Basic guide for platform workers

1. Know your tax obligations

You are a platform worker (PW) if you provide ride-hail or delivery services under a platform work agreement with a platform operator (PO) and receive a payment or benefit for performing the service. To determine if you are a PW, please refer to Am I a platform worker.

PWs must report the income earned from their platform work as trade/ business income, not as salary. This trade/ business income is part of the total personal income and is subject to Individual Income Tax rates.

2. Keep proper records and accounts

You are required to keep full and accurate records and accounts of your business transactions from the start. If your POs provide annual statement of earnings or summaries, you may obtain such statements from your POs so that you could document your net income for the year. Your expenses must be supported with invoices, receipts, vouchers, and other documents. 

IRAS will not accept estimate and improper records.

For details, please refer to Keeping proper records and accounts.

3. File income tax

You are required to file income tax if:

• you have received a notification to file or a paper tax return from IRAS; or
• your total annual income in the preceding year is more than $22,000; or
• your total net trade income as a PW, self-employed persons and/or partner in the preceding year exceeds $6,000.

You can check if you need to file an Income Tax Return by using the Filing checker.

For details on filing, you can refer to Filing responsibilities of platform workers.

4. Report your income from PW

As a PW, you will need to declare your income earned from Jan to Dec of the calendar year in the annual tax return in the following year, between 1 Mar and 18 Apr, if you meet the filing requirements. For example, you will need to declare your PW income from 1 Jan 2025 to 31 Dec 2025 in your Year of Assessment 2026 Income Tax Return between 1 Mar and 18 Apr 2026.

If your POs transmit your income information to IRAS, you will need to ensure that the pre-filled income information is accurate and declare any other sources of income that is not submitted to IRAS. For details, please refer to Filing responsibilities of platform workers.

5. Prepare a 2-line / 4-line statement

From your statements of your PW income and expenses, you have to extract the relevant figures and prepare a 2-line/ 4-line statement for filing your Income Tax Return.

2-line statement

The figures that you need to prepare when your revenue is $200,000 or less are:

4-line statement

The figures that you need to prepare when your revenue is more than $200,000 are: