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money · Annual: by April 18

File your Singapore income tax (April 18 deadline)

Annual deadline: April 18. File via myTax Portal with SingPass. SRS contributions reduce taxable income up to SGD 35,700/year — biggest saving.

Source: IRAS — Foreigners · verified 2026-04-06

Why this matters

Activate your IRAS tax record so that next year's tax return is pre-populated and you receive the correct Notice of Assessment.

In Singapore, your employer files Form IR8A every March to report your salary to IRAS. IRAS then automatically generates a tax record for you using your FIN. You don't actively "register" — but you do need to (1) make sure your employer is on the Auto-Inclusion Scheme (AIS), (2) link your SingPass to myTax Portal, and (3) verify your residency status. The first time you log in to myTax Portal is effectively your "registration".

If you skip it: If you don't verify your record: tax bills go to wrong address, you miss deductions you're entitled to (course fees, donations, parent relief), and IRAS may issue an estimated assessment that's higher than what you owe. Late filing penalty: SGD 200, escalating up to SGD 1,000 + court summons.

When to do it

Earliest

Immediately after you have SingPass (typically Day 3-7 in Singapore)

Optimal

Within the first 2 weeks of arriving — together with SingPass setup

Deadline

Before tax filing season opens (1 March each year). If you arrived during the year, you have until 18 April of the following year to file your first return.

If late: Late filing fee SGD 200, escalating to SGD 1,000 + court summons. IRAS can issue an estimated assessment that's typically higher than your actual liability.

How to do it

For the applicant

  1. 1

    Confirm your employer files via the Auto-Inclusion Scheme (AIS) — ask HR or check your IR8A copy

    All employers with ≥5 employees are required to be on AIS since YA2022. If yours is not, ask why.

  2. 2

    Open https://mytax.iras.gov.sg

    https://mytax.iras.gov.sg
  3. 3

    Click "Personal Tax" → Login with SingPass

  4. 4

    On first login, IRAS shows your basic profile — verify name, FIN, and address are correct

    Address comes from ICA — if it shows your old hotel, go update ICA eNOA first then come back

  5. 5

    Update your contact email and mobile number for IRAS notifications

  6. 6

    Opt in to digital notices ("e-Notice") to receive Notice of Assessment by email instead of paper

  7. 7

    Check tax residency status under "View Tax Residency Status"

    You're a tax resident if you stay in Singapore ≥183 days in the calendar year. First-year arrivals can use the 3-year administrative concession.

  8. 8

    Bookmark https://mytax.iras.gov.sg — you'll come back during tax filing season (1 March – 18 April each year)

Common mistakes

  • · Trying to log in before your employer has filed first IR8A — myTax may show no income; this is normal until March
  • · Trying to edit address inside myTax — it's read-only from ICA
  • · Ignoring the "Verify your contact details" prompt — leads to missed Notice of Assessment
  • · Assuming you don't need to file because your employer is on AIS — you still need to verify and file the return (even if pre-populated)

What you need

  • · singpass — Required to log in to myTax Portal
  • · fin — Your tax record is keyed by FIN

For the spouse

  1. 1

    Only register if you have employment income (LOC) or self-employment income in Singapore

  2. 2

    Follow the same myTax Portal flow as the EP holder using your own SingPass

    https://mytax.iras.gov.sg

What you need

  • · singpass — DP holders qualify for SingPass after collecting DP card

Cost

SGD 0 (free)

Quick check

IRAS YA2026 verified 2 days ago

Basic monthly salary only. Bonus and AWS go in the next field.

Other taxable employment income (IRAS Form B1)

Performance bonus, contractual bonus, Annual Wage Supplement (AWS), 13th-month pay.

Housing, transport, meal, cost-of-living. Taxable per IRAS. Reimbursed business expenses do NOT count here.

Restricted Stock Unit (RSU) vest value, Employee Stock Purchase Plan (ESPP) discount, stock option exercise gain. All taxed at fair market value at vest/exercise.

Fees from sitting on a board. Rare for individual contributors. Taxable as employment income.

What's NOT taxable? (per IRAS)
  • · Reimbursed business expenses (receipts required)
  • · Approved per-diem within IRAS acceptable rates for overseas trips
  • · Festive / marriage / bereavement gifts up to SGD 200
  • · Long service awards up to SGD 200
  • · Group medical and dental insurance / subsidy
  • · Employer contributions to recognized overseas pension (in some cases)

Affects Earned Income Relief amount (18–75)

At least 183 days = tax resident (lower rates). Fewer = non-resident (flat 15% or progressive, whichever is higher).

SGD 4,000 relief per child

Free. Based on Inland Revenue Authority of Singapore (IRAS) Year of Assessment 2026 rates.

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