Generally, you will be required to submit your Income Tax Return if in the preceding calendar year:
- your total income is more than $22,000; or
- you have self-employment income with a net profit more than $6,000; or
- you are a non-resident who derived income from Singapore.
On this page:
Filing due dates
Extension to file tax
If you need additional time to file your Income Tax Return, please put in your request through the ‘Request Extension of Time to File’ (PDF, 1.09MB) digital service.
Check if you need to file an Income Tax Return
You must file an Income Tax Return if you have received a letter, form or an SMS from IRAS informing you to do so, regardless of how much you earned in the previous year or whether your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income.
To file your Income Tax Return, please log into myTax Portal using your Singpass.
Find out if you need to file an Income Tax Return:
Non-resident individuals
Non-residents who derived income from Singapore in the preceding year are required to file an Income Tax Return, regardless of how much you earned in the previous year.No-Filing Service (NFS)
If you receive a letter or SMS informing you that you have been selected for NFS, you are not required to file an Income Tax Return. However, if you wish to make any changes to your income details or relief claims, please log in to myTax Portal to file your Income Tax Return before 18 Apr. If you wish to make changes to your income or reliefs after 18 Apr, you may do so via the "Object to Assessment" digital service at myTax Portal after receiving your tax bill. Filing extension is not applicable if you are on NFS.
Your Notice of Assessment or tax bill (digital or paper format) will be sent to you from end Apr onwards. Your tax bill is computed based on your auto-included income and previous year's relief claims, which may be adjusted if you do not meet the eligibility criteria.
Pre-filling of income for self-employed persons (SEPs)
For SEPs, with effect from Year of Assessment 2021, you may be selected for NFS if you are under the pre-filling scheme for SEPs with commission income of $50,000 and below and/or derived driving income as a private hire car/taxi driver for previous and current Years of Assessment. If you are also in receipt of employment income, your employer must be participating in the Auto-Inclusion Scheme for Employment Income.
You will not be selected for NFS if you were in receipt of income from partnership and/or other sources of income which are not pre-filled and/or auto-included or claimed for employment expenses incurred in the previous Year of Assessment.
How can I verify that the information is correct before IRAS finalises my tax bill?
.png?sfvrsn=1cb3b992_3 "Verifying your Income Tax Return (NFS)")
Verifying your Income Tax Return if you have been selected for NFS:
- You may verify the details of your auto-included information and preview your tax bill at myTax Portal using your Singpass or Singpass Foreign user Account (SFA) from 1 Mar to 18 Apr.
- If your tax bill is accurate, you may request for an early assessment.
What if I have changes to my income and personal relief claims?
If you need to amend your tax bill, you have to file an Income Tax Return to make the relevant changes which could include:
- Additional or non auto-included sources of income
- Amendments to personal relief claims
- Amendment to pre-filled rental details
What should I do after receiving my tax bill?
You need to check your tax bill to ensure that it is correct. If you have any other income that is not shown in the tax bill, or your relief claims in the tax bill are incorrect, please inform us via the "Object to Assessment" digital service at myTax Portal within 30 days from the date of your tax bill. Alternatively, please email us the details of your amendments if you are unable to use the digital service.
For non-resident individuals, please submit the details of your amendments via email.
You may refer to the Frequently Asked Questions (FAQs) for more information on NFS (PDF, 113KB).
Scenarios where your tax bill is inaccurate and you wish to file an Income Tax Return when on NFS
| Scenario | Example |
|---|---|
| You have sources of income other than the auto-included employment income. |
|
| You have changes in relief claims since last year. |
|
| You have changes to your pre-filled rental details. |
|
Are you selected for the NFS?
If you are still unsure, please log in to myTax Portal > "View Filing Status" to check whether you are on NFS.
Auto-Inclusion Scheme (AIS) for employment income
-for-employment-income.png?sfvrsn=a8f5e363_1 "Auto-Inclusion Scheme (AIS) for Employment Income")
If your employer is in the AIS:
- You do not need to declare your employment income
- Income information will be pre-filled in your Income Tax Return
You still have to file an Income Tax Return if you have received the notification to file or you have other income to declare/ want to claim for personal reliefs.
You may use the AIS Organisation Search to check if your employer is in the AIS.
If your employer is in the AIS, they will submit your income information to IRAS by 1 Mar of each year. You may view the auto-included information in the 'Income, Deductions and Reliefs Statement' at myTax Portal, otherwise you may approach your employer for a copy of the Form IR8E.
What should I do if my employment income or deductions are not reflected?
If the details are not shown in the “Income, Deductions and Reliefs Statement” at myTax Portal and your employer is in the AIS:
e-Filing
Update the details under "Employment".
Paper filing
Enter '0' for your employment income and deductions that were made through your salary.
Your employment income and deduction information will be automatically included in your income tax assessment when we receive the information from your employer.
How to file tax
1. e-Filing
Find out more on how to e-File your Income Tax Return via myTax Portal.
2. Paper filing
Find out more on how to file your paper Income Tax Return by 15 Apr.
Check whether IRAS has received your Income Tax Return
- Log into myTax Portal.
- Select “Individual” > “View Filing Status”.
For more details, please refer to the FAQ (PDF, 56KB) to view your filing status.
Where can I find help to file my Income Tax Return?
- Step-by-step guidance at myTax Portal
- Chatbot Assistant
- Live Chat
FAQs
I hold a work permit to work as a confinement nanny in Singapore. How do I file tax?
You should declare your salary as a confinement nanny as employment income. If you did not receive any filing notification, please email us:
- A copy of the work permit letter issued by the Ministry of Manpower;
- Your mailing address;
- Validity period of your latest Singapore work pass;
- Total number of days you were physically present in Singapore in the preceding year (see note below);
- Your total income in the preceding year (see note below);
- Date of departure/expected date of departure from Singapore.
Note:
If you have ceased employment in Singapore, please provide the relevant information for the preceding year and the year of cessation of employment.
For example: You worked as a confinement nanny from Jun 2022 until Aug 2023. The relevant periods are Jun 2022 to Dec 2022 and Jan 2023 to Aug 2023.
I retired in March 2023 this year and have no income since then. However, I received a notification to file for the Year of Assessment 2023. What should I do?
How do I check whether my employer has participated in the AIS for employment income?
You may use the AIS Organisation Search to check if your employer:
- is in the AIS; and
- has submitted for Year of Assessment 2023.
If your employer is in AIS and has yet to submit the information to IRAS for Year of Assessment 2023, please inform your employer to do so immediately. They should refer to the AIS webpage for details on the preparation and submission of information to IRAS.
What should I do if my employer is not under AIS and I need to submit my Income Tax Return?
If your employer is not participating in the AIS, your employer should have provided you with the Form IR8A by 1 Mar. Otherwise, you may approach your employer for a copy of your Form IR8A. You should enter the details during your tax filing as per the
information in your Form IR8A.
What is the Form IR8A?
The Form IR8A is to be prepared by an employer (who is not participating in the AIS for employment income) and provided to the employee by 1 Mar of the year. It contains information of the employee’s remuneration of the preceding year.
My employer is in AIS but I have mistakenly submitted my employment income and deductions to IRAS when filing my Income Tax Return. What should I do?
If you have submitted the income information via e-Filing, you may re-file within 7 days from the date of submission or by 18 Apr, whichever is earlier.
If you are unable to do so, please email us.
I was employed under 2 employers during the year. However, only 1 employer is in the AIS. How should I file my Income Tax Return?
You have to manually include the employment income and deductions made through your salary (e.g. CDAC or Mendaki) for the employer that is not participating in the AIS when filing your Income Tax Return.
I have forgotten to report my income earned in previous years. What should I do?
Please provide us with the following details when filing your Income Tax Return:
- Nature/type of income (e.g. salary, bonus, allowance, commission);
- Period for which the income is earned (i.e. period from/period to);
- Date that you received the income;
- Amount of income;
- For director’s fees, please provide the date that the fees were approved at the company’s Annual General Meeting or Extraordinary General Meeting.
If you are unable to do so before 18 Apr, please email us with the above-mentioned details.