Individual Income Tax
How GIRO works
Monthly GIRO | One-time yearly GIRO | |
Frequency of Deduction | Up to 12 monthly instalments | Once |
Date of Deductions* | Every 6th of the month. If failed, the second deduction will be done on 20th of the month. GIRO arrangement will be cancelled after 2 months of failed deductions ( 4 failed deductions in a row). You have to make full payment of outstanding tax at myTax Portal (Select “Account” > “Pay Taxes”) or re-activate for the GIRO arrangement (Select “Account” > “Apply for Payment Plan”) to avoid penalties. For a successful GIRO deduction, please make sure that your bank has enough funds and that you have set a suitable payment limit. | |
Provisional Instalment Plan (PIP) | Commences yearly from May, based on the previous year’s tax. Refer to "How Provisional Instalment Plan (PIP) works" for more details. | Not Applicable |
Additional fees | There is no additional fee for GIRO arrangement. However, some banks may impose bank charges for unsuccessful GIRO deductions. | |
How Provisional Instalment Plan (PIP) works.
| Monthly GIRO | If you join GIRO after May, the instalment deduction will commence in the month after your GIRO application is approved which ends in April of the following year. |
In the following year, a PIP of 12 full months starting from May will be prepared based on your previous year’s taxes. Once your current tax assessment has been finalised, your monthly GIRO arrangement will be revised based on
actual tax payable. | |
 Mr Ong is on a monthly GIRO arrangement | 1. He received a PIP based on his Year of Assessment (YA) 2022’s tax of $1,680. A monthly instalment of $140 from May’23 – Apr’24 (12 months) is set up for him. | 2. His assessment for YA 2023 was finalised in Aug’23 and the actual tax payable is $1,750. The monthly instalment was revised to $150 monthly from Oct’23 – Apr’24 (7 months). |
5 months x $140 = $700 7 months x $150 = $1,050 As at end of Sept’23, Mr Ong has paid $700. | ||
$1,750 - $700 = $1,050 | ||
Apply for GIRO with DBS/POSB, OCBC or UOB
- GIRO arrangement will be set up within 1 to 3 working days
- GIRO arrangement will be set up within 1 to 3 working days
Here are 3 ways which you can set up your GIRO arrangement online:
| 1. For applications through myTax Portal, the GIRO arrangement will be set up by the next working day | 2. For applications through internet banking, the GIRO arrangement will be set up within 3 working days | 3. For applications through AXS stations, the GIRO arrangement will be set up within 3 working days |
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DBS/POSB and OCBC customers | Internet Banking | AXS Stations DBS/POSB customers |
Apply for GIRO with other banks
- GIRO arrangement will be set up within 21 working days
Please complete the GIRO application form and mail it to IRAS. The GIRO arrangement will be set up within 21* working days.
*The exact timeline is subject to the processing time of the respective banks.
| Master GIRO | Individual Income Tax GIRO |
Allows you to pay your Income Tax, Goods & Services Tax and/or Property Tax by completing one application form. Download MasterGIRO Form (PDF, 689KB) | If you are using a 3rd party bank account to sign up for GIRO. Download Individual Income Tax GIRO Application Form (PDF, 2.08MB) |
IRAS will send you a notification to view the notice of your GIRO application status via your preferred notification mode (E.g. GIRO approval notices and Instalment Plan will be stored in myTax Portal). You may log in to myTaxPortal to view your payment plan details (Select “Account”> “View/Cancel Payment Plan”).
For GIRO applications received after the 20th of the current month, deductions will only commence on the month after the upcoming month.
Re-activate GIRO
If your GIRO arrangement has been cancelled and you wish to re-activate any previous GIRO set up with IRAS, please log into myTax Portal (Select "Account" > "Apply for Payment Plan").
Upon successful re-activation, you may log in to myTax Portal to view your payment plan details (Select "Account" > "View/Cancel Payment Plan").
Make changes to GIRO
Changing my GIRO arrangement to another bank account
If the bank account is not previously applied with IRAS, you will have to submit a new GIRO application (refer to Apply for GIRO). Your existing
GIRO arrangement will be automatically cancelled and replaced by the approved new application.
You will be notified via your preferred mode of notification on the revised payment plan. Alternatively, you may log in to myTaxPortal to view your payment plan details (Select “Account”> “View/Cancel Payment Plan”).
Terminate / Cancel my GIRO arrangement
If you wish to cancel your current GIRO arrangement, please log in to myTax Portal (Select “Account” > “View/Cancel Payment Plan”).
By cancelling the GIRO arrangement, you may still proceed to re-activate the GIRO arrangement for future tax payment.
If you wish to terminate your GIRO arrangement with IRAS, please do so via Internet Bank or contact your
bank directly. Once GIRO arrangement has been terminated, you will have to apply for a new GIRO application.
Do remember to settle any outstanding tax immediately after the cancellation/termination of GIRO arrangement to avoid late payment penalty.
Please log in to myTax Portal (Select “Account” > “View Account Summary”) to view your latest tax balance and make payment via Pay Taxes (Select “Account” > “Pay Taxes”).
Change my Plan Type
If you wish to make the following change:
- Monthly instalment to one-time yearly deduction or
- One-time yearly deduction to monthly instalment
You can log in to myTax Portal to cancel your GIRO plan (Select “Account” > “View/Cancel Payment Plan”), re-activate your GIRO (Select “Account”
> “Apply for Payment Plan”) and select your preferred plan type. Alternatively, you may make the request via LiveChat.