangements which automatically begin making payments in May each year. GIRO, which offers up to 12-month interest-free instalments, can be set up in minutes via eGIRO at myTax Portal. Additionally, taxpayers on GIRO who require more time to pay for their taxes may appeal for a longer payment plan via the Apply/Manage GIRO Plan digital service.

Payments can also be made at myTax Portal via AXS or PayNow QR. Successful payments will be posted into taxpayers' accounts almost instantaneously.

Stay Vigilant Against Phishing Scams This Tax Season

IRAS would like to remind taxpayers to remain vigilant against phishing scams involving fraudulent emails, SMSes, and WhatsApp messages. Taxpayers should check that official IRAS emails are from addresses ending in “@iras.gov.sg” and SMS messages are sent from the official “gov.sg” sender ID. IRAS does not use WhatsApp to text or call taxpayers regarding their tax matters. For all tax transactions - including filing, payments and refunds - taxpayers should access myTax Portal secured by Singpass authentication. IRAS will also not request personal details or confidential information through email or unsecured web links. More information can be found at IRAS’ Advisory on Scam & Fraudulent Activities.

Need Assistance with Filing Your Taxes?

Contact IRAS through the following channels:

Taxpayers who need in-person assistance with individual income tax filing can also visit ServiceSG Centres and counters[2]. Do expect longer wait and response time for all channels between 2 March and 13 March 2026, as well as 1 April and 17 April 2026.

For more information, please visit https://www.iras.gov.sg.


Inland Revenue Authority of Singapore



[1] Taxpayers must declare all self-employment income, such as income from home-based businesses, private tuition and media or creative services, under “Trade, Business, Profession or Vocation” in their tax return. The income must be declared even if they are an employee carrying out these activities on the side. 

[2] ServiceSG Centre Our Tampines Hub, ServiceSG Centre One Punggol, ServiceSG Centre Woodlands, ServiceSG Centre Bukit Merah, ServiceSG Centre Bukit Canberra, ServiceSG@Nee Soon Central Community Club, ServiceSG@The Frontier Community Club, ServiceSG@Keat Hong Community Club, ServiceSG@Kampong Chai Chee Community Club or ServiceSG Centre Ang Mo Kio