Tax obligations of self-employed individuals Filing responsibilities of self-employed individuals Basic guide for self-employed individuals Tax obligations by industry, trade or profession Filing responsibilities of self-employed individuals including individual partners Tax obligations of foreigners ceasing business or leaving Singapore permanently Pre-filling of income for self-employed individuals (SEIs) Keeping proper records and accounts No-Filing Service (NFS) for self-employed individuals (SEIs) under the Pre-filling of Income initiative Businesses involved in the Beverage Container Return Scheme (BCRS)
Tax obligations of platform workers Filing responsibilities of platform workers Basic guide for platform workers Filing responsibilities of platform workers Pre-filling of income for self-employed persons and platform workers Direct Notice of Assessment (D-NOA) or No-Filing Service (NFS) for self-employed persons and platform workers Keeping proper records and accounts
Tax obligations of partnerships Filing responsibilities of precedent and individual partners Basic guide for Partnerships Tax obligations of foreigners ceasing business or leaving Singapore permanently Types of Partnerships Withholding Tax Income from property rented out (for partnerships) Keeping proper records and accounts Responsibilities of precedent partners Tax obligations of partnerships closing down (striking-off/de-registering)
Tax obligations by industry, trade or profession For specific industries/professions such as private hire car drivers, social media influencers etc
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
Understanding my Income Tax filing Use the filing checker to check if you need to file a tax return Individuals required to file tax Filing checker What is taxable, what is not Tax reliefs, rebates & deductions e-Filing your Income Tax Return Common filing mistakes Filing a paper Income Tax Return Making changes after filing/receiving tax bill Late filing or non-filing of Individual Income Tax Returns (Form B1/B/P/M) Tax Season 2026 - About your tax bill Tax Season 2026 - All you need to know
Calculating my business income Check taxability of income and report revenue, deductions etc as part of your total personal income Reporting income not reported previously Common filing mistakes to avoid Business expenses and deductions Preparing statement of accounts Types of taxable business income Calculating business income
Business expenses and deductions Know the types of business expenses that are allowable or disallowable as deductions
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
Tax reliefs, rebates and deductions Check the tax deductions to claim (reliefs and rebates are applicable to tax residents only)
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
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
Special tax schemes Tax schemes relating to Individual Income Tax at a glance Angel Investors Tax Deduction Scheme (AITD) Not Ordinarily Resident (NOR) Scheme SRS contributions and tax relief Tax on SRS withdrawals Withholding Tax on SRS
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