Filing your income tax return in Singapore on myTax Portal: who must file, the tax year and deadline, what documents you need, and what happens if you are late.
Anyone with annual income above S$22,000 or who receives a notice to file; self-employed people declare trade income on Form B.
Tax year and deadline
Calendar tax year (assessed the following year); file by 18 April online (15 April on paper).
Penalties for filing or paying late
Individual income tax is due one month from the date of the Notice of Assessment. If it is not paid in full by then, IRAS adds a 5% late payment penalty to the unpaid tax. If the tax is still unpaid 60 days after the 5% penalty notice, a further 1% penalty is added for every completed month it remains unpaid, up to a maximum of 12% of the unpaid tax. A taxpayer who has paid in full may appeal for a waiver through the Appeal for Penalty Waiver service on myTax Portal, but not if a waiver was granted in the past two calendar years. IRAS can also appoint the taxpayer's bank, employer or tenant as an agent to recover the tax, and can issue a Travel Restriction Order until the tax is paid. An interest-free GIRO plan of up to 12 monthly instalments is available if it is approved before the payment due date.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Inland Revenue Authority of Singapore (IRAS) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Inland Revenue Authority of Singapore (IRAS).