Individual Income Tax

Basics of Individual Income Tax

For Employees, Self-Employed Persons, Sole-Proprietors, Partnerships and other individuals who may be Singapore Citizens (SCs), Singapore Permanent Residents (SPRs) or Foreigners, and Employers

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I am an Employee

Working in Singapore & tax filing (for employees and company/board directors etc)

I am a Self-Employed Person or in a Partnership

Sole-proprietorship, partnership, trade, business, vocation or profession

I have rental income (for locals and foreigners)

Report rental income and claim expenses and deductions

I have other side or personal income

Check its taxability in this comprehensive list, then check if you need to file a tax return using the filing checker

I am an Employer and want to report my employees' income

Find out how to file employees' income information

I am a Non-Resident

Tax obligations for non-resident directors, professionals & public entertainers

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What is taxable, what is not

Check its taxability, then check if you need to file an Income Tax Return using the filing checker

Tax reliefs, rebates and deductions

Check the tax deductions to claim (reliefs and rebates are applicable to tax residents only)

Related Content for Individuals

Voluntary disclosure of errors

Make a voluntary disclosure of any omission or under-declaration of income