Individual Income Tax

Non-resident director

For non-resident directors of companies that are tax resident in Singapore

Non-resident professional

For visiting independent professionals (give a talk, workshop, consultation, etc.)

Non-resident public entertainer

For artistes, musicians and sportsmen who are in Singapore for competitions, events, etc

Foreign employee

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

Foreigners with property in Singapore

Report rental income and claim rental expenses

Foreigners doing business in Singapore

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

Foreigners with 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

Managing myTax Portal account

Set up myTax Portal account using Singpass or Singpass Foreign user Account (SFA), and update particulars and contact details

• Update particulars
• Managing your individual client's income tax matters via myTax Portal
• Singpass Foreign user Account (SFA) for foreign individuals
• Setting up myTax Portal account

Individuals required to file tax

Find out who, when and how to file an Income Tax Return

Tax residency and tax rates

Check if you are a tax resident, and learn the benefits of tax residency in Singapore

• Working out my tax residency
• Individual Income Tax rates
• Sample Income Tax calculations
• Claiming Exemptions under Avoidance of Double Taxation Agreements (DTAs)
• Applying for Certificate of Residence
• Claiming for Foreign Tax Credit

Receive tax bill, pay tax, check refunds

Read your tax bill and find out the different payment modes

• Getting my tax assessment
• Understanding my tax assessment
• Making changes after filing/receiving tax bill
• How to pay
• Refunds
• Experiencing difficulties in paying your tax?
• Late payment or non-payment of taxes

Consequences of non-compliance

Learn about IRAS' audit processes and penalties for incorrect income reporting

• Errors in tax returns
• Getting individuals to comply
• Audits on individuals by IRAS

Voluntary disclosure of errors

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

Report tax evasion

Report someone to IRAS if you think they are evading tax

• Investigation by IRAS
• Reporting tax evasion or fraud