Every year, income tax season in Singapore can feel overwhelming, but staying informed and prepared makes all the difference. Whether you are a salaried employee, self-employed, or earning additional income from investments, understanding the personal income tax filing process is crucial to ensuring compliance with the Inland Revenue Authority of Singapore (IRAS).
With tax deadlines, reliefs, and deductions to consider, proper planning can help you maximise savings and avoid penalties.
In this blog, we will break down who needs to file taxes, key deadlines, available tax reliefs, and tips for a smooth filing process, helping you navigate Singapore’s tax system confidently.
Understand Your Income Tax Filing Obligations
How do you know if you need to file your personal income tax?
It is important to understand your tax filing obligations first. There are two groups of taxpayers in Singapore:
- Those required to file an income tax return
- Those on the No-Filing Service
You will be notified of which group you belong to:
- If you receive any letter, form, or text message informing you to file your income tax return, you must file regardless of:
- Your annual income in the preceding year
- Whether your employer takes part in the Auto-Inclusion Scheme (AIS) for Employment Income
- If you receive any letter or text message informing you that you have been chosen for the No-Filing Service, you are not required to file an income tax return. You can log in to the myTax Portal to preview your tax bill, also known as the Notice of Assessment
Understanding the Amount of Income Tax Payable
The amount of income tax you must pay depends on:
- How much you earn in Singapore
- Whether you are a tax resident or non-resident
Understanding Singapore Tax Residency
You are a tax resident if you:
- Are a Singapore Citizen or Singapore Permanent Resident (SPR) who usually stays in Singapore aside from temporary absences, or
- Are a foreigner who has stayed or worked in Singapore for at least 183 days in the preceding calendar year, or continuously for 3 consecutive years
- Are a foreigner who has worked in Singapore for a continuous period of 2 calendar years with a total period of stay of at least 183 days, excluding company directors, professionals, or public entertainers
Tax Treatment of Tax Residents and Non-Residents
| Tax Resident | Non-Resident |
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Know the Personal Income Tax Filing Deadline
You must know the deadline for your personal income tax filing:
- E-filing deadline: 18 Apr
- Paper filing deadline: 15 Apr
The tax filing timeline is as follows:
| Filing Notification | Tax Filing | Assessment and Payment |
| Notifications are sent between Jan and Feb | E-filing takes place from 1 Mar to 18 Apr | Most taxpayers receive their bills from end-Apr onwards |
If you need more time to file your income tax return, you can request an extension of up to 14 days.
Meeting your tax obligations comes in 2 stages:
- Filing your personal income tax
- After filing or receiving your income tax bill
Be Prepared With the Necessary Documents to File Income Tax Return
Before you log into the myTax Portal, you must ensure that you have these documents ready:
- Singpass account or Singpass foreign user account
- If your employer is not taking part in the Auto-Inclusion Scheme (AIS), prepare Form IR8A from your employer
- Particulars of your dependants for new relief claims, such as your parents or children
- Details of rental income from your property and other income if any
The documents that you need to submit as attachments will be stated in the Consolidated Statement. You must also remember to maintain proper records for at 5 years so that your income earned and expenses claimed can be easily determined.
Avoid Mistakes When Making Tax Relief Claims
IRAS has revealed that the most commonly incorrectly claimed tax reliefs are qualifying child relief, spouse relief, and parent relief. Among these, the majority occurred due to the failure of taxpayers to meet qualifying conditions for each relief.
Other errors may also arise from duplicate claims made by 2 or more taxpayers for the same dependant. If they maintain the same dependant and achieve the qualifying conditions, tax reliefs can be shared among individuals based on a mutually agreed upon division.
However, the total relief that all parties claim must not exceed the amount allowed. Checking your eligibility or getting help from your tax specialist such as InCorp can help to prevent such mistakes.
Making Changes After Filing or Receiving Income Tax Bill
Need to make a change after you file your original income tax return? You can do so by refiling on the myTax Portal within 7 days of your last submission or by 18 April, whichever is earlier.
IRAS has been issuing taxpayers their tax bills, also known as the Notice of Assessment (NOA), since YA 2024. Individuals are highly encouraged to check that their income details and relief claims are accurate in the bill.
If there are missing claims or incomes not shown in the bill, you must inform IRAS of the discrepancy using the Object to Assessment digital service on myTax Portal within 30 days.
If you realise that there are errors in your tax return, you are encouraged to voluntarily inform IRAS in a timely manner to correct them.
File Your Personal Income Tax With Ease Through InCorp’s Help
Filing your personal income tax in Singapore can be a breeze with the right help and tips. By staying informed about key deadlines, tax reliefs, and deductions, you can optimise your tax obligations while remaining compliant with IRAS regulations. However, if you find the process overwhelming or simply want to ensure accuracy and maximise savings, our expert tax professionals are here to help!
At InCorp, we provide hassle-free tax filing services tailored to your needs. Let us handle the complexities while you enjoy peace of mind. Get in touch today and file your personal income tax with confidence!
FAQs about Singapore Personal Income Tax Filing
- Singapore personal income tax is a tax imposed on an individual's earnings, including salaries, bonuses, rental income, and other taxable income sources.
- Not everyone in Singapore is required to pay personal income tax. Your tax obligations depend on your tax residency status, total income, and available tax reliefs.
- You can find a personal income tax calculator on our InCorp site.
File your personal income tax today!
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