You must file income tax in Singapore if IRAS notifies you to, whatever you earned. If you get no notice, you still need to file if your total income last year was more than S$22,000, your net self-employment profit was more than $6,000, or you are a non-resident with Singapore income not covered by withholding tax.
For Tax Season 2026, IRAS set the e-Filing deadline at 18 April. Here is who files, who is excused, and what to check by when.
When to File Income Tax in Singapore
IRAS taxes income on a preceding-year basis. In 2027 you file for Year of Assessment (YA) 2027, covering income earned from 1 January to 31 December 2026.
IRAS’s timetable for Tax Season 2026 (YA 2026) was:
| What | When |
|---|---|
| Employers in the Auto-Inclusion Scheme send income data to IRAS | By 1 March |
| Filing notifications by SMS, email or letter | February to March |
| Filing window on myTax Portal | 1 March to 18 April |
| Tax bills for most taxpayers | From mid-March onwards |
IRAS had not published the Tax Season 2027 dates at the time of writing. The pattern has been the same in recent years, but confirm the dates on IRAS’s site before you file.
The short version: Log in to myTax Portal in March. It tells you whether you must file, are on the No-Filing Service, or will get your bill directly. Whichever it is, check your figures by 18 April.
Who Must File: The Four Messages on myTax Portal
IRAS sorts taxpayers into four groups and shows each a different message:
- “You are required to file your tax return.” You must file between 1 March and 18 April, regardless of how much you earned and whether your employer sends your income to IRAS.
- No-Filing Service (NFS). You do not need to file. IRAS has pre-filled your return from your employer’s data and last year’s relief claims. Check it by 18 April; your tax bill comes from end-April.
- Direct Notice of Assessment (D-NOA). No action is needed. IRAS finalises your bill from your employer’s data and last year’s approved reliefs, and you receive it from mid-March.
- No notification. You need to file only if you meet one of the income thresholds above.
You still have to file if you are on the Auto-Inclusion Scheme but have other income to declare, such as rental income, or want to claim a new relief.
Forms B and B1, and Filing Online
Most people e-File on myTax Portal using Singpass. The paper versions of the individual return are Form B and Form B1.
If your employer is in the Auto-Inclusion Scheme, your salary, bonus and CPF are pre-filled and you do not re-enter them. If it is not, your employer gives you a Form IR8A by 1 March, and you copy the figures into your return.
Self-employed people declare business income under the trade, business, profession or vocation section. IRAS asks those with revenue of $200,000 or less to give a 2-line statement (revenue and adjusted profit) and those above $200,000 a 4-line statement. Our guide to income tax for the self-employed covers this in more detail.
Changes, Extensions and Late Filing
- Extension. IRAS may give up to 14 more days. Apply on myTax Portal through “Apply for Extension of Time to File”.
- Re-filing. If you e-Filed and made a mistake, you can re-file once by 18 April. The new return replaces the old one in full.
- After the bill. You can use “Amend Tax Bill” on myTax Portal within 30 days of the date on your Notice of Assessment.
- Not filing. If you do not file by the due date, IRAS may issue an estimated Notice of Assessment based on the information it has. You must still file.
IRAS reminds taxpayers whose bills are issued directly that they have a legal duty to tell it about wrong income or relief figures, and that penalties apply for failing to do so. Our guide to reading your Notice of Assessment shows what to check.
Records to Keep for Five Years
IRAS does not ask for documents with your return unless it requests them. You must keep them for five years: Form IR8A, payslips, CPF statements, receipts and invoices. For YA 2027 (income earned in 2026), that means keeping records until 31 December 2031.
What To Do Next
- In early March 2027, log in to myTax Portal and see which message you get.
- Check pre-filled income and reliefs against your payslips and last year’s bill, including reliefs for children and parents that may no longer apply.
- Estimate the bill with our income tax calculator.
- If you are new to filing, start with our guide to how income tax works. For complex income, ask IRAS or a qualified tax professional.
