Income Tax Filing
Written in plain language for general understanding. This is educational content, not legal advice. Based on Singapore Acts of Parliament, subsidiary legislation, and official government guidance.
Singapore National Law
What is this right?
Singapore uses a progressive income tax system with rates from 0% to 24% (for income above $1,000,000). Key filing rules:
- Tax residency: You are a tax resident if you are a Singapore citizen or PR ordinarily residing in Singapore, or a foreigner who has worked/stayed in Singapore for 183 days or more in the preceding year.
- Filing deadline: 15 April (paper) or 18 April (e-filing) each year for the preceding year's income.
- No Filing Service (NFS): Some employees receive a pre-filled notice — if you are on NFS and the details are correct, you do not need to file.
- Auto-Inclusion Scheme (AIS): Most employers submit employee income data directly to IRAS, which is pre-filled in your tax return.
- Penalty for late filing: A $200 penalty for missing the deadline, and an estimated Notice of Assessment may be issued.
When does it apply?
- You are a tax resident in Singapore with assessable income.
- Even if your income is below the taxable threshold ($22,000 after reliefs), you may still need to file if IRAS sends you a filing notification.
- Non-residents working in Singapore are taxed at a flat rate of 15% or the resident rate, whichever gives a higher tax — and must file.
What should you do?
- File via myTax Portal (mytax.iras.gov.sg) using your SingPass.
- Report all sources of income — employment, rental, business, and overseas income (Singapore taxes on a territorial basis, but certain types of foreign income are taxable).
- Claim all eligible reliefs and deductions (see separate section).
- If you cannot file on time, apply to IRAS for an extension before the deadline.
What should you NOT do?
- Don't ignore IRAS notices — failure to file can result in prosecution and a fine of up to $5,000.
- Don't under-declare income — IRAS has extensive data-matching capabilities (AIS data, property records, bank information).
- Don't assume the NFS notice is always correct — check the pre-filled amounts and add any income not captured.
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