🕷️ Crawler Inspector

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Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 42 (from laksa126)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa042.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats","crawl_time":1776336578,"first_indexed_time":1634921558,"http_code":200,"src_unparsed":"sg,gov,iras!www,\/taxes\/property-tax\/property-buyers\/buying-hdb-flats s443","src_root_hash":"7303783701110814842","history_drop_reason":null,"meta_title":"IRAS | Information for Buyers of HDB Flats","meta_descriptions":["HDB flat buyers guide: Property tax obligations, owner-occupier tax rates, and ownership transfer checklist for Singapore homebuyers"],"attrs_boilerpipe_text":"Things buyers should check or do before and after purchasing a HDB flat.\nOn this page:\n1. Before the Transfer of Property\n2. After the Transfer of Property\n3. Other Taxes Relating to Property\nFAQs\nRelated Content\n1. Before the Transfer of Property\nYour HDB officer or lawyer usually performs the following tasks as part of conveyancing or the legal process of transferring ownership of property. Please check with your lawyer or HDB officer to find out more about the status of the tasks.\nA) Check on outstanding property tax\nOnce the property is transferred to you, you will be liable for any outstanding property tax including arrears that should have been paid by the previous owner. Thus, it is important for your HDB officer or lawyer to check with IRAS on any outstanding property tax.\nFor newly constructed HDB flats, IRAS will bill you for the property tax that starts from the date you take possession of the flat.\nB) Apportion property tax between you and the seller\nIf there is an outstanding tax amount, your HDB officer or lawyer will assist you to settle the outstanding amount with the seller. Your HDB officer or lawyer will also apportion the current year tax between the seller and yourself. IRAS does not apportion property tax liabilities between the parties.\nC) Notify Change of Ownership\nHDB will notify IRAS of the transfer of the HDB flat. You need not notify IRAS. IRAS will update the ownership record for property tax purpose based on the information given.\nFor correspondence and payment, IRAS communicates with the owner who is the main applicant listed in the purchase of the flat. If there is a preference among owners on who IRAS should correspond with, please ensure that you are registered as the main applicant.\n2. After the Transfer of Property\nOnce HDB has notified IRAS of the transfer, the record of ownership will be updated for property tax purposes.\nA) Update your address\nIRAS sends the property tax bill or notice to the address listed on your identity card. To receive all your correspondence promptly, please ensure that your address is updated. Please see \nchange mailing address\n if you need to update your address.\nB) Automatic Application of Owner-Occupier Tax Rates\nOwners who live in their homes enjoy lower property tax rates. You do not need to apply for the owner-occupier tax rates as it will be automatically applied.  For more details, please refer to \nLower Property Tax Rates for Owner Occupied Residential Properties\n.\nC) Calculate your Property Tax\nTo calculate the annual property tax payable, multiply the \nAnnual Value (AV)\n of\n the property with the set of \nProperty Tax Rates\n that applies to you.\n        You can use this \ncalculator \nto calculate your\n        tax payable.\nD) Arrange to pay your Property Tax\nWhen there is more than 1 owner, all the owners are collectively responsible for paying property tax.\nYou are encouraged to pay your property tax by \nGIRO\n to enjoy up to 12 interest-free monthly\n        instalments.\nAlternatively, you can opt for one-time GIRO deductions or use any of the \nmodes of payment\n available\n to pay your property tax.\n3. Other Taxes Relating to Property\nA) Stamp Duty\nWhen you buy any property, you need to pay \nStamp Duty\n within\n 14 days of the date of Contract\/Agreement. HDB has been authorised by IRAS to collect stamp duty on its behalf.\nB) Income Tax from Rental\nRent received from fully or partially renting out your flat is subject to income tax. Find out more on \nIncome from property rented out\n.\nFAQs\nHow do I inform IRAS after I have purchased a property?\nHDB will inform IRAS on the change of ownership, thus you do not have to inform IRAS separately.\nI have bought a new DBSS flat and my date of tax liability is 5 Nov. Why has IRAS taxed me from date of Temporary Occupation Permit (TOP) i.e. 8 Aug?\nNewly completed properties are taxed from the TOP date. Under the law, property tax is a charge on the property. Hence, the current owners need to pay any outstanding tax including any amount payable prior to the date of transfer of the property. This means that although you only took possession of the property on 5 Nov (date of tax liability), you are liable for the property tax for the period with effect from 8 Aug, the date of TOP.\nBuyers can claim the reimbursement of the property tax from the Building Service Centre (BSC) set up at site. Hence, please liaise with the developer for the reimbursement of tax (i.e. 8 Aug to 4 Nov) from the developer, if this has not been done.\nI only took the keys of the property from the developer on 3 Dec. Why is IRAS taxing me from 15 Nov when I have not collected the keys back then?\nHDB will notify IRAS on the date of your tax liability.\nIf the information is incorrect, please inform your HDB officer or lawyer to correct the information submitted to IRAS.\nI have bought a resale HDB flat and the sales completion date is on 10 May. Do I still need to pay property tax for the whole year and what are the tax rates applied on my flat?\nAfter buying your resale HDB flat, you (the buyer) may need to reimburse a portion of property tax already fully paid for the year by the seller. The apportionment of property tax liabilities is a private arrangement between the seller and buyer. Your lawyer or HDB officers (for HDB flats) would usually assist you in apportioning the tax amount to be paid to the seller.\nOwners who live in their homes enjoy lower property tax rates. As a new owner, if you are residing in the property since the date of your ownership of the property, please check that the lower owner-occupier tax rates have been applied. If it has not been granted from the date of your ownership of the property, you may apply for the concessionary owner-occupier tax rates via\nmyTaxPortal\n. If you have reimbursed the seller for the proportion of property tax paid at the non-owner-occupier tax rates, you will receive a notification from IRAS on the applicable refund due to the difference in tax rates (as you will be enjoying the lower owner-occupier tax rates from date of your ownership of the property).","attrs_markdown":"A Singapore Government Agency Website   How to identify\n\n![](https:\/\/www.iras.gov.sg\/ResourcePackages\/IRAS\/assets\/images\/masthead\/government_building.svg)\n\n**Official website links end with .gov.sg**\n\nGovernment agencies communicate via **.gov.sg** websites (e.g. go.gov.sg\/open). [Trusted websites](https:\/\/go.gov.sg\/trusted-sites)\n\n![](https:\/\/www.iras.gov.sg\/ResourcePackages\/IRAS\/assets\/images\/masthead\/lock.svg)\n\n**Secure websites use HTTPS**\n\nLook for a **lock** (![](https:\/\/www.iras.gov.sg\/ResourcePackages\/IRAS\/assets\/images\/masthead\/lock.svg)) or https:\/\/ as an added precaution. Share sensitive information only on official, secure websites.\n\n[![IRAS Home](https:\/\/www.iras.gov.sg\/images\/default-source\/logo\/iras-logo-86x94.png?sfvrsn=7e88b3ab_3)](https:\/\/www.iras.gov.sg\/home)\n\n- [Who We Are](https:\/\/www.iras.gov.sg\/who-we-are)\n  Close menu\n  \n  - Who We Are\n  - [Who We Are](https:\/\/www.iras.gov.sg\/who-we-are)\n  - [Our Organisation](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation)\n    - Our Organisation\n    - [Our Organisation](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation)\n    - [Mission, vision, core values, and logo](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation\/mission-vision-core-values-and-logo)\n    - [Board members and committees](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation\/board-members-and-committees)\n    - [Senior Management](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation\/senior-management)\n    - [Organisation structure](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation\/organisation-structure)\n    - [History and milestones](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation\/history-and-milestones)\n    - [Awards and accolades](https:\/\/www.iras.gov.sg\/who-we-are\/our-organisation\/awards-and-accolades)\n  - [What We Do](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do)\n    - What We Do\n    - [What We Do](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do)\n    - [Taxes in Singapore](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do\/taxes-in-singapore)\n      Go to next level\n      - Taxes in Singapore\n      - [Taxes in Singapore](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do\/taxes-in-singapore)\n      - [The Singapore tax system](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do\/taxes-in-singapore\/the-singapore-tax-system)\n      - [Taxes and nation building](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do\/taxes-in-singapore\/taxes-and-nation-building)\n      - [Encouraging tax compliance](https:\/\/www.iras.gov.sg\/who-we-are\/what-we-do\/taxes-in-singapore\/encouraging-tax-compliance)\n    - 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Corporate Governance\n    - [Corporate Governance](https:\/\/www.iras.gov.sg\/who-we-are\/corporate-governance)\n    - [Data Protection Statement](https:\/\/www.iras.gov.sg\/who-we-are\/corporate-governance\/data-protection-statement)\n    - [Social responsibility statement](https:\/\/www.iras.gov.sg\/who-we-are\/corporate-governance\/social-responsibility-statement)\n    - [Whistleblowing](https:\/\/www.iras.gov.sg\/who-we-are\/corporate-governance\/whistleblowing)\n- [Taxes](https:\/\/www.iras.gov.sg\/taxes)\n  Close menu\n  \n  - Taxes\n  - [Taxes](https:\/\/www.iras.gov.sg\/taxes)\n  - [Individual Income Tax](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax)\n    - Individual Income Tax\n    - [Individual Income Tax](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax)\n    - [Basics of Individual Income Tax](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax)\n      Go to next level\n      - Basics of Individual Income Tax\n      - [Basics of Individual Income Tax](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax)\n      - [Managing myTax Portal account](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/managing-mytax-portal-account)\n      - [Understanding my Income Tax filing](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/understanding-my-income-tax-filing)\n      - [Tax residency and tax rates](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/tax-residency-and-tax-rates)\n      - [What is taxable, what is not](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/what-is-taxable-what-is-not)\n      - [Tax reliefs, rebates and deductions](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/tax-reliefs-rebates-and-deductions)\n      - [Receive tax bill, pay tax, check refunds](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/receive-tax-bill-pay-tax-check-refunds)\n      - 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[Business expenses and deductions](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/business-expenses-and-deductions)\n      - [Consequences of non-compliance](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/consequences-of-non-compliance)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [Report tax evasion](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/self-employed-and-partnerships\/report-tax-evasion)\n    - [Non-Residents](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/non-residents)\n    - [Employers](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers)\n      Go to next level\n      - Employers\n      - [Employers](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers)\n      - [Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/filing-employee-earnings-\\(ir8a-appendix-8a-appendix-8b-ir8s\\))\n      - [Information to share with employees](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/information-to-share-with-employees)\n      - [Auto Inclusion Scheme (AIS) for Employment Income](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/auto-inclusion-scheme-\\(ais\\)-for-employment-income)\n      - [Understanding the Tax Treatment](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/understanding-the-tax-treatment)\n      - [Retrenchment Exercise in the Company](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/retrenchment-exercise-in-the-company)\n      - [Tax Clearance for Foreign & SPR Employees (IR21)](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/tax-clearance-for-foreign-spr-employees-\\(ir21\\))\n      - [Digital Services](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/employers\/digital-services)\n    - [My Situation](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation)\n      Go to next level\n      - 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[I received an audit letter](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/i-received-an-audit-letter)\n      - [My family member has passed away](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/my-family-member-has-passed-away)\n      - [Scenario-based FAQs for working in Singapore and abroad](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/my-situation\/scenario-based-faqs-for-working-in-singapore-and-abroad)\n  - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax)\n    - Corporate Income Tax\n    - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax)\n    - [Basics of Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax)\n      Go to next level\n      - Basics of Corporate Income Tax\n      - [Basics of Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax)\n      - [Corporate Income Tax Filing Season 2025](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/corporate-income-tax-filing-season-2025)\n      - [Basic Guide to Corporate Income Tax for Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/basic-guide-to-corporate-income-tax-for-companies)\n      - [Tax Residency of a Company\/ Certificate of Residence](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/tax-residency-of-a-company-certificate-of-residence)\n      - [Record Keeping Requirements](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/record-keeping-requirements)\n      - [Obtaining a Copy of Documents Issued by IRAS](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/obtaining-a-copy-of-documents-issued-by-iras)\n      - [Corporate Income Tax Rate, Rebates & Tax Exemption Schemes](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/corporate-income-tax-rate-rebates-and-tax-exemption-schemes)\n      - [Updating Company Particulars](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/updating-company-particulars)\n      - [e-Learning Videos\/ Webinars\/ Seminars on Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/e-learning-videos-webinars-seminars-on-corporate-income-tax)\n    - [Estimated Chargeable Income (ECI) Filing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/estimated-chargeable-income-\\(eci\\)-filing)\n    - [Form C-S\/ Form C-S (Lite)\/ Form C Filing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing)\n      Go to next level\n      - Form C-S\/ Form C-S (Lite)\/ Form C Filing\n      - [Form C-S\/ Form C-S (Lite)\/ Form C Filing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing)\n      - [Overview of Form C-S\/ Form C-S (Lite)\/ Form C](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/overview-of-form-c-s-form-c-s-\\(lite\\)-form-c)\n      - [Guidance on Filing Form C-S\/ Form C-S (Lite)\/ Form C](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/guidance-on-filing-form-c-s-form-c-s-\\(lite\\)-form-c)\n      - [Preparing a Tax Computation](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/preparing-a-tax-computation)\n      - [Penalties for Errors in Tax Returns](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/penalties-for-errors-in-tax-returns)\n      - [Late filing or non-filing of Corporate Income Tax Returns (Form C-S\/C-S (Lite)\/C)](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/late-filing-or-non-filing-of-Corporate-Income-Tax-Returns-form-c-s-form-c-s-\\(Lite\\)-form-c)\n      - [After Filing Form C-S\/ Form C-S (Lite)\/ Form C](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/after-filing-form-c-s-form-c-s-\\(lite\\)-form-c)\n      - [Using Accounting Software to Prepare & File Form C-S Seamlessly](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/form-c-s-form-c-s-\\(lite\\)-form-c-filing\/using-accounting-software-to-prepare-file-form-c-s-seamlessly)\n    - [Corporate Income Tax Payment](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment)\n      Go to next level\n      - Corporate Income Tax Payment\n      - [Corporate Income Tax Payment](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment)\n      - [Paying Corporate Income Taxes](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment\/paying-corporate-income-taxes)\n      - [Experiencing difficulties in paying your tax?](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment\/experiencing-difficulties-in-paying-your-tax)\n      - [Late payment or non-payment of Corporate Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-payment\/late-payment-or-non-payment-of-corporate-income-tax)\n    - [Corporate Income Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance)\n      Go to next level\n      - Corporate Income Tax Compliance\n      - [Corporate Income Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance)\n      - [Best Practices When Writing to IRAS](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/best-practices-when-writing-to-iras)\n      - [Getting Companies to Comply](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/getting-companies-to-comply)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [International Compliance Assurance Programme (ICAP)](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/international-compliance-assurance-programme-\\(icap\\))\n      - [Enhanced Taxpayer Relationship (ETR) Programme](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/enhanced-taxpayer-relationship-\\(etr\\)-programme)\n      - [About Tax Governance and Tax Risk Management](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/about-tax-governance-and-tax-risk-management)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/corporate-income-tax-compliance\/tax-evasion-or-fraud)\n    - [Income & Deductions for Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies)\n      Go to next level\n      - Income & Deductions for Companies\n      - [Income & Deductions for Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies)\n      - [Taxable & Non-Taxable Income](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/taxable-non-taxable-income)\n      - [Companies Receiving Foreign Income](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/companies-receiving-foreign-income)\n      - [Business Expenses](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/business-expenses)\n      - [Claiming Allowances](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/claiming-allowances)\n      - [Claiming Reliefs](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/claiming-reliefs)\n      - [Unutilised Items (Capital Allowances, Trade Losses & Donations)](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/unutilised-items-\\(capital-allowances-trade-losses-donations\\))\n      - [Applying for Tax Incentives](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/applying-for-tax-incentives)\n    - [Dormant Companies or Companies Closing Down](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down)\n      Go to next level\n      - Dormant Companies or Companies Closing Down\n      - [Dormant Companies or Companies Closing Down](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down)\n      - [Dormant Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down\/dormant-companies)\n      - [Companies Applying for Strike Off\/ to Cease Registration](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down\/companies-applying-for-strike-off-to-cease-registration)\n      - [Companies under Liquidation\/ Judicial Management\/ Receivership](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/dormant-companies-or-companies-closing-down\/companies-under-liquidation-judicial-management-receivership)\n    - [Specific Industries](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries)\n      Go to next level\n      - Specific Industries\n      - [Specific Industries](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries)\n      - [Car Rental Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/car-rental-companies)\n      - [Car Tuition Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/car-tuition-companies)\n      - [Companies Servicing Only Related Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/companies-servicing-only-related-companies)\n      - [Construction Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/construction-companies)\n      - [Investment Holding Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/investment-holding-companies)\n      - [Property Developers](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/property-developers)\n      - [Shipping Companies](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-industries\/shipping-companies)\n    - [Specific Topics](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics)\n      Go to next level\n      - Specific Topics\n      - [Specific Topics](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics)\n      - [Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/adopting-financial-reporting-standard-\\(frs\\)-109-39-the-tax-implications)\n      - [Advance Ruling System for Income Tax](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/advance-ruling-system-for-income-tax)\n      - [Transfer Pricing](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/transfer-pricing)\n      - [Interbank Offered Rate Reform & the Tax Implications](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/interbank-offered-rate-reform-the-tax-implications)\n      - [Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/tax-treatment-of-interest-gains-or-profits-derived-from-negotiable-certificates-of-deposit-by-non-financial-institutions)\n      - [Classification of Foreign Entities for Singapore Income Tax Purposes](https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/specific-topics\/classification-of-foreign-entities-for-singapore-income-tax-purposes)\n  - [Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax)\n    - Property Tax\n    - [Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax)\n    - [Property Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners)\n      Go to next level\n      - Property Owners\n      - [Property Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners)\n      - [2026 Property Tax Bill](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/2026-property-tax-bill)\n      - [Property Tax At A Glance](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-at-a-glance)\n      - [Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value)\n      - [Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates)\n      - [Information for HDB Flat Owners](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/information-for-hdb-flat-owners)\n      - [Tax Bills and Notices](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/tax-bills-and-notices)\n      - [View Statement of Account or View Bills and Notices](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/view-statement-of-account-or-view-bills-and-notices)\n      - [Payments](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments)\n      - [Object to Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/object-to-annual-value)\n      - [Property Tax Reliefs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs)\n      - [Your situation](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/your-situation)\n    - [Property Buyers](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers)\n      Go to next level\n      - Property Buyers\n      - [Property Buyers](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers)\n      - [Buying HDB Flats](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats)\n      - [Buying Private Residential Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-private-residential-properties)\n      - [Buying Vacant Land or Development Sites](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-vacant-land-or-development-sites)\n      - [Buying Other Types of Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-other-types-of-properties)\n    - [Property Professionals](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals)\n      Go to next level\n      - Property Professionals\n      - [Property Professionals](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals)\n      - [Real Estate\/Housing Agents](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/real-estate-housing-agents)\n      - [Appraisers\/Valuer](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/appraisers-valuer)\n      - [Developer](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/developer)\n      - [Architects](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/architect)\n      - [Lawyer\/Legal Professional](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-professionals\/lawyer-legal-professional)\n    - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services)\n      Go to next level\n      - Other Services\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services)\n      - [Check Outstanding Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/check-outstanding-tax)\n      - [Change Mailing Address](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/change-mailing-address)\n      - [Interactive Property Tax Calculators](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/interactive-property-tax-calculators)\n      - [Check Rental Transactions from other Government Agencies](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/check-rental-transactions-from-other-government-agencies)\n    - [Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance)\n      Go to next level\n      - Tax Compliance\n      - [Tax Compliance](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance)\n      - [Property Tax Audits by IRAS](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance\/property-tax-audits-by-iras)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance\/tax-evasion-or-fraud)\n      - [Update IRAS to Avoid Penalties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/tax-compliance\/update-iras-to-avoid-penalties)\n  - [Goods & Services Tax (GST)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\))\n    - Goods & Services Tax (GST)\n    - [Goods & Services Tax (GST)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\))\n    - [Basics of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst)\n      Go to next level\n      - Basics of GST\n      - [Basics of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst)\n      - [Goods and Services Tax (GST): What It Is and How It Works](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/goods-and-services-tax-\\(gst\\)-what-it-is-and-how-it-works)\n      - [Current GST Rates](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/current-gst-rates)\n      - [Responsibilities of a GST-registered Business](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/responsibilities-of-a-gst-registered-business)\n      - [Invoicing, Price Display and Record Keeping](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/invoicing-price-display-and-record-keeping)\n      - [e-Learning Videos on GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/e-learning-videos-on-gst)\n      - [GST and BCRS Deposit](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/gst-and-bcrs-deposit)\n      - [e-Learning Course Overview of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/basics-of-gst\/e-learning-course-overview-of-gst)\n    - [GST InvoiceNow Requirement](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-invoicenow-requirement)\n    - [GST Registration\/Deregistration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration)\n      Go to next level\n      - GST Registration\/Deregistration\n      - [GST Registration\/Deregistration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration)\n      - [Do I Need to Register for GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/do-i-need-to-register-for-gst)\n      - [Factors to Consider Before Registering Voluntarily for GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/factors-to-consider-before-registering-voluntarily-for-gst)\n      - [Applying for GST Registration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/applying-for-gst-registration)\n      - [Guide to completing GST registration form](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/guide-to-completing-gst-registration-form)\n      - [Applying for exemption from GST registration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/applying-for-exemption-from-gst-registration)\n      - [Applying for special GST registration (Group registration and Divisional registration)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/applying-for-special-gst-registration-\\(group-registration-and-divisional-registration\\))\n      - [Cancelling GST Registration](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/cancelling-gst-registration)\n      - [Guarantee](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/guarantee)\n      - [Voluntary Disclosure for Wrongful Collection of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-registration-deregistration\/voluntary-disclosure-for-wrongful-collection-of-gst)\n    - [Charging GST (Output Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\))\n      Go to next level\n      - Charging GST (Output Tax)\n      - [Charging GST (Output Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\))\n      - [When to Charge Goods and Services Tax (GST)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\)\/when-to-charge-goods-and-services-tax-\\(gst\\))\n      - [When to charge 0% GST (Zero-rate)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\)\/when-to-charge-0-gst-\\(zero-rate\\))\n      - [When is GST not charged](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\)\/when-is-gst-not-charged)\n      - [Common scenarios - Do I charge GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\)\/common-scenarios---do-i-charge-gst)\n      - [When to Report Supplies in GST Returns](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\)\/when-to-report-supplies-in-gst-returns)\n      - [Foreign Currency Transactions](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/charging-gst-\\(output-tax\\)\/foreign-currency-transactions)\n    - [Claiming GST (Input Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\))\n      Go to next level\n      - Claiming GST (Input Tax)\n      - [Claiming GST (Input Tax)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\))\n      - [Conditions for Claiming Input Tax](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/conditions-for-claiming-input-tax)\n      - [Importing of Goods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/importing-of-goods)\n      - [Claiming Input Tax in the Right Accounting Period](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/claiming-input-tax-in-the-right-accounting-period)\n      - [Claiming Input Tax Incurred to Make Exempt Supplies](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/claiming-input-tax-incurred-to-make-exempt-supplies)\n      - [Claiming GST Incurred Before GST Registration\/Incorporation](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/claiming-gst-incurred-before-gst-registration-incorporation)\n      - [Paying Suppliers After Claiming GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/paying-suppliers-after-claiming-gst)\n      - [Common scenarios - Do I claim GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/claiming-gst-\\(input-tax\\)\/common-scenarios---do-i-claim-gst)\n    - [Filing GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst)\n      Go to next level\n      - Filing GST\n      - [Filing GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst)\n      - [Overview of GST e-Filing Process](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/overview-of-gst-e-filing-process)\n      - [Completing GST returns](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/completing-gst-returns)\n      - [Correcting Errors Made in GST Return (Filing GST F7)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/correcting-errors-made-in-gst-return-\\(filing-gst-f7\\))\n      - [Due Dates and Requests for Extension](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/due-dates-and-requests-for-extension)\n      - [Late filing or non-filing of GST Returns (F5\/F8)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/late-filing-or-non-filing-of-GST-returns-f5-f8)\n      - [Check Status of GST Return](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/check-status-of-gst-return)\n      - [Retrieve acknowledgements \/ notices \/ letters](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/filing-gst\/retrieve-acknowledgements-notices-letters)\n    - [GST Payments\/Refunds](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds)\n      Go to next level\n      - GST Payments\/Refunds\n      - [GST Payments\/Refunds](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds)\n      - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds\/how-to-pay)\n      - [Experiencing difficulties in paying your tax?](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds\/experiencing-difficulties-in-paying-your-tax)\n      - [Late payment or non-payment of GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds\/late-payment-or-non-payment-of-gst)\n      - [Refunds](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds\/refunds)\n      - [Check Account Summary \/ Payments](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds\/check-account-summary-payments)\n      - [Revising Estimated Assessment](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-payments-refunds\/revising-estimated-assessment)\n    - [GST and Digital Economy](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-and-digital-economy)\n      Go to next level\n      - GST and Digital Economy\n      - [GST and Digital Economy](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-and-digital-economy)\n      - [Local businesses importing services and importing or supplying low-value goods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-and-digital-economy\/local-businesses)\n      - [Overseas businesses supplying remote services and low-value goods to Singapore](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-and-digital-economy\/overseas-businesses)\n    - [General GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes)\n      Go to next level\n      - General GST Schemes\n      - [General GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes)\n      - [Cash Accounting Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/cash-accounting-scheme)\n      - [Discounted Sale Price Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/discounted-sale-price-scheme)\n      - [Gross Margin Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/gross-margin-scheme)\n      - [Hand-Carried Exports Scheme (HCES)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/hand-carried-exports-scheme-\\(hces\\))\n      - [Import GST Deferment Scheme (IGDS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/import-gst-deferment-scheme-\\(igds\\))\n      - [Major Exporter Scheme (MES)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/major-exporter-scheme-\\(mes\\))\n      - [Tourist Refund Scheme (for retailers)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/tourist-refund-scheme-\\(for-retailers\\))\n      - [Zero GST (ZG) Warehouse Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/general-gst-schemes\/zero-gst-\\(zg\\)-warehouse-scheme)\n    - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes)\n      Go to next level\n      - Industry-Specific GST Schemes\n      - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes)\n      - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/approved-contract-manufacturer-and-trader-\\(acmt\\)-scheme)\n      - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/approved-import-gst-suspension-scheme-\\(aiss\\)-\\(for-aerospace-players\\))\n      - [Approved Marine Customer Scheme (AMCS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/approved-marine-customer-scheme-\\(amcs\\))\n      - [Approved Marine Fuel Trader (MFT) Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/approved-marine-fuel-trader-\\(mft\\)-scheme)\n      - [Approved Refiner and Consolidator Scheme (ARCS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/approved-refiner-and-consolidator-scheme-\\(arcs\\))\n      - [Approved Third Party Logistics (3PL) Company Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/approved-third-party-logistics-\\(3pl\\)-company-scheme)\n      - [Specialised Warehouse Scheme (SWS)](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/industry-specific-gst-schemes\/specialised-warehouse-scheme-\\(sws\\))\n    - [Specific Business Sectors](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors)\n      Go to next level\n      - Specific Business Sectors\n      - [Specific Business Sectors](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors)\n      - [Advertising](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/advertising)\n      - [Aerospace and Aviation](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/aerospace-and-aviation)\n      - [Air and Sea Containers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/air-and-sea-containers)\n      - [Auction](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/auction)\n      - [Biomedical](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/biomedical)\n      - [Bunkering](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/bunkering)\n      - [Charities and Non-Profit Organisations](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/charities-and-non-profit-organisations)\n      - [Construction](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/construction)\n      - [Consultancy and Professional Services](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/consultancy-and-professional-services)\n      - [Digital Payment Tokens](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/digital-payment-tokens)\n      - [e-Commerce](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/e-commerce)\n      - [Energy](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/energy)\n      - [Finance](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/finance)\n      - [Gold Jewellery](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/gold-jewellery)\n      - [Hotel and Food & Beverage](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/hotel-and-food-beverage)\n      - [Logistics and Freight Forwarding](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/logistics-and-freight-forwarding)\n      - [Manufacturing](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/manufacturing)\n      - [Marine and Shipping](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/marine-and-shipping)\n      - [Motor Trade](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/motor-trade)\n      - [Pawnbroking](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/pawnbroking)\n      - [Real Estate](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/real-estate)\n      - [REITs and Registered Business Trusts](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/reits-and-registered-business-trusts)\n      - [Retail](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/retail)\n      - [Telecommunications](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/telecommunications)\n      - [Travel](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/travel)\n      - [Carbon Credits](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/specific-business-sectors\/carbon-credits)\n    - [Getting It Right](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right)\n      Go to next level\n      - Getting It Right\n      - [Getting It Right](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right)\n      - [Wrongful Collection of GST by GST-registered persons](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/wrongful-collection-of-gst-by-gst-registered-persons)\n      - [Voluntary Compliance Initiatives](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/voluntary-compliance-initiatives)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [GST Audits by IRAS](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/gst-audits-by-iras)\n      - [Object to Audit Assessment](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/object-to-audit-assessment)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/tax-evasion-or-fraud)\n      - [Tax Governance and Tax Risk Management](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/getting-it-right\/tax-governance-and-tax-risk-management)\n    - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/other-services)\n      Go to next level\n      - Other Services\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/other-services)\n      - [Notifying IRAS of Changes](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/other-services\/notifying-iras-of-changes)\n      - [Changing GST Accounting Periods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/other-services\/changing-gst-accounting-periods)\n      - [Advance Ruling System for GST](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/other-services\/advance-ruling-system-for-gst)\n      - [GST-Registered Companies Under Liquidation](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/other-services\/gst-registered-companies-under-liquidation)\n    - [GST Rate Change](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-rate-change)\n      Go to next level\n      - GST Rate Change\n      - [GST Rate Change](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-rate-change)\n      - [GST Rate Change for Businesses](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-rate-change\/gst-rate-change-for-business)\n      - [GST Rate Change for Consumers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/gst-rate-change\/gst-rate-change-for-consumers1)\n    - [Consumers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers)\n      Go to next level\n      - Consumers\n      - [Consumers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers)\n      - [Tourist Refund Scheme](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/tourist-refund-scheme)\n      - [Buying from a GST-registered business](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/buying-from-a-gst-registered-business)\n      - [Consumers Importing Goods into Singapore](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/consumers-importing-goods-into-singapore)\n      - [Travellers bringing goods into Singapore](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/travellers-bringing-goods-into-singapore)\n      - [Purchasing Remote Services from Overseas Service Providers](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/purchasing-remote-services-from-overseas-service-providers)\n      - [GST on Imported Low-Value Goods](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/gst-on-imported-low-value-goods)\n      - [Checking if a business is GST-registered](https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-\\(gst\\)\/consumers\/checking-if-a-business-is-gst-registered)\n  - [Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty)\n    - Stamp Duty\n    - [Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty)\n    - [For Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property)\n      Go to next level\n      - For Property\n      - [For Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property)\n      - [Basics of Stamp Duty for Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/basics-of-stamp-duty-for-property)\n      - [Buying or Acquiring Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property)\n      - [Selling or Disposing Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/selling-or-disposing-property)\n      - [Renting a Property](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/renting-a-property)\n      - [Paying Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/paying-stamp-duty)\n      - [Appeals, Refunds, Reliefs and Remissions](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/appeals-refunds-reliefs-and-remissions)\n      - [Getting it right](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/getting-it-right)\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/other-services)\n    - [For Property-Holding Entities ('PHE')](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\))\n      Go to next level\n      - For Property-Holding Entities ('PHE')\n      - [For Property-Holding Entities ('PHE')](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\))\n      - [Basics of Stamp Duty for Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/basics-of-stamp-duty-for-property-holding-entities)\n      - [Buying or Acquiring Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/buying-or-acquiring-property-holding-entities)\n      - [Selling or Disposing Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/selling-or-disposing-property-holding-entities)\n      - [Paying Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/paying-stamp-duty)\n      - [Claiming Refunds](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/claiming-refunds)\n      - [Getting it right](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/getting-it-right)\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/other-services)\n    - [For Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares)\n      Go to next level\n      - For Shares\n      - [For Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares)\n      - [Basics of Stamp Duty for Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/basics-of-stamp-duty-for-shares)\n      - [Mortgaging Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/mortgaging-shares)\n      - [Buying or Acquiring Shares](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/buying-or-acquiring-shares)\n      - [Paying Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/paying-stamp-duty)\n      - [Claiming Refunds, Reliefs and Remissions](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/claiming-refunds-reliefs-and-remissions)\n      - [Getting it right](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/getting-it-right)\n      - [Other Services](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-shares\/other-services)\n  - [International Tax](https:\/\/www.iras.gov.sg\/taxes\/international-tax)\n    - International Tax\n    - [International Tax](https:\/\/www.iras.gov.sg\/taxes\/international-tax)\n    - [International Tax Agreements Concluded by Singapore](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore)\n      Go to next level\n      - International Tax Agreements Concluded by Singapore\n      - [International Tax Agreements Concluded by Singapore](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore)\n      - [List of DTAs, Limited DTAs and EOI Arrangements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/list-of-dtas-limited-dtas-and-eoi-arrangements)\n      - [Exchange of Information Arrangements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/exchange-of-information-arrangements)\n      - [Multilateral Convention on Mutual Administrative Assistance in Tax Matters](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/multilateral-convention-on-mutual-administrative-assistance-in-tax-matters)\n      - [Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/international-tax-agreements-concluded-by-singapore\/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-base-erosion-and-profit-shifting)\n    - [Common Reporting Standard (CRS)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\))\n      Go to next level\n      - Common Reporting Standard (CRS)\n      - [Common Reporting Standard (CRS)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\))\n      - [CRS Overview and Latest Developments](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\)\/crs-overview-and-latest-developments)\n      - [CRS Registration and Deregistration](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\)\/crs-registration-and-deregistration)\n      - [CRS Filing](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\)\/crs-filing)\n      - [Getting It Right - CRS Compliance](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\)\/crs-compliance)\n      - [Basic information for account holders of Financial Institutions](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/common-reporting-standard-\\(crs\\)\/basic-information-for-account-holders-of-financial-institutions)\n    - [Crypto-Asset Reporting Framework (CARF)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/crypto-asset-reporting-framework-\\(carf\\))\n      Go to next level\n      - Crypto-Asset Reporting Framework (CARF)\n      - [Crypto-Asset Reporting Framework (CARF)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/crypto-asset-reporting-framework-\\(carf\\))\n      - [CARF Overview and Latest Developments](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/crypto-asset-reporting-framework-\\(carf\\)\/carf-overview-and-latest-developments)\n    - [Foreign Account Tax Compliance Act (FATCA)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\))\n      Go to next level\n      - Foreign Account Tax Compliance Act (FATCA)\n      - [Foreign Account Tax Compliance Act (FATCA)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\))\n      - [FATCA Overview and Latest Developments](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\)\/fatca-overview-and-latest-developments)\n      - [FATCA Registration and Deregistration](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\)\/fatca-registration-and-deregistration)\n      - [FATCA Filing](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\)\/fatca-filing)\n      - [FATCA Compliance](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\)\/fatca-compliance)\n      - [Basic information for account holders of Financial Institutions](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/foreign-account-tax-compliance-act-\\(fatca\\)\/basic-information-for-account-holders-of-financial-institutions)\n    - [Singapore's Competent Authorities for International Tax Agreements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/singapore's-competent-authorities-for-international-tax-agreements)\n    - [List of DTAs, Limited DTAs and EOI Arrangements](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/list-of-dtas-limited-dtas-and-eoi-arrangements)\n    - [Dispute Prevention and Resolution](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution)\n      Go to next level\n      - Dispute Prevention and Resolution\n      - [Dispute Prevention and Resolution](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution)\n      - [Mutual Agreement Procedure and Arbitration](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution\/mutual-agreement-procedure-\\(map\\)-and-arbitration)\n      - [Advance Pricing Arrangements (APAs)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution\/bilateral-multilateral-advance-pricing-arrangements)\n      - [International Compliance Assurance Programme (ICAP)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/dispute-prevention-and-resolution\/international-compliance-assurance-programme-\\(icap\\))\n    - [Country-by-Country Reporting (CbCR)](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/country-by-country-reporting-\\(cbcr\\))\n    - [Transfer Pricing](https:\/\/www.iras.gov.sg\/taxes\/international-tax\/transfer-pricing)\n  - [Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax)\n    - Withholding Tax\n    - [Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax)\n    - [Basics of Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax)\n      Go to next level\n      - Basics of Withholding Tax\n      - [Basics of Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax)\n      - [Overview of Withholding Tax (WHT)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax\/overview-of-withholding-tax-\\(WHT\\))\n      - [Types of Payment and Withholding Tax (WHT) Rates](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/basics-of-withholding-tax\/types-of-payment-and-withholding-tax-rates)\n    - [Payments to Non-Resident Company](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company)\n      Go to next level\n      - Payments to Non-Resident Company\n      - [Payments to Non-Resident Company](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company)\n      - [Payments that are Subject to Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company\/payments-that-are-subject-to-withholding-tax)\n      - [Payments that are Not Subject to Withholding Tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-company\/payments-that-are-not-subject-to-withholding-tax)\n    - [Payments to Non-Resident Director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director)\n      Go to next level\n      - Payments to Non-Resident Director\n      - [Payments to Non-Resident Director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director)\n      - [Board director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/board-director)\n      - [Tax obligations for non-resident director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/tax-obligations-for-non-resident-director)\n      - [Remuneration of non-resident director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/remueration-of-non-resident-director)\n      - [Tax refund for resident director](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-director\/tax-refund-for-resident-director)\n    - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\))\n      Go to next level\n      - Payments to non-resident professional (consultant, trainer, coach, etc.)\n      - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\))\n      - [Non-resident professionals](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/non-resident-professional)\n      - [Tax obligations for non-resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/tax-obligations-for-non-resident-professional)\n      - [Treatment of income for non-resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/treatment-of-income-for-non-resident-professional)\n      - [Non-resident professional vs. Employee](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/non-resident-professional-vs-employee)\n      - [Tax treaties and non-resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/tax-treaties-and-non-resident-professional)\n      - [Non-resident arbitrator](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/non-resident-arbitrator)\n      - [Non-resident mediator](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/non-resident-mediator)\n      - [Tax refund for resident professional](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-professional-\\(consultant-trainer-coach-etc-\\)\/tax-refund-for-resident-professional)\n    - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\))\n      Go to next level\n      - Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)\n      - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\))\n      - [Non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\)\/non-resident-public-entertainer)\n      - [Tax obligations of non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\)\/tax-obligations-of-non-resident-public-entertainer)\n      - [Treatment of income for non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\)\/treatment-of-income-for-non-resident-public-entertainer)\n      - [Withholding tax calculations for non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\)\/withholding-tax-calculations-for-non-resident-public-entertainer)\n      - [Exemption of income for non-resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\)\/exemptions-of-income-for-non-resident-public-entertainer)\n      - [Tax refund for resident public entertainer](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/payments-to-non-resident-public-entertainer-\\(artiste-musician-sportsman-etc-\\)\/tax-refund-for-resident-public-entertainer)\n    - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\\(srs\\)-account-\\(foreigners-prs\\))\n      Go to next level\n      - Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)\n      - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\\(srs\\)-account-\\(foreigners-prs\\))\n      - [Tax obligations for SRS withdrawal](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\\(srs\\)-account-\\(foreigners-prs\\)\/tax-obligations-for-srs-withdrawal)\n      - [Calculating withholding tax](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withdrawal-from-supplementary-retirement-scheme-\\(srs\\)-account-\\(foreigners-prs\\)\/calculating-withholding-tax)\n    - [Withholding Tax Filing](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing)\n      Go to next level\n      - Withholding Tax Filing\n      - [Withholding Tax Filing](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing)\n      - [Withholding Tax (WHT) Filing and Payment Due Date](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/withholding-tax-filing-and-payment-due-date)\n      - [Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/claim-of-relief-under-the-avoidance-of-double-taxation-agreement-\\(dta\\))\n      - [Common Errors Made by Payers](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/common-errors-made-by-payers)\n      - [How to File](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/how-to-file)\n      - [Making amendment after filing\/ claiming refund](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-filing\/making-amendment-after-filing-claiming-refund)\n    - [Withholding Tax Payments](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments)\n      Go to next level\n      - Withholding Tax Payments\n      - [Withholding Tax Payments](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments)\n      - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments\/how-to-pay)\n      - [Late payment or non-payment of Withholding Tax (WHT)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments\/late-payment-and-non-payment-of-taxes)\n      - [Confirmation of Payment (CP)](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-payments\/confirmation-of-payment-\\(cp\\))\n    - [Withholding Tax Reporting Compliance](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance)\n      Go to next level\n      - Withholding Tax Reporting Compliance\n      - [Withholding Tax Reporting Compliance](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance)\n      - [Voluntary disclosure of errors for reduced penalties](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance\/voluntary-disclosure-of-errors-for-reduced-penalties)\n      - [Tax Evasion or Fraud](https:\/\/www.iras.gov.sg\/taxes\/withholding-tax\/withholding-tax-reporting-compliance\/tax-evasion-or-fraud)\n  - [Pillar 2 Top-up Taxes](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes)\n    - Pillar 2 Top-up Taxes\n    - [Pillar 2 Top-up Taxes](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes)\n    - [Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes\/global-anti-base-erosion-\\(globe\\)-rules-and-domestic-top-up-tax-\\(dtt\\))\n    - [e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes\/e-learning-on-global-anti-base-erosion-\\(globe\\)-rules-and-domestic-top-up-tax-\\(dtt\\))\n    - [Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax](https:\/\/www.iras.gov.sg\/taxes\/pillar-2-top-up-taxes\/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax)\n  - [Other Taxes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes)\n    - Other Taxes\n    - [Other Taxes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes)\n    - [Trusts](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts)\n      Go to next level\n      - Trusts\n      - [Trusts](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts)\n      - [Income Tax of Estate\/ Trust](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/basics-of-income-tax-of-estate-trust)\n      - [Guide for Administrators or Trustees](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/guide-for-administrators-or-trustees)\n      - [Working Out Estate\/ Trust Income Tax by Trustee and Beneficiary](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/working-out-estate-trust-income-tax-by-trustee-and-beneficiary)\n      - [Filing Estate\/ Trust Income Tax (Form T)](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/filing-estate-trust-income-tax-\\(form-t\\))\n      - [Paying Estate\/ Trust Income Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/trusts\/paying-estate-trust-income-tax)\n    - [Gambling Duties](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties)\n      Go to next level\n      - Gambling Duties\n      - [Gambling Duties](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties)\n      - [Basics of Gambling Duties](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties\/basics-of-gambling-duties)\n      - [Betting, Lotteries and Sweepstakes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties\/Betting-Lotteries-and-Sweepstakes)\n      - [Gaming Machines, Tombola, Continuous Lucky Draw and Single\/Scheduled Lottery](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/gambling-duties\/Gaming-Machines-Tombola-Continuous-Lucky-Draw-and-Single-Scheduled-Lottery)\n    - [Casino Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax)\n      Go to next level\n      - Casino Tax\n      - [Casino Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax)\n      - [Filing & Paying Casino Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax\/filing-paying-casino-tax)\n      - [Income Tax Treatment for International Market Agents & Representatives](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax\/income-tax-treatment-for-international-market-agents-representatives)\n      - [Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/casino-tax\/computing-casino-tax-\\(gross-gaming-revenue-casino-tax-rates\\))\n    - [Charities](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities)\n      Go to next level\n      - Charities\n      - [Charities](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities)\n      - [Charities \/ IPCs & Taxes](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities\/charities-ipcs-taxes)\n      - [Tax Deduction Scheme for Grantmakers](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities\/tax-deduction-scheme-for-grantmakers)\n      - [Donations & Tax Deductions](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/charities\/donations-tax-deductions)\n    - [Bodies of Persons](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons)\n      Go to next level\n      - Bodies of Persons\n      - [Bodies of Persons](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons)\n      - [Overview of bodies of persons & income that is taxable](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/overview_bodiesofpersons)\n      - [Filing Clubs and Associations Income Tax](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/filing-clubs-and-associations-income-tax)\n      - [After Filing Form P1](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/after-filing-formP1)\n      - [Paying Taxes or Claiming Refunds](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/paying-taxes-or-claiming-refunds)\n      - [FAQs](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/bodiesofpersons\/FAQs)\n    - [Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty)\n      Go to next level\n      - Estate Duty\n      - [Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty)\n      - [Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/estate-duty)\n      - [Estate Duty Glossary](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/estate-duty-glossary)\n      - [FAQs](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/faqs)\n      - [Estate Duty Forms](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/estate-duty-forms)\n      - [Getting Estate Duty Clearance](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/getting-estate-duty-clearance)\n      - [How to Calculate Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/how-to-calculate-estate-duty)\n      - [Late Payment or Non-Payment of Estate Duty](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/late-payment-or-non-payment-of-estate-duty)\n      - [Trust (including income from Estates)](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/trust-\\(including-income-from-estates\\))\n      - [How to Pay](https:\/\/www.iras.gov.sg\/taxes\/other-taxes\/estate-duty\/how-to-pay)\n- [Schemes](https:\/\/www.iras.gov.sg\/schemes)\n  Close menu\n  \n  - Schemes\n  - [Schemes](https:\/\/www.iras.gov.sg\/schemes)\n  - [Government Schemes](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes)\n    - Government Schemes\n    - [Government Schemes](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes)\n    - [Enterprise Innovation Scheme (EIS)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/enterprise-innovation-scheme-\\(eis\\))\n    - [Refundable Investment Credit (RIC)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/refundable-investment-credit-\\(ric\\))\n    - [Progressive Wage Credit Scheme (PWCS)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/progressive-wage-credit-scheme)\n      Go to next level\n      - 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[MediShield Life (MSHL)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/medishield-life-\\(mshl\\))\n    - [CareShield Life (CSHL)](https:\/\/www.iras.gov.sg\/schemes\/disbursement-schemes\/careshield-life-\\(cshl\\))\n  - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax)\n    - Corporate Income Tax\n    - [Corporate Income Tax](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax)\n    - [Corporate Volunteer Scheme](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax\/business-and-ipc-partnership-scheme)\n    - [Double Tax Deduction for Internationalisation Scheme](https:\/\/www.iras.gov.sg\/schemes\/corporate-income-tax\/double-tax-deduction-for-internationalisation-scheme)\n  - [GST](https:\/\/www.iras.gov.sg\/schemes\/gst)\n    - GST\n    - [GST](https:\/\/www.iras.gov.sg\/schemes\/gst)\n    - [General GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes)\n      Go to next level\n      - General GST Schemes\n      - [General GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes)\n      - [Cash Accounting Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/cash-accounting-scheme)\n      - [Discounted Sale Price Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/discounted-sale-price-scheme)\n      - [Gross Margin Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/gross-margin-scheme)\n      - [Hand-Carried Exports Scheme (HCES)](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/hand-carried-exports-scheme-\\(hces\\))\n      - [Major Exporter Scheme (MES)](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/major-exporter-scheme-\\(mes\\))\n      - [Tourist Refund Scheme (TRS) for Businesses](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/tourist-refund-scheme-\\(trs\\))\n      - [Zero GST (ZG) Warehouse Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/general-gst-schemes\/zero-gst-\\(zg\\)-warehouse-scheme)\n    - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes)\n      Go to next level\n      - Industry-Specific GST Schemes\n      - [Industry-Specific GST Schemes](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes)\n      - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-contract-manufacturer-and-trader-\\(acmt\\)-scheme)\n      - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-import-gst-suspension-scheme-\\(aiss\\)-\\(for-aerospace-players\\))\n      - [Approved Marine Customer Scheme (AMCS)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-marine-customer-scheme-\\(amcs\\))\n      - [Approved Marine Fuel Trader (MFT) Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-marine-fuel-trader-\\(mft\\)-scheme)\n      - [Approved Refiner and Consolidator Scheme (ARCS)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-refiner-and-consolidator-scheme-\\(arcs\\))\n      - [Approved Third Party Logistics (3PL) Company Scheme](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/approved-third-party-logistics-\\(3pl\\)-company-scheme)\n      - [Specialised Warehouse Scheme (SWS)](https:\/\/www.iras.gov.sg\/schemes\/gst\/industry-specific-gst-schemes\/specialised-warehouse-scheme-\\(sws\\))\n  - [Individual Income Tax](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax)\n    - Individual Income Tax\n    - [Individual Income Tax](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax)\n    - [Angel Investors Tax Deduction Scheme (AITD)](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/angel-investors-tax-deduction-scheme-\\(aitd\\))\n    - [Not Ordinarily Resident (NOR) Scheme](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/not-ordinarily-resident-\\(nor\\)-scheme)\n    - [SRS contributions and tax relief](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/srs-contributions-and-tax-relief)\n    - [Tax on SRS withdrawals](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/tax-on-srs-withdrawals)\n    - [Withholding Tax on SRS](https:\/\/www.iras.gov.sg\/schemes\/individual-income-tax\/withholding-tax-on-srs)\n- [Digital Services](https:\/\/www.iras.gov.sg\/digital-services)\n  Close menu\n  \n  - Digital Services\n  - [Digital Services](https:\/\/www.iras.gov.sg\/digital-services)\n  - [Employees](https:\/\/www.iras.gov.sg\/digital-services\/employees)\n    - Digital Services for Employees\n    - [Digital Services for Employees](https:\/\/www.iras.gov.sg\/digital-services\/employees)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https:\/\/www.iras.gov.sg\/digital-services\/employees\/amend-tax-bill)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/employees\/appeal-penalty-waiver)\n    - 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[![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/employees\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/employees\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Search AIS Organisation](https:\/\/www.iras.gov.sg\/digital-services\/employees\/search-ais-organisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https:\/\/www.iras.gov.sg\/digital-services\/employees\/update-contact-details)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https:\/\/www.iras.gov.sg\/digital-services\/employees\/update-duplicate-relief-claim)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-individual-tax-notices)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View\/Transfer Parenthood Tax Rebate (PTR)](https:\/\/www.iras.gov.sg\/digital-services\/employees\/view-transfer-parenthood-tax-rebate-\\(ptr\\))\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/employees)\n  - [Self-employed](https:\/\/www.iras.gov.sg\/digital-services\/self-employed)\n    - Digital Services for Self-employed\n    - [Digital Services for Self-employed](https:\/\/www.iras.gov.sg\/digital-services\/self-employed)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/file-income-tax-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Search Commission-Paying Organisation](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/search-commission-paying-organisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/apply-for-eis-cash-payout)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Apply Extension of Time to File](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/apply-extension-of-time-to-file)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-individual-tax-notices)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/amend-tax-bill)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/update-duplicate-relief-claim)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View\/Transfer Parenthood Tax Rebate (PTR)](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-transfer-PTR)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/ Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/apply-manage-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/appeal-for-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/update-contact-notification-preferences)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/self-employed\/mytax-mail)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/self-employed)\n  - [Intermediaries of self-employed persons (Taxi drivers\/ Private-hire car drivers)](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\\(taxi-drivers-private-hire-car-drivers\\))\n    - Digital Services for Intermediaries of self-employed persons (Taxi drivers\/ Private-hire car drivers)\n    - [Digital Services for Intermediaries of self-employed persons (Taxi drivers\/ Private-hire car drivers)](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\\(taxi-drivers-private-hire-car-drivers\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit Income Records for Self-Employed](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\\(taxi-drivers-private-hire-car-drivers\\)\/submit-income-records-for-self-employed)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/intermediaries-of-self-employed-persons-\\(taxi-drivers-private-hire-car-drivers\\))\n  - [Employers](https:\/\/www.iras.gov.sg\/digital-services\/employers)\n    - Digital Services for Employers\n    - [Digital Services for Employers](https:\/\/www.iras.gov.sg\/digital-services\/employers)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/employers\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/mytaxmail.png?sfvrsn=f193c165_7) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/employers\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request](https:\/\/www.iras.gov.sg\/digital-services\/employers\/progressive-wage-credit-scheme-eligibility-search-and-breakdown-request)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/approve.png?sfvrsn=a3891243_3) Register for AIS](https:\/\/www.iras.gov.sg\/digital-services\/employers\/register-for-ais)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) Search AIS Organisation](https:\/\/www.iras.gov.sg\/digital-services\/employers\/search-ais-organisation)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request](https:\/\/www.iras.gov.sg\/digital-services\/employers\/senior-employment-credit-enabling-employment-credit-and-cpf-transition-offset-eligibility-search-and-breakdown-request)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit Employment Income Records](https:\/\/www.iras.gov.sg\/digital-services\/employers\/submit-employment-income-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Tax Clearance - File Form IR21](https:\/\/www.iras.gov.sg\/digital-services\/employers\/tax-clearance---file-form-ir21)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Form IR21 Records](https:\/\/www.iras.gov.sg\/digital-services\/employers\/tax-clearance---view-form-ir21-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Tax Clearance Notices\/Letters](https:\/\/www.iras.gov.sg\/digital-services\/employers\/tax-clearance---view-tax-clearance-notices-letters)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Uplifting Employment Credit (UEC) - Eligibility Search and Breakdown Request](https:\/\/www.iras.gov.sg\/digital-services\/employers\/uplifting-employment-credit-\\(uec\\)---eligibility-search-and-breakdown-request)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/employers)\n  - [Partnerships](https:\/\/www.iras.gov.sg\/digital-services\/partnerships)\n    - Digital Services for Partnerships\n    - [Digital Services for Partnerships](https:\/\/www.iras.gov.sg\/digital-services\/partnerships)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Partnership Income Tax Return](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/file-partnership-income-tax-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/apply-for-extension-of-time-to-file)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/appeal-for-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Partnership Contact Details](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/update-partnership-contact-details)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/apply-for-eis-cash-payout)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View EIS Cash Payout Application Status](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/view-eis-cash-payout-application-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit EIS Enhanced Deduction\/ Allowance Records](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/submit-eis-enhanced-deduction--allowance-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View EIS Notices\/ Letters](https:\/\/www.iras.gov.sg\/digital-services\/partnerships\/view-eis-notices-letters)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/partnerships)\n  - [Companies\/ Tax agents](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents)\n    - Digital Services for Companies\/ Tax agents\n    - [Digital Services for Companies\/ Tax agents](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/bots.png?sfvrsn=6454fb07_5) Check Corporate Income Tax Statuses](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/check-statuses-relating-to-corporate-income-tax)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Notices\/ Letters - Corporate Tax](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-notices-letters---corporate-tax)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Access Tax Agent e-Services](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/access-tax-agent-e-services)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/ Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/apply-manage-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/update-notice-preferences-\\(businesses\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Corporate Tax Filing Status](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/view-corporate-tax-filing-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Access Company Dashboard](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/access-company-dashboard)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File Form C-S\/ Form C-S (Lite)](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/file-form-c-s-form-c-s-\\(lite\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Corporate Profile\/ Contact Details](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents\/update-corporate-profile-contact-details)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/companies-tax-agents)\n  - [Commission-paying organisations](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations)\n    - Digital Services for Commission-paying organisations\n    - [Digital Services for Commission-paying organisations](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) e-Submission of Commission](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations\/e-submission-of-commission)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/submit.png?sfvrsn=56f6bada_3) Submit Commission Records](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations\/submit-commission-records)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/commission-paying-organisations)\n  - [Property Owners](https:\/\/www.iras.gov.sg\/digital-services\/property-owners)\n    - Digital Services for Property Owners\n    - [Digital Services for Property Owners](https:\/\/www.iras.gov.sg\/digital-services\/property-owners)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply\/ Withdraw for Owner-Occupier Tax Rates](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-withdraw-for-owner-occupier-tax-rates)\n    - [IRAS Apply for Land Remission](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-for-land-remission)\n    - [IRAS Apply \/ Manage GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-manage-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply House and\/or Unit Number](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/apply-house-and-or-unit-number)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Check Property Tax Balance](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/check-property-tax-balance)\n    - [IRAS Inbox (myTax Mail)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/mytax-mail)\n    - [IRAS Object to Annual Value](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/object-to-annual-value)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Property Tax Calculator](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/property-tax-calculator)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/appeal-for-penalty-waiver)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Contact & Notice Preferences (Individuals)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/update-contact-notice-preferences-\\(individuals\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses\/Tax Agents)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/update-notice-preferences-\\(businesses-tax-agents\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) View GIRO Plan](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-giro-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Individuals)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-property-tax-notices-individuals)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Businesses \/ Tax Agents)](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-property-tax-notices-\\(businesses-tax-agents\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Property Summary](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/view-property-summary)\n    - [IRAS Submit Property Tax Information](https:\/\/www.iras.gov.sg\/digital-services\/property-owners\/submit-property-tax-information)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/property-owners)\n  - [Property Professionals](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals)\n    - Digital Services for Property Professionals\n    - [Digital Services for Property Professionals](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply House and\/or Unit Number](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/apply-house-and-or-unit-number)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Check Annual Value of Property](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/check-annual-value-of-property)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Object to Annual Value](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/object-to-annual-value)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Property Ownership](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/update-property-ownership)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Submit Property Tax Information](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals\/submit-property-tax-information)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/property-professionals)\n  - [GST](https:\/\/www.iras.gov.sg\/digital-services\/gst)\n    - Digital Services for GST\n    - [Digital Services for GST](https:\/\/www.iras.gov.sg\/digital-services\/gst)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/gst\/view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View\/ Cancel Payment Plan](https:\/\/www.iras.gov.sg\/digital-services\/gst\/view-cancel-payment-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/mytaxmail.png?sfvrsn=f193c165_7) myTax Mail](https:\/\/www.iras.gov.sg\/digital-services\/gst\/mytax-mail)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/search.png?sfvrsn=3e8a3d72_3) GST Registered Business Search](https:\/\/www.iras.gov.sg\/digital-services\/gst\/gst-registered-business-search)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/mytaxmail.png?sfvrsn=f193c165_7) Notices\/ Letters](https:\/\/www.iras.gov.sg\/digital-services\/gst\/notices-letters)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) File GST Return\/ Edit Past Return](https:\/\/www.iras.gov.sg\/digital-services\/gst\/file-gst-return-edit-past-return)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https:\/\/www.iras.gov.sg\/digital-services\/gst\/pay-taxes)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Payment Plan](https:\/\/www.iras.gov.sg\/digital-services\/gst\/apply-for-payment-plan)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https:\/\/www.iras.gov.sg\/digital-services\/gst\/update-notice-preferences-\\(businesses\\))\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) Retrieve GST Returns\/ Assessments for ASK Review](https:\/\/www.iras.gov.sg\/digital-services\/gst\/retrieve-gst-returns-assessments-for-ask-review)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/view.png?sfvrsn=b5e7a4b1_3) View GST Filing Status](https:\/\/www.iras.gov.sg\/digital-services\/gst\/view-gst-filing-status)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/update.png?sfvrsn=5512e834_3) Update GST Contact Details](https:\/\/www.iras.gov.sg\/digital-services\/gst\/update-gst-contact-details)\n    - [View more](https:\/\/www.iras.gov.sg\/digital-services\/gst)\n  - [Stamp Duty](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty)\n    - Digital Services for Stamp Duty\n    - [Digital Services for Stamp Duty](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Manage GIRO Arrangement](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/account--manage-giro-arrangement)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Update Contact Details for Stamp Duty](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/profile--update-contact-details-for-stamp-duty)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Pay Stamp Duty](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/account--pay-stamp-duty)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) View Account Summary](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/account--view-account-summary)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Register a New Account (For Business users only)](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/account--register-a-new-account-id)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) View Notices\/ Letters and Stamp Certificate](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/view-notices--letters-and-stamp-certificate)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Check Stamp Certificate Authenticity](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/check-stamp-certificate-authenticity)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Request for Access to Document](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/request-for-access-to-document)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Approve Request to Access Document](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/approve-request-to-access-document)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Sharing Access to Document](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/sharing-access-to-document)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Search and Manage Stamping Records](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/search-and-manage-stamping-records)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Amend\/ Revise Stamping Record](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/requests-amendment-to-stamp-certificate)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Assessment\/ Appeal for Waiver](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/requests-apply-for-assessment-appeal-remission)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Refund](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/apply-for-refund)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Apply for Section 15 Relief](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/apply-for-section-15-relief)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Object to Assessment](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/requests-object-to-an-assessment)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Lease\/ Tenancy Documents](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-lease-tenancy)\n    - [![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/apply.png?sfvrsn=1dc50e56_3) Stamp Mortgage Documents](https:\/\/www.iras.gov.sg\/digital-services\/stamp-duty\/stamping-mortgage)\n    - 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[How to support AIS submission as a vendor](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-software-developers\/payroll-software\/how-to-support-ais-submission-as-a-vendor)\n      - [\\#SeamlessFilingFromSoftware (\\#SFFS) for Tax Clearance (IR21)](https:\/\/www.iras.gov.sg\/digital-collaboration\/for-software-developers\/payroll-software\/seamlessfilingfromsoftware-\\(-sffs\\)-for-tax-clearance-\\(ir21\\))\n\n[LOGIN](https:\/\/mytax.iras.gov.sg\/login\/selection)\n\n- [Home](https:\/\/www.iras.gov.sg\/)\n- [Taxes](https:\/\/www.iras.gov.sg\/taxes)\n- [Property Tax](https:\/\/www.iras.gov.sg\/taxes\/property-tax)\n- [Property Buyers](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers)\n- Buying HDB Flats\n\n## [Property Buyers](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers)\n- [Buying HDB Flats](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats)\n- [Buying Private Residential Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-private-residential-properties)\n- [Buying Vacant Land or Development Sites](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-vacant-land-or-development-sites)\n- [Buying Other Types of Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-other-types-of-properties)\n\n# Buying HDB Flats\nShare:\n\nThings buyers should check or do before and after purchasing a HDB flat.\n\nOn this page:\n\n- [1\\. Before the Transfer of Property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title1)\n- [2\\. After the Transfer of Property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title2)\n- [3\\. Other Taxes Relating to Property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title3)\n- [FAQs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title4)\n- [Related Content](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title5)\n\n## 1\\. Before the Transfer of Property\nYour HDB officer or lawyer usually performs the following tasks as part of conveyancing or the legal process of transferring ownership of property. Please check with your lawyer or HDB officer to find out more about the status of the tasks.\n\n### A) Check on outstanding property tax\nOnce the property is transferred to you, you will be liable for any outstanding property tax including arrears that should have been paid by the previous owner. Thus, it is important for your HDB officer or lawyer to check with IRAS on any outstanding property tax.\n\nFor newly constructed HDB flats, IRAS will bill you for the property tax that starts from the date you take possession of the flat.\n\n### B) Apportion property tax between you and the seller\nIf there is an outstanding tax amount, your HDB officer or lawyer will assist you to settle the outstanding amount with the seller. Your HDB officer or lawyer will also apportion the current year tax between the seller and yourself. IRAS does not apportion property tax liabilities between the parties.\n\n### C) Notify Change of Ownership\nHDB will notify IRAS of the transfer of the HDB flat. You need not notify IRAS. IRAS will update the ownership record for property tax purpose based on the information given.\n\nFor correspondence and payment, IRAS communicates with the owner who is the main applicant listed in the purchase of the flat. If there is a preference among owners on who IRAS should correspond with, please ensure that you are registered as the main applicant.\n\n## 2\\. After the Transfer of Property\nOnce HDB has notified IRAS of the transfer, the record of ownership will be updated for property tax purposes.\n\n### A) Update your address\nIRAS sends the property tax bill or notice to the address listed on your identity card. To receive all your correspondence promptly, please ensure that your address is updated. Please see [change mailing address](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/change-mailing-address \"change your mailing address\") if you need to update your address.\n\n### B) Automatic Application of Owner-Occupier Tax Rates\nOwners who live in their homes enjoy lower property tax rates. You do not need to apply for the owner-occupier tax rates as it will be automatically applied. For more details, please refer to [Lower Property Tax Rates for Owner Occupied Residential Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/lower-property-tax-rates-for-owner-occupied-residential-properties \"Property Tax Rates for Owner Occupied Residential Properties\").\n\n### C) Calculate your Property Tax\nTo calculate the annual property tax payable, multiply the [Annual Value (AV)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value \"Annual Value (AV)\") of the property with the set of [Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates \"Property Tax Rates\") that applies to you. You can use this [calculator](https:\/\/mytax.iras.gov.sg\/portal\/property\/interactive-tax-calculator) to calculate your tax payable.\n\n### D) Arrange to pay your Property Tax\nWhen there is more than 1 owner, all the owners are collectively responsible for paying property tax.\n\nYou are encouraged to pay your property tax by [GIRO](https:\/\/www.iras.gov.sg\/quick-links\/payments \"GIRO\") to enjoy up to 12 interest-free monthly instalments.\n\nAlternatively, you can opt for one-time GIRO deductions or use any of the [modes of payment](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay \"modes of payment\") available to pay your property tax.\n\n## 3\\. Other Taxes Relating to Property\n### A) Stamp Duty\nWhen you buy any property, you need to pay [Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property) within 14 days of the date of Contract\/Agreement. HDB has been authorised by IRAS to collect stamp duty on its behalf.\n\n### B) Income Tax from Rental\nRent received from fully or partially renting out your flat is subject to income tax. Find out more on [Income from property rented out](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/what-is-taxable-what-is-not\/income-from-property-rented-out \"Income from property rented out\").\n## FAQs\n[How do I inform IRAS after I have purchased a property?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#how-do-i-inform-iras-after-i-have-purchased-a-property-)\n\nHDB will inform IRAS on the change of ownership, thus you do not have to inform IRAS separately.\n\n[I have bought a new DBSS flat and my date of tax liability is 5 Nov. Why has IRAS taxed me from date of Temporary Occupation Permit (TOP) i.e. 8 Aug?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#i-have-bought-a-new-dbss-flat-and-my-date-of-tax-liability-is-5-nov--why-has-iras-taxed-me-from-date-of-temporary-occupation-permit--top--i-e--8-aug-)\n\nNewly completed properties are taxed from the TOP date. Under the law, property tax is a charge on the property. Hence, the current owners need to pay any outstanding tax including any amount payable prior to the date of transfer of the property. This means that although you only took possession of the property on 5 Nov (date of tax liability), you are liable for the property tax for the period with effect from 8 Aug, the date of TOP.\n\nBuyers can claim the reimbursement of the property tax from the Building Service Centre (BSC) set up at site. Hence, please liaise with the developer for the reimbursement of tax (i.e. 8 Aug to 4 Nov) from the developer, if this has not been done.\n\n[I only took the keys of the property from the developer on 3 Dec. Why is IRAS taxing me from 15 Nov when I have not collected the keys back then?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#i-only-took-the-keys-of-the-property-from-the-developer-on-3-dec--why-is-iras-taxing-me-from-15-nov-when-i-have-not-collected-the-keys-back-then-)\n\nHDB will notify IRAS on the date of your tax liability.\n\nIf the information is incorrect, please inform your HDB officer or lawyer to correct the information submitted to IRAS.\n\n[I have bought a resale HDB flat and the sales completion date is on 10 May. Do I still need to pay property tax for the whole year and what are the tax rates applied on my flat?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#i-have-bought-a-resale-hdb-flat-and-the-sales-completion-date-is-on-10-may--do-i-still-need-to-pay-property-tax-for-the-whole-year-and-what-are-the-tax-rates-applied-on-my-flat-)\n\nAfter buying your resale HDB flat, you (the buyer) may need to reimburse a portion of property tax already fully paid for the year by the seller. The apportionment of property tax liabilities is a private arrangement between the seller and buyer. Your lawyer or HDB officers (for HDB flats) would usually assist you in apportioning the tax amount to be paid to the seller.\n\nOwners who live in their homes enjoy lower property tax rates. As a new owner, if you are residing in the property since the date of your ownership of the property, please check that the lower owner-occupier tax rates have been applied. If it has not been granted from the date of your ownership of the property, you may apply for the concessionary owner-occupier tax rates via [myTaxPortal](https:\/\/mytax.iras.gov.sg\/portal\/property\/owner-occupier-tax-rate). If you have reimbursed the seller for the proportion of property tax paid at the non-owner-occupier tax rates, you will receive a notification from IRAS on the applicable refund due to the difference in tax rates (as you will be enjoying the lower owner-occupier tax rates from date of your ownership of the property).\n\n## Related Content\n[Pages Change Mailing Address](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/change-mailing-address)\n\n[Pages Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates)\n\n[Pages Annual Value](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value)\n\n[Pages How to Pay](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay)\n\n[Pages Buying or Acquiring Property-Holding Entities](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property-holding-entities-\\('phe'\\)\/buying-or-acquiring-property-holding-entities)\n\n## Inland Revenue Authority of Singapore\n- [Careers](https:\/\/www.iras.gov.sg\/careers)\n- [News & Events](https:\/\/www.iras.gov.sg\/news-events)\n- [Useful links](https:\/\/www.iras.gov.sg\/useful-links)\n\n[SUBSCRIBE TO OUR eALERTS](https:\/\/www.iras.gov.sg\/subscribe-to-iras-ealerts)\n\n- [Contact Us](https:\/\/www.iras.gov.sg\/contact-us)\n- [Feedback](https:\/\/www.iras.gov.sg\/feedback)\n\n- [IRAS Facebook ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/facebook4a61cfb7-4fe2-4283-91a6-6742f7d304a0.png?sfvrsn=d2b12b17_1)](https:\/\/www.facebook.com\/irassg)\n- [IRAS Instagram ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/instagram.png?sfvrsn=f1ceb65b_1)](https:\/\/www.instagram.com\/irassg\/)\n- [IRAS TikTok ![](https:\/\/www.iras.gov.sg\/images\/default-source\/asr\/tiktok.png?sfvrsn=a94f28bf_1)](https:\/\/www.tiktok.com\/@irassg)\n- [IRAS Twitter ![](https:\/\/www.iras.gov.sg\/images\/default-source\/asr\/icons8-twitterx-25-\\(5\\).png?sfvrsn=f8edd28a_1)](https:\/\/twitter.com\/IRAS_SG)\n- [IRAS LinkedIn ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/linkedin.png?sfvrsn=3a5ebaa8_1)](https:\/\/sg.linkedin.com\/company\/iras)\n- [IRAS Youtube ![](https:\/\/www.iras.gov.sg\/images\/default-source\/icons-png\/facebook.png?sfvrsn=cb691f57_3)](https:\/\/www.youtube.com\/channel\/UCVWvCzqueXUdrT7VdnrnpaQ)\n- [Add Telegram Icon to IRAS Website ![](https:\/\/www.iras.gov.sg\/images\/default-source\/assets\/telegram-icon.png?sfvrsn=7ed4fd83_6)](https:\/\/t.me\/irassg)\n- [IRAS Whatsapp ![](https:\/\/www.iras.gov.sg\/images\/default-source\/asr\/whatsapp.png?sfvrsn=15eeb3ea_1)](https:\/\/www.whatsapp.com\/channel\/0029VZzNwbsEAKW8218Tl60R)\n\n- [Sitemap](https:\/\/www.iras.gov.sg\/sitemap)\n- [Report Vulnerability](https:\/\/www.tech.gov.sg\/report_vulnerability)\n- [Privacy Statement](https:\/\/www.iras.gov.sg\/privacy-statement)\n- [Terms of Use & Browser Compatibility](https:\/\/www.iras.gov.sg\/terms-of-use-browser-compatibility)\n\n© 2026, Government of Singapore\n\nLast updated 24 February 2026","attrs_readable_markdown":"Things buyers should check or do before and after purchasing a HDB flat.\n\nOn this page:\n\n- [1\\. Before the Transfer of Property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title1)\n- [2\\. After the Transfer of Property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title2)\n- [3\\. Other Taxes Relating to Property](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title3)\n- [FAQs](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title4)\n- [Related Content](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#title5)\n\n## 1\\. Before the Transfer of Property\nYour HDB officer or lawyer usually performs the following tasks as part of conveyancing or the legal process of transferring ownership of property. Please check with your lawyer or HDB officer to find out more about the status of the tasks.\n\n### A) Check on outstanding property tax\nOnce the property is transferred to you, you will be liable for any outstanding property tax including arrears that should have been paid by the previous owner. Thus, it is important for your HDB officer or lawyer to check with IRAS on any outstanding property tax.\n\nFor newly constructed HDB flats, IRAS will bill you for the property tax that starts from the date you take possession of the flat.\n\n### B) Apportion property tax between you and the seller\nIf there is an outstanding tax amount, your HDB officer or lawyer will assist you to settle the outstanding amount with the seller. Your HDB officer or lawyer will also apportion the current year tax between the seller and yourself. IRAS does not apportion property tax liabilities between the parties.\n\n### C) Notify Change of Ownership\nHDB will notify IRAS of the transfer of the HDB flat. You need not notify IRAS. IRAS will update the ownership record for property tax purpose based on the information given.\n\nFor correspondence and payment, IRAS communicates with the owner who is the main applicant listed in the purchase of the flat. If there is a preference among owners on who IRAS should correspond with, please ensure that you are registered as the main applicant.\n\n## 2\\. After the Transfer of Property\nOnce HDB has notified IRAS of the transfer, the record of ownership will be updated for property tax purposes.\n\n### A) Update your address\nIRAS sends the property tax bill or notice to the address listed on your identity card. To receive all your correspondence promptly, please ensure that your address is updated. Please see [change mailing address](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/other-services\/change-mailing-address \"change your mailing address\") if you need to update your address.\n\n### B) Automatic Application of Owner-Occupier Tax Rates\nOwners who live in their homes enjoy lower property tax rates. You do not need to apply for the owner-occupier tax rates as it will be automatically applied. For more details, please refer to [Lower Property Tax Rates for Owner Occupied Residential Properties](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-reliefs\/lower-property-tax-rates-for-owner-occupied-residential-properties \"Property Tax Rates for Owner Occupied Residential Properties\").\n\n### C) Calculate your Property Tax\nTo calculate the annual property tax payable, multiply the [Annual Value (AV)](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/annual-value \"Annual Value (AV)\") of the property with the set of [Property Tax Rates](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/property-tax-rates \"Property Tax Rates\") that applies to you. You can use this [calculator](https:\/\/mytax.iras.gov.sg\/portal\/property\/interactive-tax-calculator) to calculate your tax payable.\n\n### D) Arrange to pay your Property Tax\nWhen there is more than 1 owner, all the owners are collectively responsible for paying property tax.\n\nYou are encouraged to pay your property tax by [GIRO](https:\/\/www.iras.gov.sg\/quick-links\/payments \"GIRO\") to enjoy up to 12 interest-free monthly instalments.\n\nAlternatively, you can opt for one-time GIRO deductions or use any of the [modes of payment](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-owners\/payments\/how-to-pay \"modes of payment\") available to pay your property tax.\n\n## 3\\. Other Taxes Relating to Property\n### A) Stamp Duty\nWhen you buy any property, you need to pay [Stamp Duty](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property) within 14 days of the date of Contract\/Agreement. HDB has been authorised by IRAS to collect stamp duty on its behalf.\n\n### B) Income Tax from Rental\nRent received from fully or partially renting out your flat is subject to income tax. Find out more on [Income from property rented out](https:\/\/www.iras.gov.sg\/taxes\/individual-income-tax\/basics-of-individual-income-tax\/what-is-taxable-what-is-not\/income-from-property-rented-out \"Income from property rented out\").\n## FAQs\n[How do I inform IRAS after I have purchased a property?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#how-do-i-inform-iras-after-i-have-purchased-a-property-)\n\nHDB will inform IRAS on the change of ownership, thus you do not have to inform IRAS separately.\n\n[I have bought a new DBSS flat and my date of tax liability is 5 Nov. Why has IRAS taxed me from date of Temporary Occupation Permit (TOP) i.e. 8 Aug?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#i-have-bought-a-new-dbss-flat-and-my-date-of-tax-liability-is-5-nov--why-has-iras-taxed-me-from-date-of-temporary-occupation-permit--top--i-e--8-aug-)\n\nNewly completed properties are taxed from the TOP date. Under the law, property tax is a charge on the property. Hence, the current owners need to pay any outstanding tax including any amount payable prior to the date of transfer of the property. This means that although you only took possession of the property on 5 Nov (date of tax liability), you are liable for the property tax for the period with effect from 8 Aug, the date of TOP.\n\nBuyers can claim the reimbursement of the property tax from the Building Service Centre (BSC) set up at site. Hence, please liaise with the developer for the reimbursement of tax (i.e. 8 Aug to 4 Nov) from the developer, if this has not been done.\n\n[I only took the keys of the property from the developer on 3 Dec. Why is IRAS taxing me from 15 Nov when I have not collected the keys back then?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#i-only-took-the-keys-of-the-property-from-the-developer-on-3-dec--why-is-iras-taxing-me-from-15-nov-when-i-have-not-collected-the-keys-back-then-)\n\nHDB will notify IRAS on the date of your tax liability.\n\nIf the information is incorrect, please inform your HDB officer or lawyer to correct the information submitted to IRAS.\n\n[I have bought a resale HDB flat and the sales completion date is on 10 May. Do I still need to pay property tax for the whole year and what are the tax rates applied on my flat?](https:\/\/www.iras.gov.sg\/taxes\/property-tax\/property-buyers\/buying-hdb-flats#i-have-bought-a-resale-hdb-flat-and-the-sales-completion-date-is-on-10-may--do-i-still-need-to-pay-property-tax-for-the-whole-year-and-what-are-the-tax-rates-applied-on-my-flat-)\n\nAfter buying your resale HDB flat, you (the buyer) may need to reimburse a portion of property tax already fully paid for the year by the seller. The apportionment of property tax liabilities is a private arrangement between the seller and buyer. Your lawyer or HDB officers (for HDB flats) would usually assist you in apportioning the tax amount to be paid to the seller.\n\nOwners who live in their homes enjoy lower property tax rates. As a new owner, if you are residing in the property since the date of your ownership of the property, please check that the lower owner-occupier tax rates have been applied. If it has not been granted from the date of your ownership of the property, you may apply for the concessionary owner-occupier tax rates via [myTaxPortal](https:\/\/mytax.iras.gov.sg\/portal\/property\/owner-occupier-tax-rate). If you have reimbursed the seller for the proportion of property tax paid at the non-owner-occupier tax rates, you will receive a notification from IRAS on the applicable refund due to the difference in tax rates (as you will be enjoying the lower owner-occupier tax rates from date of your ownership of the property).","meta_canonical":null}

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URL	https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats
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Boilerpipe Text	Things buyers should check or do before and after purchasing a HDB flat. On this page: 1. Before the Transfer of Property 2. After the Transfer of Property 3. Other Taxes Relating to Property FAQs Related Content 1. Before the Transfer of Property Your HDB officer or lawyer usually performs the following tasks as part of conveyancing or the legal process of transferring ownership of property. Please check with your lawyer or HDB officer to find out more about the status of the tasks. A) Check on outstanding property tax Once the property is transferred to you, you will be liable for any outstanding property tax including arrears that should have been paid by the previous owner. Thus, it is important for your HDB officer or lawyer to check with IRAS on any outstanding property tax. For newly constructed HDB flats, IRAS will bill you for the property tax that starts from the date you take possession of the flat. B) Apportion property tax between you and the seller If there is an outstanding tax amount, your HDB officer or lawyer will assist you to settle the outstanding amount with the seller. Your HDB officer or lawyer will also apportion the current year tax between the seller and yourself. IRAS does not apportion property tax liabilities between the parties. C) Notify Change of Ownership HDB will notify IRAS of the transfer of the HDB flat. You need not notify IRAS. IRAS will update the ownership record for property tax purpose based on the information given. For correspondence and payment, IRAS communicates with the owner who is the main applicant listed in the purchase of the flat. If there is a preference among owners on who IRAS should correspond with, please ensure that you are registered as the main applicant. 2. After the Transfer of Property Once HDB has notified IRAS of the transfer, the record of ownership will be updated for property tax purposes. A) Update your address IRAS sends the property tax bill or notice to the address listed on your identity card. To receive all your correspondence promptly, please ensure that your address is updated. Please see change mailing address if you need to update your address. B) Automatic Application of Owner-Occupier Tax Rates Owners who live in their homes enjoy lower property tax rates. You do not need to apply for the owner-occupier tax rates as it will be automatically applied. For more details, please refer to Lower Property Tax Rates for Owner Occupied Residential Properties . C) Calculate your Property Tax To calculate the annual property tax payable, multiply the Annual Value (AV) of the property with the set of Property Tax Rates that applies to you. You can use this calculator to calculate your tax payable. D) Arrange to pay your Property Tax When there is more than 1 owner, all the owners are collectively responsible for paying property tax. You are encouraged to pay your property tax by GIRO to enjoy up to 12 interest-free monthly instalments. Alternatively, you can opt for one-time GIRO deductions or use any of the modes of payment available to pay your property tax. 3. Other Taxes Relating to Property A) Stamp Duty When you buy any property, you need to pay Stamp Duty within 14 days of the date of Contract/Agreement. HDB has been authorised by IRAS to collect stamp duty on its behalf. B) Income Tax from Rental Rent received from fully or partially renting out your flat is subject to income tax. Find out more on Income from property rented out . FAQs How do I inform IRAS after I have purchased a property? HDB will inform IRAS on the change of ownership, thus you do not have to inform IRAS separately. I have bought a new DBSS flat and my date of tax liability is 5 Nov. Why has IRAS taxed me from date of Temporary Occupation Permit (TOP) i.e. 8 Aug? Newly completed properties are taxed from the TOP date. Under the law, property tax is a charge on the property. Hence, the current owners need to pay any outstanding tax including any amount payable prior to the date of transfer of the property. This means that although you only took possession of the property on 5 Nov (date of tax liability), you are liable for the property tax for the period with effect from 8 Aug, the date of TOP. Buyers can claim the reimbursement of the property tax from the Building Service Centre (BSC) set up at site. Hence, please liaise with the developer for the reimbursement of tax (i.e. 8 Aug to 4 Nov) from the developer, if this has not been done. I only took the keys of the property from the developer on 3 Dec. Why is IRAS taxing me from 15 Nov when I have not collected the keys back then? HDB will notify IRAS on the date of your tax liability. If the information is incorrect, please inform your HDB officer or lawyer to correct the information submitted to IRAS. I have bought a resale HDB flat and the sales completion date is on 10 May. Do I still need to pay property tax for the whole year and what are the tax rates applied on my flat? After buying your resale HDB flat, you (the buyer) may need to reimburse a portion of property tax already fully paid for the year by the seller. The apportionment of property tax liabilities is a private arrangement between the seller and buyer. Your lawyer or HDB officers (for HDB flats) would usually assist you in apportioning the tax amount to be paid to the seller. Owners who live in their homes enjoy lower property tax rates. As a new owner, if you are residing in the property since the date of your ownership of the property, please check that the lower owner-occupier tax rates have been applied. If it has not been granted from the date of your ownership of the property, you may apply for the concessionary owner-occupier tax rates via myTaxPortal . If you have reimbursed the seller for the proportion of property tax paid at the non-owner-occupier tax rates, you will receive a notification from IRAS on the applicable refund due to the difference in tax rates (as you will be enjoying the lower owner-occupier tax rates from date of your ownership of the property).
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[Understanding my Income Tax filing](https://www.iras.gov.sg/taxes/individual-income-tax/employees/understanding-my-income-tax-filing) - [Tax residency and tax rates](https://www.iras.gov.sg/taxes/individual-income-tax/employees/tax-residency-and-tax-rates) - [What is taxable, what is not](https://www.iras.gov.sg/taxes/individual-income-tax/employees/what-is-taxable-what-is-not) - [Tax reliefs, rebates & deductions](https://www.iras.gov.sg/taxes/individual-income-tax/employees/tax-reliefs-rebates-deductions) - [Receive tax bill, pay tax, check refunds](https://www.iras.gov.sg/taxes/individual-income-tax/employees/receive-tax-bill-pay-tax-check-refunds) - [Scenario-based FAQs for working in Singapore and abroad](https://www.iras.gov.sg/taxes/individual-income-tax/employees/scenario-based-faqs-for-working-in-singapore-and-abroad) - [Special tax schemes](https://www.iras.gov.sg/taxes/individual-income-tax/employees/special-tax-schemes) - [Consequences of non-compliance](https://www.iras.gov.sg/taxes/individual-income-tax/employees/consequences-of-non-compliance) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/individual-income-tax/employees/voluntary-disclosure-of-errors-for-reduced-penalties) - [Self-Employed Persons, Platform Workers and Partnerships](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships) Go to next level - Self-Employed Persons, Platform Workers and Partnerships - [Self-Employed Persons, Platform Workers and Partnerships](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships) - [Am I a self-employed person?](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/am-i-a-self-employed-person) - [Tax obligations of self-employed persons](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/tax-obligations-of-self-employed-persons) - [Am I a platform worker?](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/am-i-a-platform-worker) - [Tax obligations of platform workers](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/tax-obligations-of-platform-workers) - [Tax obligations of partnerships](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/tax-obligations-of-partnerships) - [Tax obligations by industry, trade or profession](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/tax-obligations-by-industry-trade-or-profession) - [Keeping proper records and accounts](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/keeping-proper-records-and-accounts) - [Understanding tax filing and payment](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/understanding-tax-filing-and-payment) - [Calculating my business income](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/calculating-my-business-income) - [Business expenses and deductions](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/business-expenses-and-deductions) - [Consequences of non-compliance](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/consequences-of-non-compliance) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/voluntary-disclosure-of-errors-for-reduced-penalties) - [Report tax evasion](https://www.iras.gov.sg/taxes/individual-income-tax/self-employed-and-partnerships/report-tax-evasion) - [Non-Residents](https://www.iras.gov.sg/taxes/individual-income-tax/non-residents) - [Employers](https://www.iras.gov.sg/taxes/individual-income-tax/employers) Go to next level - Employers - [Employers](https://www.iras.gov.sg/taxes/individual-income-tax/employers) - [Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)](https://www.iras.gov.sg/taxes/individual-income-tax/employers/filing-employee-earnings-\(ir8a-appendix-8a-appendix-8b-ir8s\)) - [Information to share with employees](https://www.iras.gov.sg/taxes/individual-income-tax/employers/information-to-share-with-employees) - [Auto Inclusion Scheme (AIS) for Employment Income](https://www.iras.gov.sg/taxes/individual-income-tax/employers/auto-inclusion-scheme-\(ais\)-for-employment-income) - [Understanding the Tax Treatment](https://www.iras.gov.sg/taxes/individual-income-tax/employers/understanding-the-tax-treatment) - [Retrenchment Exercise in the Company](https://www.iras.gov.sg/taxes/individual-income-tax/employers/retrenchment-exercise-in-the-company) - [Tax Clearance for Foreign & SPR Employees (IR21)](https://www.iras.gov.sg/taxes/individual-income-tax/employers/tax-clearance-for-foreign-spr-employees-\(ir21\)) - [Digital Services](https://www.iras.gov.sg/taxes/individual-income-tax/employers/digital-services) - [My Situation](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation) Go to next level - My Situation - [My Situation](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation) - [I have retired](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-retired) - [I have been retrenched](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-been-retrenched) - [I have a newborn](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-a-newborn) - [I am affected by COVID-19](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-am-affected-by-covid-19) - [I have other side or personal income](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-other-side-or-personal-income) - [I am starting a new business](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-am-starting-a-new-business) - [I have rented out my property](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-have-rented-out-my-property) - [I received an audit letter](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/i-received-an-audit-letter) - [My family member has passed away](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/my-family-member-has-passed-away) - [Scenario-based FAQs for working in Singapore and abroad](https://www.iras.gov.sg/taxes/individual-income-tax/my-situation/scenario-based-faqs-for-working-in-singapore-and-abroad) - [Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax) - Corporate Income Tax - [Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax) - [Basics of Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax) Go to next level - Basics of Corporate Income Tax - [Basics of Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax) - [Corporate Income Tax Filing Season 2025](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-filing-season-2025) - [Basic Guide to Corporate Income Tax for Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/basic-guide-to-corporate-income-tax-for-companies) - [Tax Residency of a Company/ Certificate of Residence](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/tax-residency-of-a-company-certificate-of-residence) - [Record Keeping Requirements](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/record-keeping-requirements) - [Obtaining a Copy of Documents Issued by IRAS](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/obtaining-a-copy-of-documents-issued-by-iras) - [Corporate Income Tax Rate, Rebates & Tax Exemption Schemes](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes) - [Updating Company Particulars](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/updating-company-particulars) - [e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/e-learning-videos-webinars-seminars-on-corporate-income-tax) - [Estimated Chargeable Income (ECI) Filing](https://www.iras.gov.sg/taxes/corporate-income-tax/estimated-chargeable-income-\(eci\)-filing) - [Form C-S/ Form C-S (Lite)/ Form C Filing](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing) Go to next level - Form C-S/ Form C-S (Lite)/ Form C Filing - [Form C-S/ Form C-S (Lite)/ Form C Filing](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing) - [Overview of Form C-S/ Form C-S (Lite)/ Form C](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/overview-of-form-c-s-form-c-s-\(lite\)-form-c) - [Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/guidance-on-filing-form-c-s-form-c-s-\(lite\)-form-c) - [Preparing a Tax Computation](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/preparing-a-tax-computation) - [Penalties for Errors in Tax Returns](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/penalties-for-errors-in-tax-returns) - [Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/late-filing-or-non-filing-of-Corporate-Income-Tax-Returns-form-c-s-form-c-s-\(Lite\)-form-c) - [After Filing Form C-S/ Form C-S (Lite)/ Form C](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/after-filing-form-c-s-form-c-s-\(lite\)-form-c) - [Using Accounting Software to Prepare & File Form C-S Seamlessly](https://www.iras.gov.sg/taxes/corporate-income-tax/form-c-s-form-c-s-\(lite\)-form-c-filing/using-accounting-software-to-prepare-file-form-c-s-seamlessly) - [Corporate Income Tax Payment](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment) Go to next level - Corporate Income Tax Payment - [Corporate Income Tax Payment](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment) - [Paying Corporate Income Taxes](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment/paying-corporate-income-taxes) - [Experiencing difficulties in paying your tax?](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment/experiencing-difficulties-in-paying-your-tax) - [Late payment or non-payment of Corporate Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-payment/late-payment-or-non-payment-of-corporate-income-tax) - [Corporate Income Tax Compliance](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance) Go to next level - Corporate Income Tax Compliance - [Corporate Income Tax Compliance](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance) - [Best Practices When Writing to IRAS](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/best-practices-when-writing-to-iras) - [Getting Companies to Comply](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/getting-companies-to-comply) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/voluntary-disclosure-of-errors-for-reduced-penalties) - [International Compliance Assurance Programme (ICAP)](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/international-compliance-assurance-programme-\(icap\)) - [Enhanced Taxpayer Relationship (ETR) Programme](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/enhanced-taxpayer-relationship-\(etr\)-programme) - [About Tax Governance and Tax Risk Management](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/about-tax-governance-and-tax-risk-management) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/corporate-income-tax/corporate-income-tax-compliance/tax-evasion-or-fraud) - [Income & Deductions for Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies) Go to next level - Income & Deductions for Companies - [Income & Deductions for Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies) - [Taxable & Non-Taxable Income](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/taxable-non-taxable-income) - [Companies Receiving Foreign Income](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/companies-receiving-foreign-income) - [Business Expenses](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/business-expenses) - [Claiming Allowances](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/claiming-allowances) - [Claiming Reliefs](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/claiming-reliefs) - [Unutilised Items (Capital Allowances, Trade Losses & Donations)](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/unutilised-items-\(capital-allowances-trade-losses-donations\)) - [Applying for Tax Incentives](https://www.iras.gov.sg/taxes/corporate-income-tax/income-deductions-for-companies/applying-for-tax-incentives) - [Dormant Companies or Companies Closing Down](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down) Go to next level - Dormant Companies or Companies Closing Down - [Dormant Companies or Companies Closing Down](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down) - [Dormant Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/dormant-companies) - [Companies Applying for Strike Off/ to Cease Registration](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/companies-applying-for-strike-off-to-cease-registration) - [Companies under Liquidation/ Judicial Management/ Receivership](https://www.iras.gov.sg/taxes/corporate-income-tax/dormant-companies-or-companies-closing-down/companies-under-liquidation-judicial-management-receivership) - [Specific Industries](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries) Go to next level - Specific Industries - [Specific Industries](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries) - [Car Rental Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/car-rental-companies) - [Car Tuition Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/car-tuition-companies) - [Companies Servicing Only Related Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/companies-servicing-only-related-companies) - [Construction Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/construction-companies) - [Investment Holding Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/investment-holding-companies) - [Property Developers](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/property-developers) - [Shipping Companies](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-industries/shipping-companies) - [Specific Topics](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics) Go to next level - Specific Topics - [Specific Topics](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics) - [Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/adopting-financial-reporting-standard-\(frs\)-109-39-the-tax-implications) - [Advance Ruling System for Income Tax](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/advance-ruling-system-for-income-tax) - [Transfer Pricing](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/transfer-pricing) - [Interbank Offered Rate Reform & the Tax Implications](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/interbank-offered-rate-reform-the-tax-implications) - [Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/tax-treatment-of-interest-gains-or-profits-derived-from-negotiable-certificates-of-deposit-by-non-financial-institutions) - [Classification of Foreign Entities for Singapore Income Tax Purposes](https://www.iras.gov.sg/taxes/corporate-income-tax/specific-topics/classification-of-foreign-entities-for-singapore-income-tax-purposes) - [Property Tax](https://www.iras.gov.sg/taxes/property-tax) - Property Tax - [Property Tax](https://www.iras.gov.sg/taxes/property-tax) - [Property Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners) Go to next level - Property Owners - [Property Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners) - [2026 Property Tax Bill](https://www.iras.gov.sg/taxes/property-tax/property-owners/2026-property-tax-bill) - [Property Tax At A Glance](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-at-a-glance) - [Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value) - [Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) - [Information for HDB Flat Owners](https://www.iras.gov.sg/taxes/property-tax/property-owners/information-for-hdb-flat-owners) - [Tax Bills and Notices](https://www.iras.gov.sg/taxes/property-tax/property-owners/tax-bills-and-notices) - [View Statement of Account or View Bills and Notices](https://www.iras.gov.sg/taxes/property-tax/property-owners/view-statement-of-account-or-view-bills-and-notices) - [Payments](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments) - [Object to Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/object-to-annual-value) - [Property Tax Reliefs](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs) - [Your situation](https://www.iras.gov.sg/taxes/property-tax/property-owners/your-situation) - [Property Buyers](https://www.iras.gov.sg/taxes/property-tax/property-buyers) Go to next level - Property Buyers - [Property Buyers](https://www.iras.gov.sg/taxes/property-tax/property-buyers) - [Buying HDB Flats](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats) - [Buying Private Residential Properties](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-private-residential-properties) - [Buying Vacant Land or Development Sites](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-vacant-land-or-development-sites) - [Buying Other Types of Properties](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-other-types-of-properties) - [Property Professionals](https://www.iras.gov.sg/taxes/property-tax/property-professionals) Go to next level - Property Professionals - [Property Professionals](https://www.iras.gov.sg/taxes/property-tax/property-professionals) - [Real Estate/Housing Agents](https://www.iras.gov.sg/taxes/property-tax/property-professionals/real-estate-housing-agents) - [Appraisers/Valuer](https://www.iras.gov.sg/taxes/property-tax/property-professionals/appraisers-valuer) - [Developer](https://www.iras.gov.sg/taxes/property-tax/property-professionals/developer) - [Architects](https://www.iras.gov.sg/taxes/property-tax/property-professionals/architect) - [Lawyer/Legal Professional](https://www.iras.gov.sg/taxes/property-tax/property-professionals/lawyer-legal-professional) - [Other Services](https://www.iras.gov.sg/taxes/property-tax/other-services) Go to next level - Other Services - [Other Services](https://www.iras.gov.sg/taxes/property-tax/other-services) - [Check Outstanding Property Tax](https://www.iras.gov.sg/taxes/property-tax/other-services/check-outstanding-tax) - [Change Mailing Address](https://www.iras.gov.sg/taxes/property-tax/other-services/change-mailing-address) - [Interactive Property Tax Calculators](https://www.iras.gov.sg/taxes/property-tax/other-services/interactive-property-tax-calculators) - [Check Rental Transactions from other Government Agencies](https://www.iras.gov.sg/taxes/property-tax/other-services/check-rental-transactions-from-other-government-agencies) - [Tax Compliance](https://www.iras.gov.sg/taxes/property-tax/tax-compliance) Go to next level - Tax Compliance - [Tax Compliance](https://www.iras.gov.sg/taxes/property-tax/tax-compliance) - [Property Tax Audits by IRAS](https://www.iras.gov.sg/taxes/property-tax/tax-compliance/property-tax-audits-by-iras) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/property-tax/tax-compliance/tax-evasion-or-fraud) - [Update IRAS to Avoid Penalties](https://www.iras.gov.sg/taxes/property-tax/tax-compliance/update-iras-to-avoid-penalties) - [Goods & Services Tax (GST)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)) - Goods & Services Tax (GST) - [Goods & Services Tax (GST)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)) - [Basics of GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst) Go to next level - Basics of GST - [Basics of GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst) - [Goods and Services Tax (GST): What It Is and How It Works](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/goods-and-services-tax-\(gst\)-what-it-is-and-how-it-works) - [Current GST Rates](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/current-gst-rates) - [Responsibilities of a GST-registered Business](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/responsibilities-of-a-gst-registered-business) - [Invoicing, Price Display and Record Keeping](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/invoicing-price-display-and-record-keeping) - [e-Learning Videos on GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/e-learning-videos-on-gst) - [GST and BCRS Deposit](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/gst-and-bcrs-deposit) - [e-Learning Course Overview of GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/e-learning-course-overview-of-gst) - [GST InvoiceNow Requirement](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-invoicenow-requirement) - [GST Registration/Deregistration](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration) Go to next level - GST Registration/Deregistration - [GST Registration/Deregistration](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration) - [Do I Need to Register for GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/do-i-need-to-register-for-gst) - [Factors to Consider Before Registering Voluntarily for GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/factors-to-consider-before-registering-voluntarily-for-gst) - [Applying for GST Registration](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/applying-for-gst-registration) - [Guide to completing GST registration form](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/guide-to-completing-gst-registration-form) - [Applying for exemption from GST registration](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/applying-for-exemption-from-gst-registration) - [Applying for special GST registration (Group registration and Divisional registration)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/applying-for-special-gst-registration-\(group-registration-and-divisional-registration\)) - [Cancelling GST Registration](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/cancelling-gst-registration) - [Guarantee](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/guarantee) - [Voluntary Disclosure for Wrongful Collection of GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-registration-deregistration/voluntary-disclosure-for-wrongful-collection-of-gst) - [Charging GST (Output Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)) Go to next level - Charging GST (Output Tax) - [Charging GST (Output Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)) - [When to Charge Goods and Services Tax (GST)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/when-to-charge-goods-and-services-tax-\(gst\)) - [When to charge 0% GST (Zero-rate)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/when-to-charge-0-gst-\(zero-rate\)) - [When is GST not charged](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/when-is-gst-not-charged) - [Common scenarios - Do I charge GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/common-scenarios---do-i-charge-gst) - [When to Report Supplies in GST Returns](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/when-to-report-supplies-in-gst-returns) - [Foreign Currency Transactions](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/charging-gst-\(output-tax\)/foreign-currency-transactions) - [Claiming GST (Input Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)) Go to next level - Claiming GST (Input Tax) - [Claiming GST (Input Tax)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)) - [Conditions for Claiming Input Tax](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/conditions-for-claiming-input-tax) - [Importing of Goods](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/importing-of-goods) - [Claiming Input Tax in the Right Accounting Period](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/claiming-input-tax-in-the-right-accounting-period) - [Claiming Input Tax Incurred to Make Exempt Supplies](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/claiming-input-tax-incurred-to-make-exempt-supplies) - [Claiming GST Incurred Before GST Registration/Incorporation](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/claiming-gst-incurred-before-gst-registration-incorporation) - [Paying Suppliers After Claiming GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/paying-suppliers-after-claiming-gst) - [Common scenarios - Do I claim GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/claiming-gst-\(input-tax\)/common-scenarios---do-i-claim-gst) - [Filing GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst) Go to next level - Filing GST - [Filing GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst) - [Overview of GST e-Filing Process](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/overview-of-gst-e-filing-process) - [Completing GST returns](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/completing-gst-returns) - [Correcting Errors Made in GST Return (Filing GST F7)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/correcting-errors-made-in-gst-return-\(filing-gst-f7\)) - [Due Dates and Requests for Extension](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/due-dates-and-requests-for-extension) - [Late filing or non-filing of GST Returns (F5/F8)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/late-filing-or-non-filing-of-GST-returns-f5-f8) - [Check Status of GST Return](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/check-status-of-gst-return) - [Retrieve acknowledgements / notices / letters](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/filing-gst/retrieve-acknowledgements-notices-letters) - [GST Payments/Refunds](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds) Go to next level - GST Payments/Refunds - [GST Payments/Refunds](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds) - [How to Pay](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds/how-to-pay) - [Experiencing difficulties in paying your tax?](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds/experiencing-difficulties-in-paying-your-tax) - [Late payment or non-payment of GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds/late-payment-or-non-payment-of-gst) - [Refunds](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds/refunds) - [Check Account Summary / Payments](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds/check-account-summary-payments) - [Revising Estimated Assessment](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-payments-refunds/revising-estimated-assessment) - [GST and Digital Economy](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy) Go to next level - GST and Digital Economy - [GST and Digital Economy](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy) - [Local businesses importing services and importing or supplying low-value goods](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy/local-businesses) - [Overseas businesses supplying remote services and low-value goods to Singapore](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-and-digital-economy/overseas-businesses) - [General GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes) Go to next level - General GST Schemes - [General GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes) - [Cash Accounting Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/cash-accounting-scheme) - [Discounted Sale Price Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/discounted-sale-price-scheme) - [Gross Margin Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/gross-margin-scheme) - [Hand-Carried Exports Scheme (HCES)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/hand-carried-exports-scheme-\(hces\)) - [Import GST Deferment Scheme (IGDS)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/import-gst-deferment-scheme-\(igds\)) - [Major Exporter Scheme (MES)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/major-exporter-scheme-\(mes\)) - [Tourist Refund Scheme (for retailers)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/tourist-refund-scheme-\(for-retailers\)) - [Zero GST (ZG) Warehouse Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/general-gst-schemes/zero-gst-\(zg\)-warehouse-scheme) - [Industry-Specific GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes) Go to next level - Industry-Specific GST Schemes - [Industry-Specific GST Schemes](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes) - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-\(acmt\)-scheme) - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-\(aiss\)-\(for-aerospace-players\)) - [Approved Marine Customer Scheme (AMCS)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-marine-customer-scheme-\(amcs\)) - [Approved Marine Fuel Trader (MFT) Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-marine-fuel-trader-\(mft\)-scheme) - [Approved Refiner and Consolidator Scheme (ARCS)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-\(arcs\)) - [Approved Third Party Logistics (3PL) Company Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/approved-third-party-logistics-\(3pl\)-company-scheme) - [Specialised Warehouse Scheme (SWS)](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/industry-specific-gst-schemes/specialised-warehouse-scheme-\(sws\)) - [Specific Business Sectors](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors) Go to next level - Specific Business Sectors - [Specific Business Sectors](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors) - [Advertising](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/advertising) - [Aerospace and Aviation](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/aerospace-and-aviation) - [Air and Sea Containers](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/air-and-sea-containers) - [Auction](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/auction) - [Biomedical](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/biomedical) - [Bunkering](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/bunkering) - [Charities and Non-Profit Organisations](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/charities-and-non-profit-organisations) - [Construction](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/construction) - [Consultancy and Professional Services](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/consultancy-and-professional-services) - [Digital Payment Tokens](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/digital-payment-tokens) - [e-Commerce](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/e-commerce) - [Energy](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/energy) - [Finance](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/finance) - [Gold Jewellery](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/gold-jewellery) - [Hotel and Food & Beverage](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/hotel-and-food-beverage) - [Logistics and Freight Forwarding](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/logistics-and-freight-forwarding) - [Manufacturing](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/manufacturing) - [Marine and Shipping](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/marine-and-shipping) - [Motor Trade](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/motor-trade) - [Pawnbroking](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/pawnbroking) - [Real Estate](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/real-estate) - [REITs and Registered Business Trusts](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/reits-and-registered-business-trusts) - [Retail](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/retail) - [Telecommunications](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/telecommunications) - [Travel](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/travel) - [Carbon Credits](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/specific-business-sectors/carbon-credits) - [Getting It Right](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right) Go to next level - Getting It Right - [Getting It Right](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right) - [Wrongful Collection of GST by GST-registered persons](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/wrongful-collection-of-gst-by-gst-registered-persons) - [Voluntary Compliance Initiatives](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/voluntary-compliance-initiatives) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/voluntary-disclosure-of-errors-for-reduced-penalties) - [GST Audits by IRAS](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/gst-audits-by-iras) - [Object to Audit Assessment](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/object-to-audit-assessment) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/tax-evasion-or-fraud) - [Tax Governance and Tax Risk Management](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/getting-it-right/tax-governance-and-tax-risk-management) - [Other Services](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/other-services) Go to next level - Other Services - [Other Services](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/other-services) - [Notifying IRAS of Changes](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/other-services/notifying-iras-of-changes) - [Changing GST Accounting Periods](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/other-services/changing-gst-accounting-periods) - [Advance Ruling System for GST](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/other-services/advance-ruling-system-for-gst) - [GST-Registered Companies Under Liquidation](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/other-services/gst-registered-companies-under-liquidation) - [GST Rate Change](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-rate-change) Go to next level - GST Rate Change - [GST Rate Change](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-rate-change) - [GST Rate Change for Businesses](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-rate-change/gst-rate-change-for-business) - [GST Rate Change for Consumers](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/gst-rate-change/gst-rate-change-for-consumers1) - [Consumers](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers) Go to next level - Consumers - [Consumers](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers) - [Tourist Refund Scheme](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/tourist-refund-scheme) - [Buying from a GST-registered business](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/buying-from-a-gst-registered-business) - [Consumers Importing Goods into Singapore](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/consumers-importing-goods-into-singapore) - [Travellers bringing goods into Singapore](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/travellers-bringing-goods-into-singapore) - [Purchasing Remote Services from Overseas Service Providers](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/purchasing-remote-services-from-overseas-service-providers) - [GST on Imported Low-Value Goods](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/gst-on-imported-low-value-goods) - [Checking if a business is GST-registered](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/consumers/checking-if-a-business-is-gst-registered) - [Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty) - Stamp Duty - [Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty) - [For Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property) Go to next level - For Property - [For Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property) - [Basics of Stamp Duty for Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/basics-of-stamp-duty-for-property) - [Buying or Acquiring Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property) - [Selling or Disposing Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property) - [Renting a Property](https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property) - [Paying Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property/paying-stamp-duty) - [Appeals, Refunds, Reliefs and Remissions](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions) - [Getting it right](https://www.iras.gov.sg/taxes/stamp-duty/for-property/getting-it-right) - [Other Services](https://www.iras.gov.sg/taxes/stamp-duty/for-property/other-services) - [For Property-Holding Entities ('PHE')](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)) Go to next level - For Property-Holding Entities ('PHE') - [For Property-Holding Entities ('PHE')](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)) - [Basics of Stamp Duty for Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/basics-of-stamp-duty-for-property-holding-entities) - [Buying or Acquiring Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/buying-or-acquiring-property-holding-entities) - [Selling or Disposing Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/selling-or-disposing-property-holding-entities) - [Paying Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/paying-stamp-duty) - [Claiming Refunds](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/claiming-refunds) - [Getting it right](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/getting-it-right) - [Other Services](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/other-services) - [For Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares) Go to next level - For Shares - [For Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares) - [Basics of Stamp Duty for Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/basics-of-stamp-duty-for-shares) - [Mortgaging Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/mortgaging-shares) - [Buying or Acquiring Shares](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/buying-or-acquiring-shares) - [Paying Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/paying-stamp-duty) - [Claiming Refunds, Reliefs and Remissions](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/claiming-refunds-reliefs-and-remissions) - [Getting it right](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/getting-it-right) - [Other Services](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/other-services) - [International Tax](https://www.iras.gov.sg/taxes/international-tax) - International Tax - [International Tax](https://www.iras.gov.sg/taxes/international-tax) - [International Tax Agreements Concluded by Singapore](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore) Go to next level - International Tax Agreements Concluded by Singapore - [International Tax Agreements Concluded by Singapore](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore) - [List of DTAs, Limited DTAs and EOI Arrangements](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/list-of-dtas-limited-dtas-and-eoi-arrangements) - [Exchange of Information Arrangements](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/exchange-of-information-arrangements) - [Multilateral Convention on Mutual Administrative Assistance in Tax Matters](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-on-mutual-administrative-assistance-in-tax-matters) - [Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting](https://www.iras.gov.sg/taxes/international-tax/international-tax-agreements-concluded-by-singapore/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-base-erosion-and-profit-shifting) - [Common Reporting Standard (CRS)](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)) Go to next level - Common Reporting Standard (CRS) - [Common Reporting Standard (CRS)](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)) - [CRS Overview and Latest Developments](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)/crs-overview-and-latest-developments) - [CRS Registration and Deregistration](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)/crs-registration-and-deregistration) - [CRS Filing](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)/crs-filing) - [Getting It Right - CRS Compliance](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)/crs-compliance) - [Basic information for account holders of Financial Institutions](https://www.iras.gov.sg/taxes/international-tax/common-reporting-standard-\(crs\)/basic-information-for-account-holders-of-financial-institutions) - [Crypto-Asset Reporting Framework (CARF)](https://www.iras.gov.sg/taxes/international-tax/crypto-asset-reporting-framework-\(carf\)) Go to next level - Crypto-Asset Reporting Framework (CARF) - [Crypto-Asset Reporting Framework (CARF)](https://www.iras.gov.sg/taxes/international-tax/crypto-asset-reporting-framework-\(carf\)) - [CARF Overview and Latest Developments](https://www.iras.gov.sg/taxes/international-tax/crypto-asset-reporting-framework-\(carf\)/carf-overview-and-latest-developments) - [Foreign Account Tax Compliance Act (FATCA)](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)) Go to next level - Foreign Account Tax Compliance Act (FATCA) - [Foreign Account Tax Compliance Act (FATCA)](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)) - [FATCA Overview and Latest Developments](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)/fatca-overview-and-latest-developments) - [FATCA Registration and Deregistration](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)/fatca-registration-and-deregistration) - [FATCA Filing](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)/fatca-filing) - [FATCA Compliance](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)/fatca-compliance) - [Basic information for account holders of Financial Institutions](https://www.iras.gov.sg/taxes/international-tax/foreign-account-tax-compliance-act-\(fatca\)/basic-information-for-account-holders-of-financial-institutions) - [Singapore's Competent Authorities for International Tax Agreements](https://www.iras.gov.sg/taxes/international-tax/singapore's-competent-authorities-for-international-tax-agreements) - [List of DTAs, Limited DTAs and EOI Arrangements](https://www.iras.gov.sg/taxes/international-tax/list-of-dtas-limited-dtas-and-eoi-arrangements) - [Dispute Prevention and Resolution](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution) Go to next level - Dispute Prevention and Resolution - [Dispute Prevention and Resolution](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution) - [Mutual Agreement Procedure and Arbitration](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution/mutual-agreement-procedure-\(map\)-and-arbitration) - [Advance Pricing Arrangements (APAs)](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution/bilateral-multilateral-advance-pricing-arrangements) - [International Compliance Assurance Programme (ICAP)](https://www.iras.gov.sg/taxes/international-tax/dispute-prevention-and-resolution/international-compliance-assurance-programme-\(icap\)) - [Country-by-Country Reporting (CbCR)](https://www.iras.gov.sg/taxes/international-tax/country-by-country-reporting-\(cbcr\)) - [Transfer Pricing](https://www.iras.gov.sg/taxes/international-tax/transfer-pricing) - [Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax) - Withholding Tax - [Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax) - [Basics of Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax) Go to next level - Basics of Withholding Tax - [Basics of Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax) - [Overview of Withholding Tax (WHT)](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/overview-of-withholding-tax-\(WHT\)) - [Types of Payment and Withholding Tax (WHT) Rates](https://www.iras.gov.sg/taxes/withholding-tax/basics-of-withholding-tax/types-of-payment-and-withholding-tax-rates) - [Payments to Non-Resident Company](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company) Go to next level - Payments to Non-Resident Company - [Payments to Non-Resident Company](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company) - [Payments that are Subject to Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-subject-to-withholding-tax) - [Payments that are Not Subject to Withholding Tax](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-company/payments-that-are-not-subject-to-withholding-tax) - [Payments to Non-Resident Director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director) Go to next level - Payments to Non-Resident Director - [Payments to Non-Resident Director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director) - [Board director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/board-director) - [Tax obligations for non-resident director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/tax-obligations-for-non-resident-director) - [Remuneration of non-resident director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/remueration-of-non-resident-director) - [Tax refund for resident director](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-director/tax-refund-for-resident-director) - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)) Go to next level - Payments to non-resident professional (consultant, trainer, coach, etc.) - [Payments to non-resident professional (consultant, trainer, coach, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)) - [Non-resident professionals](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/non-resident-professional) - [Tax obligations for non-resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/tax-obligations-for-non-resident-professional) - [Treatment of income for non-resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/treatment-of-income-for-non-resident-professional) - [Non-resident professional vs. Employee](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/non-resident-professional-vs-employee) - [Tax treaties and non-resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/tax-treaties-and-non-resident-professional) - [Non-resident arbitrator](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/non-resident-arbitrator) - [Non-resident mediator](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/non-resident-mediator) - [Tax refund for resident professional](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-professional-\(consultant-trainer-coach-etc-\)/tax-refund-for-resident-professional) - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)) Go to next level - Payments to non-resident public entertainer (artiste, musician, sportsman, etc.) - [Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)) - [Non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)/non-resident-public-entertainer) - [Tax obligations of non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)/tax-obligations-of-non-resident-public-entertainer) - [Treatment of income for non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)/treatment-of-income-for-non-resident-public-entertainer) - [Withholding tax calculations for non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)/withholding-tax-calculations-for-non-resident-public-entertainer) - [Exemption of income for non-resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)/exemptions-of-income-for-non-resident-public-entertainer) - [Tax refund for resident public entertainer](https://www.iras.gov.sg/taxes/withholding-tax/payments-to-non-resident-public-entertainer-\(artiste-musician-sportsman-etc-\)/tax-refund-for-resident-public-entertainer) - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-\(srs\)-account-\(foreigners-prs\)) Go to next level - Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs) - [Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-\(srs\)-account-\(foreigners-prs\)) - [Tax obligations for SRS withdrawal](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-\(srs\)-account-\(foreigners-prs\)/tax-obligations-for-srs-withdrawal) - [Calculating withholding tax](https://www.iras.gov.sg/taxes/withholding-tax/withdrawal-from-supplementary-retirement-scheme-\(srs\)-account-\(foreigners-prs\)/calculating-withholding-tax) - [Withholding Tax Filing](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing) Go to next level - Withholding Tax Filing - [Withholding Tax Filing](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing) - [Withholding Tax (WHT) Filing and Payment Due Date](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/withholding-tax-filing-and-payment-due-date) - [Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/claim-of-relief-under-the-avoidance-of-double-taxation-agreement-\(dta\)) - [Common Errors Made by Payers](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/common-errors-made-by-payers) - [How to File](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/how-to-file) - [Making amendment after filing/ claiming refund](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-filing/making-amendment-after-filing-claiming-refund) - [Withholding Tax Payments](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments) Go to next level - Withholding Tax Payments - [Withholding Tax Payments](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments) - [How to Pay](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/how-to-pay) - [Late payment or non-payment of Withholding Tax (WHT)](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/late-payment-and-non-payment-of-taxes) - [Confirmation of Payment (CP)](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-payments/confirmation-of-payment-\(cp\)) - [Withholding Tax Reporting Compliance](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance) Go to next level - Withholding Tax Reporting Compliance - [Withholding Tax Reporting Compliance](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance) - [Voluntary disclosure of errors for reduced penalties](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance/voluntary-disclosure-of-errors-for-reduced-penalties) - [Tax Evasion or Fraud](https://www.iras.gov.sg/taxes/withholding-tax/withholding-tax-reporting-compliance/tax-evasion-or-fraud) - [Pillar 2 Top-up Taxes](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes) - Pillar 2 Top-up Taxes - [Pillar 2 Top-up Taxes](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes) - [Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/global-anti-base-erosion-\(globe\)-rules-and-domestic-top-up-tax-\(dtt\)) - [e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/e-learning-on-global-anti-base-erosion-\(globe\)-rules-and-domestic-top-up-tax-\(dtt\)) - [Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax](https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax) - [Other Taxes](https://www.iras.gov.sg/taxes/other-taxes) - Other Taxes - [Other Taxes](https://www.iras.gov.sg/taxes/other-taxes) - [Trusts](https://www.iras.gov.sg/taxes/other-taxes/trusts) Go to next level - Trusts - [Trusts](https://www.iras.gov.sg/taxes/other-taxes/trusts) - [Income Tax of Estate/ Trust](https://www.iras.gov.sg/taxes/other-taxes/trusts/basics-of-income-tax-of-estate-trust) - [Guide for Administrators or Trustees](https://www.iras.gov.sg/taxes/other-taxes/trusts/guide-for-administrators-or-trustees) - [Working Out Estate/ Trust Income Tax by Trustee and Beneficiary](https://www.iras.gov.sg/taxes/other-taxes/trusts/working-out-estate-trust-income-tax-by-trustee-and-beneficiary) - [Filing Estate/ Trust Income Tax (Form T)](https://www.iras.gov.sg/taxes/other-taxes/trusts/filing-estate-trust-income-tax-\(form-t\)) - [Paying Estate/ Trust Income Tax](https://www.iras.gov.sg/taxes/other-taxes/trusts/paying-estate-trust-income-tax) - [Gambling Duties](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties) Go to next level - Gambling Duties - [Gambling Duties](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties) - [Basics of Gambling Duties](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties/basics-of-gambling-duties) - [Betting, Lotteries and Sweepstakes](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties/Betting-Lotteries-and-Sweepstakes) - [Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery](https://www.iras.gov.sg/taxes/other-taxes/gambling-duties/Gaming-Machines-Tombola-Continuous-Lucky-Draw-and-Single-Scheduled-Lottery) - [Casino Tax](https://www.iras.gov.sg/taxes/other-taxes/casino-tax) Go to next level - Casino Tax - [Casino Tax](https://www.iras.gov.sg/taxes/other-taxes/casino-tax) - [Filing & Paying Casino Tax](https://www.iras.gov.sg/taxes/other-taxes/casino-tax/filing-paying-casino-tax) - [Income Tax Treatment for International Market Agents & Representatives](https://www.iras.gov.sg/taxes/other-taxes/casino-tax/income-tax-treatment-for-international-market-agents-representatives) - [Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)](https://www.iras.gov.sg/taxes/other-taxes/casino-tax/computing-casino-tax-\(gross-gaming-revenue-casino-tax-rates\)) - [Charities](https://www.iras.gov.sg/taxes/other-taxes/charities) Go to next level - Charities - [Charities](https://www.iras.gov.sg/taxes/other-taxes/charities) - [Charities / IPCs & Taxes](https://www.iras.gov.sg/taxes/other-taxes/charities/charities-ipcs-taxes) - [Tax Deduction Scheme for Grantmakers](https://www.iras.gov.sg/taxes/other-taxes/charities/tax-deduction-scheme-for-grantmakers) - [Donations & Tax Deductions](https://www.iras.gov.sg/taxes/other-taxes/charities/donations-tax-deductions) - [Bodies of Persons](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons) Go to next level - Bodies of Persons - [Bodies of Persons](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons) - [Overview of bodies of persons & income that is taxable](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/overview_bodiesofpersons) - [Filing Clubs and Associations Income Tax](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/filing-clubs-and-associations-income-tax) - [After Filing Form P1](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/after-filing-formP1) - [Paying Taxes or Claiming Refunds](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/paying-taxes-or-claiming-refunds) - [FAQs](https://www.iras.gov.sg/taxes/other-taxes/bodiesofpersons/FAQs) - [Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty) Go to next level - Estate Duty - [Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty) - [Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty) - [Estate Duty Glossary](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty-glossary) - [FAQs](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/faqs) - [Estate Duty Forms](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty-forms) - [Getting Estate Duty Clearance](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/getting-estate-duty-clearance) - [How to Calculate Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/how-to-calculate-estate-duty) - [Late Payment or Non-Payment of Estate Duty](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/late-payment-or-non-payment-of-estate-duty) - [Trust (including income from Estates)](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/trust-\(including-income-from-estates\)) - [How to Pay](https://www.iras.gov.sg/taxes/other-taxes/estate-duty/how-to-pay) - [Schemes](https://www.iras.gov.sg/schemes) Close menu - Schemes - [Schemes](https://www.iras.gov.sg/schemes) - [Government Schemes](https://www.iras.gov.sg/schemes/disbursement-schemes) - Government Schemes - [Government Schemes](https://www.iras.gov.sg/schemes/disbursement-schemes) - [Enterprise Innovation Scheme (EIS)](https://www.iras.gov.sg/schemes/disbursement-schemes/enterprise-innovation-scheme-\(eis\)) - [Refundable Investment Credit (RIC)](https://www.iras.gov.sg/schemes/disbursement-schemes/refundable-investment-credit-\(ric\)) - [Progressive Wage Credit Scheme (PWCS)](https://www.iras.gov.sg/schemes/disbursement-schemes/progressive-wage-credit-scheme) Go to next level - Progressive Wage Credit Scheme (PWCS) - [Progressive Wage Credit Scheme (PWCS)](https://www.iras.gov.sg/schemes/disbursement-schemes/progressive-wage-credit-scheme) - [PWCS Glossary](https://www.iras.gov.sg/schemes/disbursement-schemes/progressive-wage-credit-scheme/pwcs-glossary) - [Uplifting Employment Credit (UEC)](https://www.iras.gov.sg/schemes/disbursement-schemes/uplifting-employment-credit) - [Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)](https://www.iras.gov.sg/schemes/disbursement-schemes/senior-employment-credit-\(sec\)-cpf-transition-offset-\(cto\)-and-enabling-employment-credit-\(eec\)) - [Self-review for Eligibility of Payouts](https://www.iras.gov.sg/schemes/disbursement-schemes/self-review-for-eligibility-of-government-schemes) - [SkillsFuture Enterprise Credit](https://www.iras.gov.sg/schemes/disbursement-schemes/skillsfuture-enterprise-credit) - [MediShield Life (MSHL)](https://www.iras.gov.sg/schemes/disbursement-schemes/medishield-life-\(mshl\)) - [CareShield Life (CSHL)](https://www.iras.gov.sg/schemes/disbursement-schemes/careshield-life-\(cshl\)) - [Corporate Income Tax](https://www.iras.gov.sg/schemes/corporate-income-tax) - Corporate Income Tax - [Corporate Income Tax](https://www.iras.gov.sg/schemes/corporate-income-tax) - [Corporate Volunteer Scheme](https://www.iras.gov.sg/schemes/corporate-income-tax/business-and-ipc-partnership-scheme) - [Double Tax Deduction for Internationalisation Scheme](https://www.iras.gov.sg/schemes/corporate-income-tax/double-tax-deduction-for-internationalisation-scheme) - [GST](https://www.iras.gov.sg/schemes/gst) - GST - [GST](https://www.iras.gov.sg/schemes/gst) - [General GST Schemes](https://www.iras.gov.sg/schemes/gst/general-gst-schemes) Go to next level - General GST Schemes - [General GST Schemes](https://www.iras.gov.sg/schemes/gst/general-gst-schemes) - [Cash Accounting Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/cash-accounting-scheme) - [Discounted Sale Price Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/discounted-sale-price-scheme) - [Gross Margin Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/gross-margin-scheme) - [Hand-Carried Exports Scheme (HCES)](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/hand-carried-exports-scheme-\(hces\)) - [Major Exporter Scheme (MES)](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/major-exporter-scheme-\(mes\)) - [Tourist Refund Scheme (TRS) for Businesses](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/tourist-refund-scheme-\(trs\)) - [Zero GST (ZG) Warehouse Scheme](https://www.iras.gov.sg/schemes/gst/general-gst-schemes/zero-gst-\(zg\)-warehouse-scheme) - [Industry-Specific GST Schemes](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes) Go to next level - Industry-Specific GST Schemes - [Industry-Specific GST Schemes](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes) - [Approved Contract Manufacturer and Trader (ACMT) Scheme](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-contract-manufacturer-and-trader-\(acmt\)-scheme) - [Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-import-gst-suspension-scheme-\(aiss\)-\(for-aerospace-players\)) - [Approved Marine Customer Scheme (AMCS)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-marine-customer-scheme-\(amcs\)) - [Approved Marine Fuel Trader (MFT) Scheme](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-marine-fuel-trader-\(mft\)-scheme) - [Approved Refiner and Consolidator Scheme (ARCS)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-refiner-and-consolidator-scheme-\(arcs\)) - [Approved Third Party Logistics (3PL) Company Scheme](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/approved-third-party-logistics-\(3pl\)-company-scheme) - [Specialised Warehouse Scheme (SWS)](https://www.iras.gov.sg/schemes/gst/industry-specific-gst-schemes/specialised-warehouse-scheme-\(sws\)) - [Individual Income Tax](https://www.iras.gov.sg/schemes/individual-income-tax) - Individual Income Tax - [Individual Income Tax](https://www.iras.gov.sg/schemes/individual-income-tax) - [Angel Investors Tax Deduction Scheme (AITD)](https://www.iras.gov.sg/schemes/individual-income-tax/angel-investors-tax-deduction-scheme-\(aitd\)) - [Not Ordinarily Resident (NOR) Scheme](https://www.iras.gov.sg/schemes/individual-income-tax/not-ordinarily-resident-\(nor\)-scheme) - [SRS contributions and tax relief](https://www.iras.gov.sg/schemes/individual-income-tax/srs-contributions-and-tax-relief) - [Tax on SRS withdrawals](https://www.iras.gov.sg/schemes/individual-income-tax/tax-on-srs-withdrawals) - [Withholding Tax on SRS](https://www.iras.gov.sg/schemes/individual-income-tax/withholding-tax-on-srs) - [Digital Services](https://www.iras.gov.sg/digital-services) Close menu - Digital Services - [Digital Services](https://www.iras.gov.sg/digital-services) - [Employees](https://www.iras.gov.sg/digital-services/employees) - Digital Services for Employees - [Digital Services for Employees](https://www.iras.gov.sg/digital-services/employees) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https://www.iras.gov.sg/digital-services/employees/amend-tax-bill) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/employees/appeal-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https://www.iras.gov.sg/digital-services/employees/apply-extension-of-time-to-file) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/Manage GIRO Plan](https://www.iras.gov.sg/digital-services/employees/apply-for-payment-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Check Employment Income Status](https://www.iras.gov.sg/digital-services/employees/check-employment-income-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https://www.iras.gov.sg/digital-services/employees/file-income-tax-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Manage Tax Agent Authorisation](https://www.iras.gov.sg/digital-services/employees/manage-tax-agent-authorisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https://www.iras.gov.sg/digital-services/employees/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/employees/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Search AIS Organisation](https://www.iras.gov.sg/digital-services/employees/search-ais-organisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https://www.iras.gov.sg/digital-services/employees/update-contact-details) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https://www.iras.gov.sg/digital-services/employees/update-duplicate-relief-claim) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/employees/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/employees/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https://www.iras.gov.sg/digital-services/employees/view-individual-tax-notices) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View/Transfer Parenthood Tax Rebate (PTR)](https://www.iras.gov.sg/digital-services/employees/view-transfer-parenthood-tax-rebate-\(ptr\)) - [View more](https://www.iras.gov.sg/digital-services/employees) - [Self-employed](https://www.iras.gov.sg/digital-services/self-employed) - Digital Services for Self-employed - [Digital Services for Self-employed](https://www.iras.gov.sg/digital-services/self-employed) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Income Tax Return](https://www.iras.gov.sg/digital-services/self-employed/file-income-tax-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Search Commission-Paying Organisation](https://www.iras.gov.sg/digital-services/self-employed/search-commission-paying-organisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https://www.iras.gov.sg/digital-services/self-employed/apply-for-eis-cash-payout) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Apply Extension of Time to File](https://www.iras.gov.sg/digital-services/self-employed/apply-extension-of-time-to-file) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Individual Tax Notices](https://www.iras.gov.sg/digital-services/self-employed/view-individual-tax-notices) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Amend Tax Bill](https://www.iras.gov.sg/digital-services/self-employed/amend-tax-bill) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Update Duplicate Relief Claim](https://www.iras.gov.sg/digital-services/self-employed/update-duplicate-relief-claim) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View/Transfer Parenthood Tax Rebate (PTR)](https://www.iras.gov.sg/digital-services/self-employed/view-transfer-PTR) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/self-employed/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/self-employed/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/ Manage GIRO Plan](https://www.iras.gov.sg/digital-services/self-employed/apply-manage-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/self-employed/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/self-employed/appeal-for-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Contact & Notification Preferences](https://www.iras.gov.sg/digital-services/self-employed/update-contact-notification-preferences) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) myTax Mail](https://www.iras.gov.sg/digital-services/self-employed/mytax-mail) - [View more](https://www.iras.gov.sg/digital-services/self-employed) - [Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-\(taxi-drivers-private-hire-car-drivers\)) - Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers) - [Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-\(taxi-drivers-private-hire-car-drivers\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit Income Records for Self-Employed](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-\(taxi-drivers-private-hire-car-drivers\)/submit-income-records-for-self-employed) - [View more](https://www.iras.gov.sg/digital-services/intermediaries-of-self-employed-persons-\(taxi-drivers-private-hire-car-drivers\)) - [Employers](https://www.iras.gov.sg/digital-services/employers) - Digital Services for Employers - [Digital Services for Employers](https://www.iras.gov.sg/digital-services/employers) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) myTax Mail](https://www.iras.gov.sg/digital-services/employers/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_7) Pay Taxes](https://www.iras.gov.sg/digital-services/employers/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request](https://www.iras.gov.sg/digital-services/employers/progressive-wage-credit-scheme-eligibility-search-and-breakdown-request) - [![](https://www.iras.gov.sg/images/default-source/icons-png/approve.png?sfvrsn=a3891243_3) Register for AIS](https://www.iras.gov.sg/digital-services/employers/register-for-ais) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) Search AIS Organisation](https://www.iras.gov.sg/digital-services/employers/search-ais-organisation) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request](https://www.iras.gov.sg/digital-services/employers/senior-employment-credit-enabling-employment-credit-and-cpf-transition-offset-eligibility-search-and-breakdown-request) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit Employment Income Records](https://www.iras.gov.sg/digital-services/employers/submit-employment-income-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Tax Clearance - File Form IR21](https://www.iras.gov.sg/digital-services/employers/tax-clearance---file-form-ir21) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Form IR21 Records](https://www.iras.gov.sg/digital-services/employers/tax-clearance---view-form-ir21-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Tax Clearance - View Tax Clearance Notices/Letters](https://www.iras.gov.sg/digital-services/employers/tax-clearance---view-tax-clearance-notices-letters) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Uplifting Employment Credit (UEC) - Eligibility Search and Breakdown Request](https://www.iras.gov.sg/digital-services/employers/uplifting-employment-credit-\(uec\)---eligibility-search-and-breakdown-request) - [View more](https://www.iras.gov.sg/digital-services/employers) - [Partnerships](https://www.iras.gov.sg/digital-services/partnerships) - Digital Services for Partnerships - [Digital Services for Partnerships](https://www.iras.gov.sg/digital-services/partnerships) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Partnership Income Tax Return](https://www.iras.gov.sg/digital-services/partnerships/file-partnership-income-tax-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Extension of Time to File](https://www.iras.gov.sg/digital-services/partnerships/apply-for-extension-of-time-to-file) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/partnerships/appeal-for-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Partnership Contact Details](https://www.iras.gov.sg/digital-services/partnerships/update-partnership-contact-details) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) myTax Mail](https://www.iras.gov.sg/digital-services/partnerships/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for EIS Cash Payout](https://www.iras.gov.sg/digital-services/partnerships/apply-for-eis-cash-payout) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View EIS Cash Payout Application Status](https://www.iras.gov.sg/digital-services/partnerships/view-eis-cash-payout-application-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit EIS Enhanced Deduction/ Allowance Records](https://www.iras.gov.sg/digital-services/partnerships/submit-eis-enhanced-deduction--allowance-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View EIS Notices/ Letters](https://www.iras.gov.sg/digital-services/partnerships/view-eis-notices-letters) - [View more](https://www.iras.gov.sg/digital-services/partnerships) - [Companies/ Tax agents](https://www.iras.gov.sg/digital-services/companies-tax-agents) - Digital Services for Companies/ Tax agents - [Digital Services for Companies/ Tax agents](https://www.iras.gov.sg/digital-services/companies-tax-agents) - [![](https://www.iras.gov.sg/images/default-source/icons-png/bots.png?sfvrsn=6454fb07_5) Check Corporate Income Tax Statuses](https://www.iras.gov.sg/digital-services/companies-tax-agents/check-statuses-relating-to-corporate-income-tax) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Notices/ Letters - Corporate Tax](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-notices-letters---corporate-tax) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Access Tax Agent e-Services](https://www.iras.gov.sg/digital-services/companies-tax-agents/access-tax-agent-e-services) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/companies-tax-agents/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/ Manage GIRO Plan](https://www.iras.gov.sg/digital-services/companies-tax-agents/apply-manage-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https://www.iras.gov.sg/digital-services/companies-tax-agents/update-notice-preferences-\(businesses\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Corporate Tax Filing Status](https://www.iras.gov.sg/digital-services/companies-tax-agents/view-corporate-tax-filing-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Access Company Dashboard](https://www.iras.gov.sg/digital-services/companies-tax-agents/access-company-dashboard) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File Form C-S/ Form C-S (Lite)](https://www.iras.gov.sg/digital-services/companies-tax-agents/file-form-c-s-form-c-s-\(lite\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Corporate Profile/ Contact Details](https://www.iras.gov.sg/digital-services/companies-tax-agents/update-corporate-profile-contact-details) - [View more](https://www.iras.gov.sg/digital-services/companies-tax-agents) - [Commission-paying organisations](https://www.iras.gov.sg/digital-services/commission-paying-organisations) - Digital Services for Commission-paying organisations - [Digital Services for Commission-paying organisations](https://www.iras.gov.sg/digital-services/commission-paying-organisations) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) e-Submission of Commission](https://www.iras.gov.sg/digital-services/commission-paying-organisations/e-submission-of-commission) - [![](https://www.iras.gov.sg/images/default-source/icons-png/submit.png?sfvrsn=56f6bada_3) Submit Commission Records](https://www.iras.gov.sg/digital-services/commission-paying-organisations/submit-commission-records) - [View more](https://www.iras.gov.sg/digital-services/commission-paying-organisations) - [Property Owners](https://www.iras.gov.sg/digital-services/property-owners) - Digital Services for Property Owners - [Digital Services for Property Owners](https://www.iras.gov.sg/digital-services/property-owners) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply/ Withdraw for Owner-Occupier Tax Rates](https://www.iras.gov.sg/digital-services/property-owners/apply-withdraw-for-owner-occupier-tax-rates) - [IRAS Apply for Land Remission](https://www.iras.gov.sg/digital-services/property-owners/apply-for-land-remission) - [IRAS Apply / Manage GIRO Plan](https://www.iras.gov.sg/digital-services/property-owners/apply-manage-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply House and/or Unit Number](https://www.iras.gov.sg/digital-services/property-owners/apply-house-and-or-unit-number) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Check Property Tax Balance](https://www.iras.gov.sg/digital-services/property-owners/check-property-tax-balance) - [IRAS Inbox (myTax Mail)](https://www.iras.gov.sg/digital-services/property-owners/mytax-mail) - [IRAS Object to Annual Value](https://www.iras.gov.sg/digital-services/property-owners/object-to-annual-value) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/property-owners/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Property Tax Calculator](https://www.iras.gov.sg/digital-services/property-owners/property-tax-calculator) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Appeal for Penalty Waiver](https://www.iras.gov.sg/digital-services/property-owners/appeal-for-penalty-waiver) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Contact & Notice Preferences (Individuals)](https://www.iras.gov.sg/digital-services/property-owners/update-contact-notice-preferences-\(individuals\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses/Tax Agents)](https://www.iras.gov.sg/digital-services/property-owners/update-notice-preferences-\(businesses-tax-agents\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/property-owners/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) View GIRO Plan](https://www.iras.gov.sg/digital-services/property-owners/view-giro-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Individuals)](https://www.iras.gov.sg/digital-services/property-owners/view-property-tax-notices-individuals) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Property Tax Notices (Businesses / Tax Agents)](https://www.iras.gov.sg/digital-services/property-owners/view-property-tax-notices-\(businesses-tax-agents\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Property Summary](https://www.iras.gov.sg/digital-services/property-owners/view-property-summary) - [IRAS Submit Property Tax Information](https://www.iras.gov.sg/digital-services/property-owners/submit-property-tax-information) - [View more](https://www.iras.gov.sg/digital-services/property-owners) - [Property Professionals](https://www.iras.gov.sg/digital-services/property-professionals) - Digital Services for Property Professionals - [Digital Services for Property Professionals](https://www.iras.gov.sg/digital-services/property-professionals) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply House and/or Unit Number](https://www.iras.gov.sg/digital-services/property-professionals/apply-house-and-or-unit-number) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Check Annual Value of Property](https://www.iras.gov.sg/digital-services/property-professionals/check-annual-value-of-property) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Object to Annual Value](https://www.iras.gov.sg/digital-services/property-professionals/object-to-annual-value) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Property Ownership](https://www.iras.gov.sg/digital-services/property-professionals/update-property-ownership) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Submit Property Tax Information](https://www.iras.gov.sg/digital-services/property-professionals/submit-property-tax-information) - [View more](https://www.iras.gov.sg/digital-services/property-professionals) - [GST](https://www.iras.gov.sg/digital-services/gst) - Digital Services for GST - [Digital Services for GST](https://www.iras.gov.sg/digital-services/gst) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View Account Summary](https://www.iras.gov.sg/digital-services/gst/view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View/ Cancel Payment Plan](https://www.iras.gov.sg/digital-services/gst/view-cancel-payment-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_7) myTax Mail](https://www.iras.gov.sg/digital-services/gst/mytax-mail) - [![](https://www.iras.gov.sg/images/default-source/icons-png/search.png?sfvrsn=3e8a3d72_3) GST Registered Business Search](https://www.iras.gov.sg/digital-services/gst/gst-registered-business-search) - [![](https://www.iras.gov.sg/images/default-source/icons-png/mytaxmail.png?sfvrsn=f193c165_7) Notices/ Letters](https://www.iras.gov.sg/digital-services/gst/notices-letters) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) File GST Return/ Edit Past Return](https://www.iras.gov.sg/digital-services/gst/file-gst-return-edit-past-return) - [![](https://www.iras.gov.sg/images/default-source/icons-png/pay.png?sfvrsn=9a4bcedb_3) Pay Taxes](https://www.iras.gov.sg/digital-services/gst/pay-taxes) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Payment Plan](https://www.iras.gov.sg/digital-services/gst/apply-for-payment-plan) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update Notice Preferences (Businesses)](https://www.iras.gov.sg/digital-services/gst/update-notice-preferences-\(businesses\)) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) Retrieve GST Returns/ Assessments for ASK Review](https://www.iras.gov.sg/digital-services/gst/retrieve-gst-returns-assessments-for-ask-review) - [![](https://www.iras.gov.sg/images/default-source/icons-png/view.png?sfvrsn=b5e7a4b1_3) View GST Filing Status](https://www.iras.gov.sg/digital-services/gst/view-gst-filing-status) - [![](https://www.iras.gov.sg/images/default-source/icons-png/update.png?sfvrsn=5512e834_3) Update GST Contact Details](https://www.iras.gov.sg/digital-services/gst/update-gst-contact-details) - [View more](https://www.iras.gov.sg/digital-services/gst) - [Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty) - Digital Services for Stamp Duty - [Digital Services for Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Manage GIRO Arrangement](https://www.iras.gov.sg/digital-services/stamp-duty/account--manage-giro-arrangement) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Update Contact Details for Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty/profile--update-contact-details-for-stamp-duty) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Pay Stamp Duty](https://www.iras.gov.sg/digital-services/stamp-duty/account--pay-stamp-duty) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) View Account Summary](https://www.iras.gov.sg/digital-services/stamp-duty/account--view-account-summary) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Register a New Account (For Business users only)](https://www.iras.gov.sg/digital-services/stamp-duty/account--register-a-new-account-id) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) View Notices/ Letters and Stamp Certificate](https://www.iras.gov.sg/digital-services/stamp-duty/view-notices--letters-and-stamp-certificate) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Check Stamp Certificate Authenticity](https://www.iras.gov.sg/digital-services/stamp-duty/check-stamp-certificate-authenticity) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Request for Access to Document](https://www.iras.gov.sg/digital-services/stamp-duty/request-for-access-to-document) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Approve Request to Access Document](https://www.iras.gov.sg/digital-services/stamp-duty/approve-request-to-access-document) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Sharing Access to Document](https://www.iras.gov.sg/digital-services/stamp-duty/sharing-access-to-document) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Search and Manage Stamping Records](https://www.iras.gov.sg/digital-services/stamp-duty/search-and-manage-stamping-records) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Amend/ Revise Stamping Record](https://www.iras.gov.sg/digital-services/stamp-duty/requests-amendment-to-stamp-certificate) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Assessment/ Appeal for Waiver](https://www.iras.gov.sg/digital-services/stamp-duty/requests-apply-for-assessment-appeal-remission) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Refund](https://www.iras.gov.sg/digital-services/stamp-duty/apply-for-refund) - [![](https://www.iras.gov.sg/images/default-source/icons-png/apply.png?sfvrsn=1dc50e56_3) Apply for Section 15 Relief](https://www.iras.gov.sg/digital-services/stamp-duty/apply-for-section-15-relief) - 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[Property Buyers](https://www.iras.gov.sg/taxes/property-tax/property-buyers) - Buying HDB Flats ## [Property Buyers](https://www.iras.gov.sg/taxes/property-tax/property-buyers) - [Buying HDB Flats](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats) - [Buying Private Residential Properties](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-private-residential-properties) - [Buying Vacant Land or Development Sites](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-vacant-land-or-development-sites) - [Buying Other Types of Properties](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-other-types-of-properties) # Buying HDB Flats Share: Things buyers should check or do before and after purchasing a HDB flat. On this page: - [1\. Before the Transfer of Property](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title1) - [2\. After the Transfer of Property](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title2) - [3\. Other Taxes Relating to Property](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title3) - [FAQs](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title4) - [Related Content](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title5) ## 1\. Before the Transfer of Property Your HDB officer or lawyer usually performs the following tasks as part of conveyancing or the legal process of transferring ownership of property. Please check with your lawyer or HDB officer to find out more about the status of the tasks. ### A) Check on outstanding property tax Once the property is transferred to you, you will be liable for any outstanding property tax including arrears that should have been paid by the previous owner. Thus, it is important for your HDB officer or lawyer to check with IRAS on any outstanding property tax. For newly constructed HDB flats, IRAS will bill you for the property tax that starts from the date you take possession of the flat. ### B) Apportion property tax between you and the seller If there is an outstanding tax amount, your HDB officer or lawyer will assist you to settle the outstanding amount with the seller. Your HDB officer or lawyer will also apportion the current year tax between the seller and yourself. IRAS does not apportion property tax liabilities between the parties. ### C) Notify Change of Ownership HDB will notify IRAS of the transfer of the HDB flat. You need not notify IRAS. IRAS will update the ownership record for property tax purpose based on the information given. For correspondence and payment, IRAS communicates with the owner who is the main applicant listed in the purchase of the flat. If there is a preference among owners on who IRAS should correspond with, please ensure that you are registered as the main applicant. ## 2\. After the Transfer of Property Once HDB has notified IRAS of the transfer, the record of ownership will be updated for property tax purposes. ### A) Update your address IRAS sends the property tax bill or notice to the address listed on your identity card. To receive all your correspondence promptly, please ensure that your address is updated. Please see [change mailing address](https://www.iras.gov.sg/taxes/property-tax/other-services/change-mailing-address "change your mailing address") if you need to update your address. ### B) Automatic Application of Owner-Occupier Tax Rates Owners who live in their homes enjoy lower property tax rates. You do not need to apply for the owner-occupier tax rates as it will be automatically applied. For more details, please refer to [Lower Property Tax Rates for Owner Occupied Residential Properties](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/lower-property-tax-rates-for-owner-occupied-residential-properties "Property Tax Rates for Owner Occupied Residential Properties"). ### C) Calculate your Property Tax To calculate the annual property tax payable, multiply the [Annual Value (AV)](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value "Annual Value (AV)") of the property with the set of [Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates "Property Tax Rates") that applies to you. You can use this [calculator](https://mytax.iras.gov.sg/portal/property/interactive-tax-calculator) to calculate your tax payable. ### D) Arrange to pay your Property Tax When there is more than 1 owner, all the owners are collectively responsible for paying property tax. You are encouraged to pay your property tax by [GIRO](https://www.iras.gov.sg/quick-links/payments "GIRO") to enjoy up to 12 interest-free monthly instalments. Alternatively, you can opt for one-time GIRO deductions or use any of the [modes of payment](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay "modes of payment") available to pay your property tax. ## 3\. Other Taxes Relating to Property ### A) Stamp Duty When you buy any property, you need to pay [Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property) within 14 days of the date of Contract/Agreement. HDB has been authorised by IRAS to collect stamp duty on its behalf. ### B) Income Tax from Rental Rent received from fully or partially renting out your flat is subject to income tax. Find out more on [Income from property rented out](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/income-from-property-rented-out "Income from property rented out"). ## FAQs [How do I inform IRAS after I have purchased a property?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#how-do-i-inform-iras-after-i-have-purchased-a-property-) HDB will inform IRAS on the change of ownership, thus you do not have to inform IRAS separately. [I have bought a new DBSS flat and my date of tax liability is 5 Nov. Why has IRAS taxed me from date of Temporary Occupation Permit (TOP) i.e. 8 Aug?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#i-have-bought-a-new-dbss-flat-and-my-date-of-tax-liability-is-5-nov--why-has-iras-taxed-me-from-date-of-temporary-occupation-permit--top--i-e--8-aug-) Newly completed properties are taxed from the TOP date. Under the law, property tax is a charge on the property. Hence, the current owners need to pay any outstanding tax including any amount payable prior to the date of transfer of the property. This means that although you only took possession of the property on 5 Nov (date of tax liability), you are liable for the property tax for the period with effect from 8 Aug, the date of TOP. Buyers can claim the reimbursement of the property tax from the Building Service Centre (BSC) set up at site. Hence, please liaise with the developer for the reimbursement of tax (i.e. 8 Aug to 4 Nov) from the developer, if this has not been done. [I only took the keys of the property from the developer on 3 Dec. Why is IRAS taxing me from 15 Nov when I have not collected the keys back then?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#i-only-took-the-keys-of-the-property-from-the-developer-on-3-dec--why-is-iras-taxing-me-from-15-nov-when-i-have-not-collected-the-keys-back-then-) HDB will notify IRAS on the date of your tax liability. If the information is incorrect, please inform your HDB officer or lawyer to correct the information submitted to IRAS. [I have bought a resale HDB flat and the sales completion date is on 10 May. Do I still need to pay property tax for the whole year and what are the tax rates applied on my flat?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#i-have-bought-a-resale-hdb-flat-and-the-sales-completion-date-is-on-10-may--do-i-still-need-to-pay-property-tax-for-the-whole-year-and-what-are-the-tax-rates-applied-on-my-flat-) After buying your resale HDB flat, you (the buyer) may need to reimburse a portion of property tax already fully paid for the year by the seller. The apportionment of property tax liabilities is a private arrangement between the seller and buyer. Your lawyer or HDB officers (for HDB flats) would usually assist you in apportioning the tax amount to be paid to the seller. Owners who live in their homes enjoy lower property tax rates. As a new owner, if you are residing in the property since the date of your ownership of the property, please check that the lower owner-occupier tax rates have been applied. If it has not been granted from the date of your ownership of the property, you may apply for the concessionary owner-occupier tax rates via [myTaxPortal](https://mytax.iras.gov.sg/portal/property/owner-occupier-tax-rate). If you have reimbursed the seller for the proportion of property tax paid at the non-owner-occupier tax rates, you will receive a notification from IRAS on the applicable refund due to the difference in tax rates (as you will be enjoying the lower owner-occupier tax rates from date of your ownership of the property). ## Related Content [Pages Change Mailing Address](https://www.iras.gov.sg/taxes/property-tax/other-services/change-mailing-address) [Pages Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates) [Pages Annual Value](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value) [Pages How to Pay](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay) [Pages Buying or Acquiring Property-Holding Entities](https://www.iras.gov.sg/taxes/stamp-duty/for-property-holding-entities-\('phe'\)/buying-or-acquiring-property-holding-entities) ## Inland Revenue Authority of Singapore - [Careers](https://www.iras.gov.sg/careers) - [News & Events](https://www.iras.gov.sg/news-events) - [Useful links](https://www.iras.gov.sg/useful-links) [SUBSCRIBE TO OUR eALERTS](https://www.iras.gov.sg/subscribe-to-iras-ealerts) - [Contact Us](https://www.iras.gov.sg/contact-us) - [Feedback](https://www.iras.gov.sg/feedback) - [IRAS Facebook ![](https://www.iras.gov.sg/images/default-source/icons-png/facebook4a61cfb7-4fe2-4283-91a6-6742f7d304a0.png?sfvrsn=d2b12b17_1)](https://www.facebook.com/irassg) - [IRAS Instagram ![](https://www.iras.gov.sg/images/default-source/icons-png/instagram.png?sfvrsn=f1ceb65b_1)](https://www.instagram.com/irassg/) - [IRAS TikTok ![](https://www.iras.gov.sg/images/default-source/asr/tiktok.png?sfvrsn=a94f28bf_1)](https://www.tiktok.com/@irassg) - [IRAS Twitter ![](https://www.iras.gov.sg/images/default-source/asr/icons8-twitterx-25-\(5\).png?sfvrsn=f8edd28a_1)](https://twitter.com/IRAS_SG) - [IRAS LinkedIn ![](https://www.iras.gov.sg/images/default-source/icons-png/linkedin.png?sfvrsn=3a5ebaa8_1)](https://sg.linkedin.com/company/iras) - [IRAS Youtube ![](https://www.iras.gov.sg/images/default-source/icons-png/facebook.png?sfvrsn=cb691f57_3)](https://www.youtube.com/channel/UCVWvCzqueXUdrT7VdnrnpaQ) - [Add Telegram Icon to IRAS Website ![](https://www.iras.gov.sg/images/default-source/assets/telegram-icon.png?sfvrsn=7ed4fd83_6)](https://t.me/irassg) - [IRAS Whatsapp ![](https://www.iras.gov.sg/images/default-source/asr/whatsapp.png?sfvrsn=15eeb3ea_1)](https://www.whatsapp.com/channel/0029VZzNwbsEAKW8218Tl60R) - [Sitemap](https://www.iras.gov.sg/sitemap) - [Report Vulnerability](https://www.tech.gov.sg/report_vulnerability) - [Privacy Statement](https://www.iras.gov.sg/privacy-statement) - [Terms of Use & Browser Compatibility](https://www.iras.gov.sg/terms-of-use-browser-compatibility) © 2026, Government of Singapore Last updated 24 February 2026
Readable Markdown	Things buyers should check or do before and after purchasing a HDB flat. On this page: - [1\. Before the Transfer of Property](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title1) - [2\. After the Transfer of Property](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title2) - [3\. Other Taxes Relating to Property](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title3) - [FAQs](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title4) - [Related Content](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#title5) ## 1\. Before the Transfer of Property Your HDB officer or lawyer usually performs the following tasks as part of conveyancing or the legal process of transferring ownership of property. Please check with your lawyer or HDB officer to find out more about the status of the tasks. ### A) Check on outstanding property tax Once the property is transferred to you, you will be liable for any outstanding property tax including arrears that should have been paid by the previous owner. Thus, it is important for your HDB officer or lawyer to check with IRAS on any outstanding property tax. For newly constructed HDB flats, IRAS will bill you for the property tax that starts from the date you take possession of the flat. ### B) Apportion property tax between you and the seller If there is an outstanding tax amount, your HDB officer or lawyer will assist you to settle the outstanding amount with the seller. Your HDB officer or lawyer will also apportion the current year tax between the seller and yourself. IRAS does not apportion property tax liabilities between the parties. ### C) Notify Change of Ownership HDB will notify IRAS of the transfer of the HDB flat. You need not notify IRAS. IRAS will update the ownership record for property tax purpose based on the information given. For correspondence and payment, IRAS communicates with the owner who is the main applicant listed in the purchase of the flat. If there is a preference among owners on who IRAS should correspond with, please ensure that you are registered as the main applicant. ## 2\. After the Transfer of Property Once HDB has notified IRAS of the transfer, the record of ownership will be updated for property tax purposes. ### A) Update your address IRAS sends the property tax bill or notice to the address listed on your identity card. To receive all your correspondence promptly, please ensure that your address is updated. Please see [change mailing address](https://www.iras.gov.sg/taxes/property-tax/other-services/change-mailing-address "change your mailing address") if you need to update your address. ### B) Automatic Application of Owner-Occupier Tax Rates Owners who live in their homes enjoy lower property tax rates. You do not need to apply for the owner-occupier tax rates as it will be automatically applied. For more details, please refer to [Lower Property Tax Rates for Owner Occupied Residential Properties](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-reliefs/lower-property-tax-rates-for-owner-occupied-residential-properties "Property Tax Rates for Owner Occupied Residential Properties"). ### C) Calculate your Property Tax To calculate the annual property tax payable, multiply the [Annual Value (AV)](https://www.iras.gov.sg/taxes/property-tax/property-owners/annual-value "Annual Value (AV)") of the property with the set of [Property Tax Rates](https://www.iras.gov.sg/taxes/property-tax/property-owners/property-tax-rates "Property Tax Rates") that applies to you. You can use this [calculator](https://mytax.iras.gov.sg/portal/property/interactive-tax-calculator) to calculate your tax payable. ### D) Arrange to pay your Property Tax When there is more than 1 owner, all the owners are collectively responsible for paying property tax. You are encouraged to pay your property tax by [GIRO](https://www.iras.gov.sg/quick-links/payments "GIRO") to enjoy up to 12 interest-free monthly instalments. Alternatively, you can opt for one-time GIRO deductions or use any of the [modes of payment](https://www.iras.gov.sg/taxes/property-tax/property-owners/payments/how-to-pay "modes of payment") available to pay your property tax. ## 3\. Other Taxes Relating to Property ### A) Stamp Duty When you buy any property, you need to pay [Stamp Duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property) within 14 days of the date of Contract/Agreement. HDB has been authorised by IRAS to collect stamp duty on its behalf. ### B) Income Tax from Rental Rent received from fully or partially renting out your flat is subject to income tax. Find out more on [Income from property rented out](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/income-from-property-rented-out "Income from property rented out"). ## FAQs [How do I inform IRAS after I have purchased a property?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#how-do-i-inform-iras-after-i-have-purchased-a-property-) HDB will inform IRAS on the change of ownership, thus you do not have to inform IRAS separately. [I have bought a new DBSS flat and my date of tax liability is 5 Nov. Why has IRAS taxed me from date of Temporary Occupation Permit (TOP) i.e. 8 Aug?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#i-have-bought-a-new-dbss-flat-and-my-date-of-tax-liability-is-5-nov--why-has-iras-taxed-me-from-date-of-temporary-occupation-permit--top--i-e--8-aug-) Newly completed properties are taxed from the TOP date. Under the law, property tax is a charge on the property. Hence, the current owners need to pay any outstanding tax including any amount payable prior to the date of transfer of the property. This means that although you only took possession of the property on 5 Nov (date of tax liability), you are liable for the property tax for the period with effect from 8 Aug, the date of TOP. Buyers can claim the reimbursement of the property tax from the Building Service Centre (BSC) set up at site. Hence, please liaise with the developer for the reimbursement of tax (i.e. 8 Aug to 4 Nov) from the developer, if this has not been done. [I only took the keys of the property from the developer on 3 Dec. Why is IRAS taxing me from 15 Nov when I have not collected the keys back then?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#i-only-took-the-keys-of-the-property-from-the-developer-on-3-dec--why-is-iras-taxing-me-from-15-nov-when-i-have-not-collected-the-keys-back-then-) HDB will notify IRAS on the date of your tax liability. If the information is incorrect, please inform your HDB officer or lawyer to correct the information submitted to IRAS. [I have bought a resale HDB flat and the sales completion date is on 10 May. Do I still need to pay property tax for the whole year and what are the tax rates applied on my flat?](https://www.iras.gov.sg/taxes/property-tax/property-buyers/buying-hdb-flats#i-have-bought-a-resale-hdb-flat-and-the-sales-completion-date-is-on-10-may--do-i-still-need-to-pay-property-tax-for-the-whole-year-and-what-are-the-tax-rates-applied-on-my-flat-) After buying your resale HDB flat, you (the buyer) may need to reimburse a portion of property tax already fully paid for the year by the seller. The apportionment of property tax liabilities is a private arrangement between the seller and buyer. Your lawyer or HDB officers (for HDB flats) would usually assist you in apportioning the tax amount to be paid to the seller. Owners who live in their homes enjoy lower property tax rates. As a new owner, if you are residing in the property since the date of your ownership of the property, please check that the lower owner-occupier tax rates have been applied. If it has not been granted from the date of your ownership of the property, you may apply for the concessionary owner-occupier tax rates via [myTaxPortal](https://mytax.iras.gov.sg/portal/property/owner-occupier-tax-rate). If you have reimbursed the seller for the proportion of property tax paid at the non-owner-occupier tax rates, you will receive a notification from IRAS on the applicable refund due to the difference in tax rates (as you will be enjoying the lower owner-occupier tax rates from date of your ownership of the property).
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