1. Do I need to file an Income Tax Return?
Find out if you need to file an Income Tax Return for Year of Assessment 2023:
You may be selected for the Direct Notice of Assessment initiative if you only had auto-included income in the previous year. You do not need to file an Income Tax Return. Your tax bill would be computed based on your income provided by your employer and previous year’s relief claims. A taxpayer selected to receive the Notice of Assessment without the need to file has a legal duty to inform IRAS of any inaccurate information on his income and/or relief claims in his tax bill. There are penalties for failing to do so.
2. Why does filing only commence from 1 Mar?
This is to allow the pre-filling of auto-included information in your Income Tax Return by 1 Mar for your convenience.
3. How do I receive filing notifications?
4. Received a letter or SMS about No-Filing Service (NFS)?
If you received 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 adjustments to your income details or relief claims, please log in to myTax Portal to file your Income Tax Return.
Your Notice of Assessment or tax bill (digital or paper format) will be sent to you from end Apr onwards. Please note that it is your responsibility to ensure that your tax bill is accurate. If you have any other income that is not shown in the tax bill, or if your relief claims in the tax bill are incorrect, you must inform IRAS of any discrepancy through the “Object to Assessment” digital service at myTax Portal within 30 days from the date of your tax bill.
5. What information do I need to file my Income Tax Return?
Before you log in to myTax Portal, make sure you have these documents ready:
- Singpass/Singpass Foreign user Account (SFA)
- Form IR8A (if your employer is not participating in the Auto-Inclusion Scheme)
- Particulars of your dependants (e.g. child, parent) for new relief claims
- Details of rental income from your property (e.g. gross rent, expense claims) and other income, if any
- Business registration number/partnership tax reference number (for self-employed and partners only)
6. What if I require more time to file my Income Tax Return?
If you need additional time to file your Income Tax Return, please use the 'Request Extension of Time to File' (PDF, 1.09MB) digital service.
7. Do I need to declare my employment income information?
If your employer is participating in the Auto-Inclusion Scheme (AIS) for Employment Income, they will submit your income information to IRAS by 1 Mar of each year.
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 not participating in the AIS, your employer should have provided you with the Form IR8A by 1 Mar. You should enter the details during your tax filing as per the information in your Form IR8A.
You are not required to submit your Form IR8A or other supporting documents unless specifically stated at the acknowledgement page.
8. Which income is taxable, which is not?
Generally, all income earned in Singapore is subject to tax. Find out more about the taxability of the different types of income (e.g. employment, trade).
9. Can I claim expenses?
Generally, you may claim tax deductions on expenses 'wholly and exclusively' incurred in earning your income. Find out more about deductions for the different types of expenses (e.g. employment expenses, business expenses).
To simplify the tax filing for rental expenses, you may opt to claim the rental expenses based on 15% of the gross rental income derived from the tenanted residential property, instead of the actual amount of deductible expenses incurred. In addition to the 15%, you may claim a deduction on interest paid on the loan taken to purchase the property. Please use the Rental Calculator (XLS, 356 KB) to decide if it is beneficial to claim 15% deemed rental expenses or to claim based on actual rental expenses incurred. Find out more about the Simplification of Claim of Rental Expenses for Individuals (PDF, 247 KB).
10. Can I claim personal reliefs and rebates?
You may claim personal reliefs and rebates if you are a Singapore tax resident and have met the qualifying conditions for the respective reliefs/rebates in the preceding year (i.e. 1 Jan to 31 Dec 2022).
Find out the reliefs that you may be able to claim:
You may check your eligibility for Parenthood Tax Rebate using the Parenthood Tax Rebate Tool (XLSM, 52 KB).
11. What are the common filing mistakes to avoid?
Common filing mistakes include not filing an Income Tax Return when you have received a notification from IRAS to file, and using previous years' relief claims for the current Year of Assessment even though your circumstances had changed. Find out more on the common filing mistakes to avoid.
For self-employed persons, sole-proprietors and partners, you may find out more about common filing mistakes (PDF, 315KB) specific to your trade, business, vocation or profession.
12. How do I know if I have filed successfully?
If you have successfully filed, you will see an acknowledgement page on the screen after you click 'Submit'. If you do not see an acknowledgement page, please check your filing status at myTax Portal (“Individuals” > “View Filing Status”).
13. How can I calculate my tax payable?
If you are a tax resident in the preceding year (i.e. physically present or exercised employment in Singapore for 183 days or more between 1 Jan 2022 and 31 Dec 2022), you may use the Tax Calculator (XLS, 170 KB) for Resident Individuals to calculate your tax payable.
You may also wish to find out more about related tax calculators (e.g. rental calculator, car benefit calculator).
14. How do I pay my tax?
Income tax is payable within 1 month from the date of your tax bill. You may pay your tax via GIRO, AXS station or Internet Banking. Majority of our taxpayers pay their taxes by GIRO. Find out more about the different payment modes.
Taxpayers facing financial difficulties are advised to contact IRAS to discuss a suitable payment plan, upon receiving their tax bills. If you are paying by GIRO, you may appeal for a longer payment plan via the ‘Apply for Payment Plan’ digital service at myTax Portal using your Singpass.