Withholding Tax

How GIRO works

Apply for GIRO to pay via a One-Time deductionE-File your return via S45 e-Services. 

Withholding tax must be paid by 15th of the second month from date of payment to the non-resident.

Deductions are made on the 25th of the month. If e-Filed late, it will be deducted on the 25th of the following month.
If GIRO deduction is unsuccessfulGIRO arrangement will be cancelled.

You will need to set up your GIRO arrangement again or to make immediate payment to avoid penalties. 


Apply for GIRO arrangement

Please complete the GIRO Application Form and mail it to IRAS. The GIRO arrangement will be set up within 3 weeks

A Master GIRO allows you to pay your Income Tax, Goods & Services Tax, Property Tax and/or Withholding Tax by completing one application form.

Please use your own bank account when signing up for Master GIRO.

Download Master GIRO Form (PDF, 689KB).

Make changes to GIRO arrangement

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 arrangement). Your existing GIRO arrangement will be automatically cancelled and replaced by the approved new application.

Acknowledgement of GIRO application will be sent once application is processed.

Log in to myTax Portal to view payment plan details (Select "S45 > "View S45 GIRO Plan").

Terminate / Cancel my GIRO Arrangement

If you wish to terminate your GIRO arrangement with IRAS, please 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.