Who Must File Income Tax in Singapore?
You are required to file an income tax return for YA 2026 if your total income in 2025 was S$22,000 or more. This applies to Singapore citizens, permanent residents, and foreigners who work in Singapore.
Exceptions — no filing required if:
- Your total annual income is below S$22,000
- You received a No-Filing Service (NFS) notification from IRAS and had only auto-included income with no changes to declare
- You are a non-resident employed in Singapore for 60 days or fewer in 2025 (except company directors, public entertainers, and certain professionals)
Singapore Personal Income Tax for Singaporean or Permanent Resident
1. Income Tax Rates
Singapore follows a progressive Singapore tax rate starting from 0% and ending at 22%. In Singapore, filing a tax return is mandatory for each individual who earns S$22,000 or more annually. Else, he or she with annual income less than S$22,000 is not required to pay tax.
Who is a Tax Resident?
You are considered a Singapore tax resident for a Year of Assessment (YA) if you meet any of the following:
- You are a Singapore citizen or Singapore Permanent Resident (SPR) who normally resides in Singapore (except for temporary absences).
- You are a foreigner who has stayed or worked in Singapore for at least 183 days in the previous calendar year.
- You have worked in Singapore continuously for 3 consecutive years, even if not 183+ days in each year.
- You worked in Singapore for over two consecutive years, and your total stay over that period is at least 183 days, counting days before/after employment.
(This status may be reviewed when you cease employment.)
Personal Tax for Singapore Non-Residents
Who is a non-resident?
A foreigner who stayed or worked in Singapore for fewer than 183 days in 2025 and do not qualify under the straddling or 3-year concessions
What will be taxed and what will be exempted?
- If you are in Singapore for less than 60 days in a year
Your employment income is exempted from tax. However, this does not apply to a director of a company; a public entertainer as well as professionals includes foreign experts, foreign speakers, consultants, trainers, coaches etc.
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- If you are in Singapore for 61-182 days in a year
- All income earned in Singapore are taxable. You may claim expenses and donations to save tax except personal reliefs.
- Employment income is taxed at 15% or the progressive resident rate, whichever gives rise to a higher tax amount.
- Director fees and remuneration, consultant fees and all other incomes are taxed at a range of 15% to 22%.
Step 1: Log in to myTax Portal
Visit mytax.iras.gov.sg and log in using your Singpass account or Singpass Foreign user Account (SFA) if you are a foreigner. Filing opens 1 March 2026.
Step 2: Check your pre-filled income
If your employer is on the Auto-Inclusion Scheme (AIS), your employment income is already pre-filled. Verify the figures match your payslips and Form IR8A.
Step 3: Declare additional income
Add any income not auto-included: rental income, freelance / trade income, overseas income that is taxable, director’s fees from non-AIS employers.
Step 4: Claim your personal reliefs
Review the pre-filled reliefs (CPF, NSman, etc.) and add any you are eligible for that are not pre-filled (parent relief, course fees, SRS, donations). The total relief cap is S$80,000 per YA.
Step 5: Review and submit
Review your total chargeable income, estimated tax, and rebate. Submit before 18 April 2026. You will receive your Notice of Assessment (NOA) from May to September 2026.
Step 6: Pay your tax
Tax is payable within one month of your NOA date. Set up GIRO for interest-free instalments (typically May–April the following year). You can also pay via PayNow QR, AXS, or internet banking.
Tax Treatment of Income Earned Overseas
In Singapore, overseas income received in the country on or after 1 Jan 2004 is not taxable. The rule applies to all overseas income paid into a Singapore bank account. As such, you do not need to file return as overseas income is not taxable. However, there are a few exemptions:
- The overseas income is taxable if:
- it is received through partnerships in Singapore.
- your overseas employment is part of your Singapore employment.
- you are employed overseas on behalf of the Government of Singapore.
- How to declare taxable overseas income:
For taxable overseas income, you have to declare the income under ’employment income’, ‘trade income’ or ‘other income’ (whichever is applicable)
Which tax form should I use?
| Form |
Who it’s for |
| Form B1 |
Tax resident employees (including Employment Pass holders) |
| Form B |
Tax residents with self-employment or business income |
| Form M |
Non-resident individuals |
| No-Filing Service (NFS) |
Qualifying residents with only auto-included income and no changes to declare |
Taxable Employer Benefits
All gains and profits from employment, whether paid in cash or kind, are generally taxable. Benefits provided by your employer are included in your assessable income.
Here are the examples of taxable benefits:
- Accommodation and housing allowance
- Car and car-related benefits (e.g.: car provided by employer)
- Fixed monthly allowance for transport (or if mileage on private cars are reimbursed)and meal
- Reimbursements of medical and dental treatments for yourself and dependents
- Overtime payments
- Per diem allowances (daily allowance on overseas business trips)
Capital Gains Tax, Inheritance Tax, Estate Duty
Capital gains mean the “investment income” that comes from real assets, for example, property, financial assets and so on. However, Singapore does not impose any capital gains tax.
In Singapore, inheritance tax is commonly referred to as Estate Duty, a tax that you have to pay when you die in relation to the financial estate that you leave behind. However, the Singapore’s Estate Duty has been abolished effective 2008.
Penalties for Late Filing and Non-payment
| Offence |
Penalty |
| Late filing of income tax return |
Composition amount up to S$1,000 |
| Failure to file (continued) |
Court summons; fine up to S$5,000 on conviction |
| Late payment of assessed tax |
5% late payment penalty; additional 1% per month after 60 days (up to 12%) |
| Objection to tax assessment |
Must be lodged within 30 days of NOA date via myTax Portal “Object to Assessment” service |
Related Links
Singapore’s personal income tax system is widely regarded as one of the most competitive and straightforward in the world. It operates on a territorial basis, individuals are taxed only on income accrued in or derived from Singapore. Most foreign-sourced income received in Singapore remains exempt, subject to specific conditions under the Income Tax Act 1947.