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[Home](https://www.corporateservices.com/) 2. [Singapore](https://www.corporateservices.com/singapore/) 3. [Personal Taxes in Singapore](https://www.corporateservices.com/singapore/singapore-individual-tax/ "You Are Here") # Singapore Individual Taxes: Comprehensive Guide Last Updated: Jan 2026 Singapore offers some of the lowest personal income tax rates in the world, making it an attractive destination for professionals, entrepreneurs, and high-income earners. Its simple, transparent, and progressive tax system is designed to encourage both local and foreign talent to live and work in the country. This guide explains how individual taxation works in Singapore, including tax residency rules, individual income tax rates, taxable income categories, reliefs, and annual filing requirements. Ready to Incorporate? [Get Started](https://www.corporateservices.com/contact-us/) [](https://www.google.com/maps/place/CorporateServices.com+-+Singapore+Corporate+Services/@1.2845452,103.8505088,17z/data=!4m7!3m6!1s0x31da19dfb527d647:0x2f19b67b49f5a290!8m2!3d1.2845309!4d103.8527833!9m1!1b1) [5/5](https://www.google.com/maps/place/CorporateServices.com+-+Singapore+Corporate+Services/@1.2845452,103.8505088,17z/data=!4m7!3m6!1s0x31da19dfb527d647:0x2f19b67b49f5a290!8m2!3d1.2845309!4d103.8527833!9m1!1b1) ## Table of Contents [Key Takeaways About Singapore Personal Taxes](https://www.corporateservices.com/singapore/singapore-individual-tax/#key_takeaways) [Individual Tax Residency Status in Singapore](https://www.corporateservices.com/singapore/singapore-individual-tax/#residency) [Individual Tax Rates in Singapore](https://www.corporateservices.com/singapore/singapore-individual-tax/#rates) [Personal Tax Calculator](https://www.corporateservices.com/singapore/singapore-individual-tax/#calculator) [Tax on Foreign Income](https://www.corporateservices.com/singapore/singapore-individual-tax/#foreign) [Personal Income Exempt From Tax](https://www.corporateservices.com/singapore/singapore-individual-tax/#exemption) [Tax Deductions](https://www.corporateservices.com/singapore/singapore-individual-tax/#deductions) [Filing Individual Taxes in Singapore](https://www.corporateservices.com/singapore/singapore-individual-tax/#filing) [FAQs](https://www.corporateservices.com/singapore/singapore-individual-tax/#faqs)   ## Key Takeaways About Singapore Personal Taxes   Singapore tax residents are taxed at a progressive rate of 0% to 24%.   Non-tax residents are taxed at a rate that varies between 15% to 24%.   There are no taxes on capital gains, dividends or inheritance.   With a few exception, foreign-sourced income is exempt from taxes levied by Singapore. ## Individual Tax Residency Status in Singapore The amount of tax an individual must pay depends on his or her tax residency status. In Singapore, the following individuals are considered to be tax residents of the country: - Singapore citizens; - Singapore permanent residents; - Any foreigner who has worked or stayed in Singapore for 183 days or more. ## Individual Tax Rates in Singapore ## Tax Rates for Singapore Tax Residents Tax residents are taxed at a progressive rate that ranges from 0% to 24%. The table below provides the current tax rates for individual income at various income brackets: | Taxable income | Income tax rate | |---|---| | First S\$20,000 | 0% | | Next S\$10,000 (up to S\$30,000) | 2% | | Next S\$10,000 (up to S\$40,000) | 3\.5% | | Next S\$40,000 (up to S\$80,000) | 7% | | Next S\$40,000 (up to S\$120,000) | 11\.5% | | Next S\$40,000 (up to S\$160,000) | 15% | | Next S\$40,000 (up to S\$200,000) | 18% | | Next S\$40,000 (up to S\$240,000) | 19% | | Next S\$40,000 (up to S\$280,000) | 19\.5% | | Next S\$40,000 (up to S\$320,000) | 20% | | Next S\$180,000 (up to S\$500,000) | 22% | | Next S\$500,000 (up to S\$1 million) | 23% | | Above S\$1 million | 24% | ### Non-Resident Status A non-resident is an individual who has stayed or worked in the country for under 183 days. Non-residents must pay taxes at the following rates: | Number of days in Singapore | Tax rate | |---|---| | 60 days or fewer | 0% | | 61–182 days | Flat rate of 15% **OR** A progressive tax rate capped at 24% – whichever results in the higher amount | Certain types of non-resident income are taxed at a rate ranging from 15% to 24%, even if the individual has stayed in Singapore for under 60 days. These types of income are called “non-exempt income” and include: ### Non-Resident Status A non-resident is an individual who has stayed or worked in the country for under 183 days. Non-residents must pay taxes at the following rates: | Income type | Tax rate | |---|---| | Director’s fees | 24% | | Income earned as a public entertainer | 15% | | Income earned as a consultant, trainer or coach | 15% |   ## Calculate Your Personal Tax in Singapore Get clarity on your taxes in minutes. Accurate, simple, and free. Calculate Now ## Tax on Foreign Income In general, income earned from employment outside of Singapore is not taxable. This includes income that has been received in a Singapore bank account. Furthermore, qualifying foreign sourced income does not need to be declared. However, foreign income is taxed under the following conditions: - The foreign employment is incidental to Singapore employment. This means the position requires the individual to work and travel outside of Singapore but the position is based in Singapore. - The individual works in Singapore for a foreign employer - The income was received in Singapore through a partnership (unless the income qualifies for exemption) - The individual earned the income outside of Singapore while working for the Singapore government. - The individual received income in Singapore for professional, technical, consultancy or other services completed in a location overseas that does not qualify as a fixed place of operation. This includes locations that are used temporarily or for preparatory and auxiliary activities to the main service. ## Personal Income Exempt From Tax ### Capital gains Singapore does not tax any income that can be considered capital gains including the sale of fixed assets, stock or bonds or intangible assets such as goodwill. ### Dividend income Singapore does not tax dividends issued by Singapore companies; in certain cases, dividends from Hong Kong and Malaysia based companies are also not taxed. ### Inheritance In 2008, Singapore removed inheritance tax (also known as estate duty) on the assets of a deceased individual. Common estate assets that are no longer taxed include: - Immovable property; - Bank accounts; - Publicly listed shares; - Items in a safe deposit box. ## Tax Deductions In addition to the already low rates, to reduce the tax burden on individuals even further, Singapore allows for the following tax deductions: ### Employment expenses Individuals can deduct expenses incurred as a part of their employment as long as the expense meets the following criteria: - The expense was incurred while carrying out the requirements of the job. - The expense was not reimbursed by the employer. - The expense was not a capital expenditure (such as the purchase of a fixed asset). - The expense was not for personal use. Examples of deductible employment expenses include: - Meal expense; - Transport expense; - Car services; - Medical reimbursements; - Housing expense that is related to employment. ### Donations Individuals can claim donations to qualifying charitable organizations as deductions. Examples of donations include: - Cash donations; - Shares donations; - Artifact donations; - Land and building donations. Expenses incurred from rental income: Individuals can claim rental income expenses under the following conditions: - The expense was solely for the purpose of producing rental income and - The expense was incurred while a tenant was living in the property. ### Self-improvement tax relief Singapore tax residents can receive tax rebates and relief for the following items: - **Course fee relief:** Reimbursements on course fees for individuals who invest in upgrading their skills and improve their employability. - **CPF Cash Top Up:** Tax relief for individuals who set money aside for retirement. - **Supplementary Retirement Scheme (SRS) Relief:** Tax relief to encourage individuals to save for retirement beyond their CPF saving/ ### Deduction for angel investors Singapore allows angel investors to deduct their investments in new startups under the following conditions: - The angel invests at least \$100,000 of qualifying investment in a qualifying startup company within 12 months of the initial investment and - The angel holds the investment for a continuous period of two years from the date of the last qualifying investment. ## Trusted by Global Entrepreneurs Like You Glad to have picked you as a partner\! > We have been your clients for almost a year, and I highly commend you for the professionalism and the courteous attention that is always shown by Jacqueline, Sandy, Benny, and other team members. You helped us from getting our company set up to providing a one-stop solution covering tax, accounting, finance, legal, and other business-related advice. Thank you for your outstanding work. Glad to have picked you as a partner and looking forward to many years of fruitful cooperation\!   Karen Lam Director, Thoughtful Food Pte Ltd [Read More Testimonials](https://www.corporateservices.com/testimonials/) ## Filing Individual Taxes in Singapore ### Filing basics - Who files: Individuals must file if they are notified by IRAS to file or their annual income exceeds S\$22,000. If it’s below S\$22,000, filing is usually not required unless IRAS asks you to file or you have certain types of income. - Basis period: Taxes are assessed on income earned from 1 Jan to 31 Dec of the preceding year. Example: YA 2026 covers income from 1 Jan to 31 Dec 2025. ### Deadlines each year - Paper filing: 15 April - E-filing: 18 April ### Which form to use - Form B1: Employed individuals - Form B: Self-employed individuals, including sole-props and partners - Form M: Non-resident individuals ### After you file - Notice of Assessment (NOA): Issued roughly May to September. - Payment due: Within 30 days of the NOA date. You can pay in full or via GIRO monthly installments if approved. - Objections: If you disagree, file an objection within 30 days of the NOA. You still need to pay by the due date to avoid penalties; IRAS will adjust or refund if your objection succeeds. - Late payment penalty: 5% on unpaid tax after the due date, with additional penalties if it remains unpaid.   Have Questions? Tell us your needs and we will get in touch with you promptly. [Contact Us](https://www.corporateservices.com/contact-us/) [    Author Eddy Putra Eddy has been in the corporate services industry for over 20 years. An experienced Chartered Accountant and alumnus of Deloitte Singapore, he has extensive expertise in corporate finance, tax, structuring, and regulatory compliance. Eddy specializes in advising global clients on business expansion and corporate migration to Singapore.](https://www.linkedin.com/in/putraeddy/) ## Frequently Asked Questions About Individual Taxes in Singapore ### How are resident and non-resident individuals taxed in Singapore? Personal tax liability in Singapore depends on a person’s tax residency status. Personal income tax rates for Singapore resident taxpayers are progressive. At low income, no or nominal personal tax is charged and the highest personal income tax rate is 24%, i.e. no income is taxed above this rate. The employment income of non-residents who have stayed for more than 60 days in Singapore is taxed at a flat rate of 15% or the progressive resident tax rates, whichever results in a higher tax amount. Please note that certain types of non-resident income, such as director’s remuneration and consultation fees, are taxed at a rate ranging from 15% to 24% even if the individual has stayed in Singapore for under 60 days. ### Who is treated as a tax resident in Singapore? You are considered to be a tax resident of Singapore if you meet any one of the following: - a Singaporean; or - a Singapore Permanent Resident and have set up your permanent home in Singapore; or - a foreigner who has been physically present in Singapore for 183 days or more during the relevant tax year. ### As an employee, can I file my tax return electronically? You can file your annual income tax return using any of the following options: - E-Filing at [myTax Portal](https://mytax.iras.gov.sg/ESVWeb/default.aspx) - Paper Form through mail. If you choose to file your returns via mail, IRAS will send you the corresponding paper tax form upon request. The online form to be filed in a particular year is available on March 1 of that year. According to IRAS, each taxpayer must file one of the following forms depending on his or her occupation and tax residence status: - For tax resident individuals — Form B1 - For self-employed — Form B - For non-resident individuals — Form M. ### What is the due date for personal income tax filing in Singapore? Singapore follows a calendar year basis for personal taxes. The due date of e-filing for individuals is April 18, while the deadline for the paper filing option is April 15. Keep in mind that income tax is assessed based on a preceding year basis i.e. on these dates you must file the return for the previous year. ### How to distinguish an employee from self-employed? To determine whether someone is an employee or is self-employed, you have to consider the individual’s contract and the nature of their relationship with the employer. According to IRAS, you are employed (i.e. you are an employee) if you enter into a contract for service with your employer where your work is performed under the direction of your employer. On the contrary, you are considered self-employed if you do not perform work for others under such a contract for service. As a self-employed person, you work for yourself and realize a business profit or loss. Generally, your income is derived from buying and selling goods or from providing services. Note that all self-employed individuals are required to report the income earned from their business operations as business income. This income is part of their total personal income and is taxed at individual income tax rates. ### Are self-employed individuals required to file taxes? Yes, all self-employed individuals must declare their business income for the relevant accounting period. Generally, the accounting period is a 12-month period for which profits or losses are calculated. You need to keep comprehensive records and accounts of your business transactions. They must be supported by invoices, receipts, vouchers, and other documents. Finally, at the end of every accounting period, you must prepare the statement of accounts comprising your profit and loss accounts and the balance sheet. If you engage a Corporate Services firm, the firm can provide bookkeeping services in Singapore to ensure that all these records are managed properly. ### What are the consequences of late or non-filing of tax returns? In case of late or non-filing of tax returns, IRAS may take the following measures: - Impose a late filing fee that can range from S\$150 to S\$1,000 and depends on the prior history of your filing and tax payment. Repeat offenders are likely to receive higher fees. - Issue an Estimated Notice of Assessment (NOA). - Issue a summons to attend the Court if IRAS has not received the required tax return and the payment of the late filing fee by the due date. - Note that if you do not pay the penalty or fine imposed by the Court, you may be subject to imprisonment. ### What are the penalties in case of late payment or non-payment of individual taxes? You must pay your taxes within one month from the date of the Notice of Assessment (NOA). Even if you have filed an objection, you are still required to pay the tax. If it is not paid by the due date, a 5% penalty is assessed. Subsequently, an additional 1% penalty will be imposed for every month that the tax is still unpaid, up to a maximum of 12% of the tax overdue. Furthermore, an individual may face additional enforcement actions. These can include a) Travel Restriction Order (TRO) against your travel outside the country, b) legal actions against you by the IRAS, c) directives to your bank, employer, or lawyer to pay your debt to IRAS. ### Is overseas income received in Singapore taxable? Generally, overseas income received in Singapore is not taxed in Singapore if the source of the income is outside Singapore. This exception includes income paid into a Singapore bank account. However, there are some circumstances under which overseas income may be taxable: - You work in Singapore for a foreign employer, or your overseas employment is incidental to your Singapore employment. - Your overseas employment income is for services rendered in Singapore. - You are employed outside Singapore on behalf of the Government of Singapore. - You have received the income in Singapore through a partnership. ### What are the common mistakes in filing a personal income tax return? Here are some of the common mistakes that you should avoid: - Incorrect declaration of income - Claiming inappropriate deductions - Incorrect claim for CPF contributions (applicable to self-employed) - Submitting incorrect documents - Not clicking the “Submit Income Tax Return” button. ### What does employment income include? Employment income includes: - Cash receipts, such as your salary, allowance for housing and travelling, bonus, leave pay, and gratuity - Benefits-in-kind - Gains from stock and share options. Please take into account that income derived from outside Singapore, bank interest income, capital gains income, and dividends from Singapore companies are not taxable. ### On the IRAS website, I have seen the concept of “Other” employment income. What does it include? According to IRAS, “Other” employment income can refer to the following: - Part-time income - Allowances for traveling, entertainment, housing - Benefits-in-kind - Gratuity - Pension, but excluding Singapore Government pension - Commission reflected in Form IR8A - Retrenchment benefits - Taxable cash assistance. ### How do I report my income if I worked for more than one company? If you work for more than one company, the process of filing your income depends on whether or not your employers are participating in the Auto-Inclusion Scheme for Employment Income. 3 different scenarios are possible: - If all companies you work for are part of the Auto-Inclusion Scheme for Employment Income, you do not have to report the details about your income, since this information is already submitted by your employers and included in your tax assessment. - If some of the companies are members of the Auto-Inclusion Scheme for Employment Income, you are required to fill in your total employment income only from the non-participating employers. - Finally, if none of the companies is in the Auto-Inclusion Scheme, you have to report in the Main Tax Form the total amount of your income from all employers. ### Can a Singapore employee who spends less than 183 days in Singapore be taxed as a resident? Generally, an individual is regarded as a Singapore tax resident if he or she is physically present in Singapore for at least 183 days in a calendar year. Nonetheless, there are certain cases when a Singapore employee who spends less than 183 days in Singapore may also be treated as a tax resident. For example, if your travel is incidental to your Singapore employment and your absence is a result of frequent business trips for your Singapore employment. ### Is it possible to make changes to my tax return after I file it? If you need to make changes after e-filing your tax return, you can re-file it via myTax Portal. Please note that re-filing must be done within 14 days from your previous submission. You can find more details about the procedure of re-filing your tax return. In case you filed your returns via paper form, write an email to IRAS, and specify the changes in your return. ## Related Guides [Opening a Corporate Bank Account in Singapore](https://www.corporateservices.com/singapore/open-corporate-bank-account-in-singapore/) [Key Benefits of a Holding Company in Singapore](https://www.corporateservices.com/singapore/holding-company-benefits/) [How to Register a New Company in Singapore](https://www.corporateservices.com/singapore/singapore-company-registration/) Our Guides [Company Registration Guide](https://www.corporateservices.com/singapore/singapore-company-registration/) [Corporate Tax Guide](https://www.corporateservices.com/singapore/corporate-tax-in-singapore/) [Annual Compliance Guide](https://www.corporateservices.com/singapore/annual-compliance-singapore/) [All Guides](https://www.corporateservices.com/singapore/) Our Services [Company Incorporation Services](https://www.corporateservices.com/singapore/services/incorporation-services/) [Accounting & Tax Services](https://www.corporateservices.com/singapore/services/accounting-bookkeeping-services/) [Work Visa Services](https://www.corporateservices.com/singapore/singapore-immigration-options/) About us [Our Team](https://www.corporateservices.com/our-team/) [Our Platform](https://www.corporateservices.com/platform/) [Why Us](https://www.corporateservices.com/why-us/) [Client Reviews](https://www.corporateservices.com/testimonials/) [Terms of Service](https://www.corporateservices.com/terms-of-service/) [Privacy Policy](https://www.corporateservices.com/privacy-policy/) © Copyright 2026 CorporateServices.com Pte Ltd. 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Singapore Individual Taxes: Comprehensive Guide Last Updated: Jan 2026 Singapore offers some of the lowest personal income tax rates in the world, making it an attractive destination for professionals, entrepreneurs, and high-income earners. Its simple, transparent, and progressive tax system is designed to encourage both local and foreign talent to live and work in the country. This guide explains how individual taxation works in Singapore, including tax residency rules, individual income tax rates, taxable income categories, reliefs, and annual filing requirements. Ready to Incorporate? [](https://www.google.com/maps/place/CorporateServices.com+-+Singapore+Corporate+Services/@1.2845452,103.8505088,17z/data=!4m7!3m6!1s0x31da19dfb527d647:0x2f19b67b49f5a290!8m2!3d1.2845309!4d103.8527833!9m1!1b1) Table of Contents  Key Takeaways About Singapore Personal Taxes Singapore tax residents are taxed at a progressive rate of 0% to 24%. Non-tax residents are taxed at a rate that varies between 15% to 24%. There are no taxes on capital gains, dividends or inheritance. With a few exception, foreign-sourced income is exempt from taxes levied by Singapore. Individual Tax Residency Status in Singapore The amount of tax an individual must pay depends on his or her tax residency status. In Singapore, the following individuals are considered to be tax residents of the country: - Singapore citizens; - Singapore permanent residents; - Any foreigner who has worked or stayed in Singapore for 183 days or more. Individual Tax Rates in Singapore Tax residents are taxed at a progressive rate that ranges from 0% to 24%. The table below provides the current tax rates for individual income at various income brackets: | Taxable income | Income tax rate | |---|---| | First S\$20,000 | 0% | | Next S\$10,000 (up to S\$30,000) | 2% | | Next S\$10,000 (up to S\$40,000) | 3\.5% | | Next S\$40,000 (up to S\$80,000) | 7% | | Next S\$40,000 (up to S\$120,000) | 11\.5% | | Next S\$40,000 (up to S\$160,000) | 15% | | Next S\$40,000 (up to S\$200,000) | 18% | | Next S\$40,000 (up to S\$240,000) | 19% | | Next S\$40,000 (up to S\$280,000) | 19\.5% | | Next S\$40,000 (up to S\$320,000) | 20% | | Next S\$180,000 (up to S\$500,000) | 22% | | Next S\$500,000 (up to S\$1 million) | 23% | | Above S\$1 million | 24% | Non-Resident Status A non-resident is an individual who has stayed or worked in the country for under 183 days. Non-residents must pay taxes at the following rates: | Number of days in Singapore | Tax rate | |---|---| | 60 days or fewer | 0% | | 61–182 days | Flat rate of 15% **OR** A progressive tax rate capped at 24% – whichever results in the higher amount | Certain types of non-resident income are taxed at a rate ranging from 15% to 24%, even if the individual has stayed in Singapore for under 60 days. These types of income are called “non-exempt income” and include: Non-Resident Status A non-resident is an individual who has stayed or worked in the country for under 183 days. Non-residents must pay taxes at the following rates: | Income type | Tax rate | |---|---| | Director’s fees | 24% | | Income earned as a public entertainer | 15% | | Income earned as a consultant, trainer or coach | 15% |  ## Calculate Your Personal Tax in Singapore Get clarity on your taxes in minutes. Accurate, simple, and free. Calculate Now Tax on Foreign Income In general, income earned from employment outside of Singapore is not taxable. This includes income that has been received in a Singapore bank account. Furthermore, qualifying foreign sourced income does not need to be declared. However, foreign income is taxed under the following conditions: - The foreign employment is incidental to Singapore employment. This means the position requires the individual to work and travel outside of Singapore but the position is based in Singapore. - The individual works in Singapore for a foreign employer - The income was received in Singapore through a partnership (unless the income qualifies for exemption) - The individual earned the income outside of Singapore while working for the Singapore government. - The individual received income in Singapore for professional, technical, consultancy or other services completed in a location overseas that does not qualify as a fixed place of operation. This includes locations that are used temporarily or for preparatory and auxiliary activities to the main service. Personal Income Exempt From Tax Capital gains Singapore does not tax any income that can be considered capital gains including the sale of fixed assets, stock or bonds or intangible assets such as goodwill. Dividend income Singapore does not tax dividends issued by Singapore companies; in certain cases, dividends from Hong Kong and Malaysia based companies are also not taxed. Inheritance In 2008, Singapore removed inheritance tax (also known as estate duty) on the assets of a deceased individual. Common estate assets that are no longer taxed include: - Immovable property; - Bank accounts; - Publicly listed shares; - Items in a safe deposit box. Tax Deductions In addition to the already low rates, to reduce the tax burden on individuals even further, Singapore allows for the following tax deductions: Employment expenses Individuals can deduct expenses incurred as a part of their employment as long as the expense meets the following criteria: - The expense was incurred while carrying out the requirements of the job. - The expense was not reimbursed by the employer. - The expense was not a capital expenditure (such as the purchase of a fixed asset). - The expense was not for personal use. Examples of deductible employment expenses include: - Meal expense; - Transport expense; - Car services; - Medical reimbursements; - Housing expense that is related to employment. Donations Individuals can claim donations to qualifying charitable organizations as deductions. Examples of donations include: - Cash donations; - Shares donations; - Artifact donations; - Land and building donations. Expenses incurred from rental income: Individuals can claim rental income expenses under the following conditions: - The expense was solely for the purpose of producing rental income and - The expense was incurred while a tenant was living in the property. Self-improvement tax relief Singapore tax residents can receive tax rebates and relief for the following items: - **Course fee relief:** Reimbursements on course fees for individuals who invest in upgrading their skills and improve their employability. - **CPF Cash Top Up:** Tax relief for individuals who set money aside for retirement. - **Supplementary Retirement Scheme (SRS) Relief:** Tax relief to encourage individuals to save for retirement beyond their CPF saving/ Deduction for angel investors Singapore allows angel investors to deduct their investments in new startups under the following conditions: - The angel invests at least \$100,000 of qualifying investment in a qualifying startup company within 12 months of the initial investment and - The angel holds the investment for a continuous period of two years from the date of the last qualifying investment. Trusted by Global Entrepreneurs Like You Glad to have picked you as a partner\! > We have been your clients for almost a year, and I highly commend you for the professionalism and the courteous attention that is always shown by Jacqueline, Sandy, Benny, and other team members. You helped us from getting our company set up to providing a one-stop solution covering tax, accounting, finance, legal, and other business-related advice. Thank you for your outstanding work. Glad to have picked you as a partner and looking forward to many years of fruitful cooperation\!  Karen Lam Director, Thoughtful Food Pte Ltd Filing Individual Taxes in Singapore ### Filing basics - Who files: Individuals must file if they are notified by IRAS to file or their annual income exceeds S\$22,000. If it’s below S\$22,000, filing is usually not required unless IRAS asks you to file or you have certain types of income. - Basis period: Taxes are assessed on income earned from 1 Jan to 31 Dec of the preceding year. Example: YA 2026 covers income from 1 Jan to 31 Dec 2025. ### Deadlines each year - Paper filing: 15 April - E-filing: 18 April ### Which form to use - Form B1: Employed individuals - Form B: Self-employed individuals, including sole-props and partners - Form M: Non-resident individuals ### After you file - Notice of Assessment (NOA): Issued roughly May to September. - Payment due: Within 30 days of the NOA date. You can pay in full or via GIRO monthly installments if approved. - Objections: If you disagree, file an objection within 30 days of the NOA. You still need to pay by the due date to avoid penalties; IRAS will adjust or refund if your objection succeeds. - Late payment penalty: 5% on unpaid tax after the due date, with additional penalties if it remains unpaid.  Have Questions? Tell us your needs and we will get in touch with you promptly. Frequently Asked Questions About Individual Taxes in Singapore Related Guides