Individual Income Tax Return (Singapore)
Singapore tax residents with income above the taxable threshold must file an annual personal income tax return. Paper deadline is 15 April; e-filing deadline is 18 April each year. Most salaried employees are covered by the Auto-Inclusion Scheme and may not need to file manually.
Who this applies to
- Singapore tax residents with total income above S$20,000
- Non-residents with Singapore-sourced income not fully covered by withholding tax
- Self-employed individuals (sole proprietors, partners, freelancers) regardless of income level
- Directors receiving director's fees (even if below the taxable threshold)
- Individuals with rental income, investment income, or overseas employment income remitted to Singapore
What to file
Form B1 for employed individuals; Form B for self-employed/partnership income; Form M for non-residents. Filed via myTax Portal. Includes all income sources, eligible personal reliefs, and claims for any special deductions.
How to file
File online via IRAS myTax Portal using Singpass. For most AIS-covered salaried employees, the return is pre-populated with employer-submitted data. Review, add any additional income or reliefs, and submit. Non-residents may need to file a paper Form M.
Payment due
Tax payable under the Notice of Assessment (NOA) is due within 30 days of the NOA date. Payment can be made via GIRO, PayNow, AXS, or internet banking. GIRO instalment plans are available for amounts above S$50.
Penalties for missing this deadline
Late filing attracts a composition fine. IRAS may issue estimated assessments for non-filers based on prior-year data. Failure to pay tax after assessment attracts 5% penalty and additional 1% per month for up to 12 months. Serious non-compliance can result in court action.
Filing checklist
- Gather all income documents: employer IR8A (for AIS-excluded employers), rental income records, investment income statements
- Confirm Singpass access to myTax Portal
- Review pre-populated income from AIS employers for accuracy
- Add all eligible personal reliefs (CPF, NSman, parent, child, course fees, earned income relief)
- Submit return by 18 April and review the Notice of Assessment when issued
Documents you'll need
- IR8A form from employer (for employees of non-AIS employers)
- CPF contribution statement showing employee contributions
- Rental income records (tenancy agreements, rental receipts)
- Overseas income records if income is remitted to Singapore
- Course fee receipts for education relief claims
- Parent/sibling/handicapped dependant documentation for family reliefs
Common mistakes to avoid
- Forgetting to declare director's fees if these are not automatically included by the AIS
- Missing the 18 April e-filing deadline by assuming the 15 April paper deadline applies to online filing
- Over-claiming CPF relief above the S$37,740 ordinary wage ceiling or ignoring the additional wage cap
- Failing to declare overseas employment income remitted to Singapore (Singapore tax residents are taxable on all Singapore-sourced income and on foreign income remitted to Singapore)
Never miss a Singapore deadline
AccountsOS tracks every Inland Revenue Authority of Singapore (IRAS) and Accounting and Corporate Regulatory Authority (ACRA) deadline and reminds you weeks ahead.
Try Free