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Singapore Tax Filing Guide

the Singapore individual income tax filing for the Year of Assessment (YA) 2026. The guide covers: the annual filing deadline — the paper filing (the "Form B") must be submitted by April 15 and the e-filing (the "Form B or B1 through the myTax Portal") must be submitted by September 15; the myTax Portal — the IRAS online portal for the tax filing, the tax payment, and the tax assessment; the Auto-Inclusion Scheme (AIS) — the employers submit the employment income information directly to the IRAS, pre-populating the tax return; the IRAS assessment — the IRAS issues the "Notice of Assessment" (the "NOA") within 3 to 6 months of the filing, specifying the tax payable, the reliefs, and the deductions.

Annual Filing Deadlines — April 15 (Paper) and September 15 (E-Filing)

  • Paper filing — April 15: The individual tax return filed on the paper form (the "Form B" for the residents or the "Form B1" for the non-residents) must be submitted to the IRAS by April 15 of the Year of Assessment. For the YA 2026 (the income earned in the 2025 calendar year), the paper filing deadline is April 15, 2026.
  • E-filing — September 15: The electronic filing through the myTax Portal (the "Form B or B1 e-filing") must be submitted by September 15 of the Year of Assessment. The extended deadline of the September 15 applies only to the e-filing — the paper filers must use the April 15 deadline.
  • Late filing penalty: The late filing of the tax return results in the penalty of SGD 200 per month (or the part of the month) for the late submission. The IRAS may also issue the "estimated assessment" (the "estimated NOA") based on the IRAS's estimate of the income, which is typically higher than the actual tax liability.

myTax Portal — Online Filing System

  • Access to myTax Portal: The myTax Portal (the "mytax.iras.gov.sg") is the IRAS online portal for the individual tax filing. The taxpayer must log in using the "Singpass" (the "Singapore Personal Access") or the "IRAS PIN" (the "tax filing PIN" issued by the IRAS).
  • Pre-populated tax return: Under the Auto-Inclusion Scheme (the "AIS"), the employers submit the employment income information to the IRAS by the March 1 of each year. The tax return on the myTax Portal is pre-populated with the employment income, the director's fees, the pension income, and the other income reported by the third parties.
  • Filing steps: The e-filing steps include: (a) the verification of the pre-populated income data, (b) the addition of the other income (the "rental income, the business income, the investment income"), (c) the claim for the tax reliefs and the deductions (the "earned income relief, the CPF relief, the course fees relief"), (d) the submission of the return, (e) the payment of the tax due (or the receipt of the refund).

Auto-Inclusion Scheme (AIS)

  • Employer reporting: The employers who participate in the AIS must submit the employment income information of the employees to the IRAS through the "Auto-Inclusion Scheme (AIS) submission" by the March 1 of each year. The AIS covers: the salary, the wages, the bonuses, the commissions, the director's fees, the pension income, and the benefits-in-kind.
  • Employee verification: The employee must verify the pre-populated income data on the myTax Portal. If the pre-populated data is correct, the employee simply confirms and submits the return. If the data is incorrect or the additional income is not included, the employee must update the return accordingly.
  • Benefits for the taxpayer: The AIS eliminates the need for the manual entry of the employment income on the tax return. The taxpayer only needs to declare the "other income" (the "rental income, the business income, the investment income, the foreign income") and claim the "tax reliefs and the deductions".

IRAS Assessment and Payment

  • Notice of Assessment (NOA): After the tax return is filed, the IRAS issues the "Notice of Assessment" (the "NOA") within 3 to 6 months. The NOA specifies: (a) the total income, (b) the chargeable income after the reliefs, (c) the tax payable, (d) the due date for the tax payment.
  • Tax payment — 30-day deadline: The tax payable must be paid within 30 days of the date of the NOA (the "due date on the NOA"). The payment methods include: (a) the GIRO (the "monthly interest-free instalments for up to 12 months"), (b) the e-Payment through the myTax Portal (the "AXS, the internet banking, the credit card"), (c) the NETS at the SingPost outlets.
  • Objection to the assessment: The taxpayer who disagrees with the NOA may file the "objection" (the "notice of objection") within 30 days of the date of the NOA. The objection must state the grounds and the supporting documents.
  • Tax refund: If the tax paid exceeds the assessed amount, the IRAS issues the refund automatically to the taxpayer's bank account (the "GIRO refund" or the "PayNow refund") within 30 days of the assessment.

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