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 eGIRO with DBS/POSB, OCBC, UOB, Bank of China and Maybank
- eGIRO arrangement will be set up instantly upon approval by the company's authorised approver

Benefits of eGIRO

  • It's fast to set up
  • It's easy to track your application status
  • It's all digital and you do not have to print paper forms

How to submit an eGIRO application

The applicant needs to be authorised via Corppass and has access to the Internet Banking Portal.

Steps for Applicant(Maker) to apply for eGIRO:

1. Log in to myTax Portal with your Singpass.

2. Go to "Account" > "Apply for Payment Plan".

3. Select your bank under "New eGIRO arrangement".

4. Select the tax account(s) that you wish to set up for eGIRO arrangement and click "Submit".

5. You will be redirected to log in to your Internet Banking Portal. Select your bank account and submit your eGIRO application.

6. Upon successful submission at the Internet Banking Portal, you need to return back to myTax Portal to complete the eGIRO application.

Steps for Approver to authorise the eGIRO application:

(To approve the application within 48 hours as the application will lapse after 48 hours.)

1. Log in to your Internet Banking Portal.

2. Authorise the eGIRO application.

After IRAS receives the approval from your bank, you will receive a notification on the set up of your GIRO arrangement within 5 working days.

Please click here for a step-by-step guide on how to submit an eGIRO application.

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.

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).

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 will be stored in myTax Portal ). 

Make changes to GIRO arrangement

Changing my GIRO arrangement to another bank account

If you have not used the bank account for any past GIRO arrangement with IRAS, you will have to submit a new GIRO application (refer to Apply for GIRO). Your current GIRO arrangement will be automatically cancelled and replaced by the approved new GIRO application.

You will be notified via your preferred mode of notification once the application is processed.

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

Terminate my GIRO Arrangement

If you wish to terminate your GIRO arrangement with IRAS, please get in touch with 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 termination of GIRO arrangement to avoid late payment penalty.