IRAS Filing
Guide 2024

A technical breakdown of the Singapore individual income tax submission process. Understanding deadlines, digital portal navigation, and statutory compliance requirements for tax residents.

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The Statutory Submission Cycle

The Singapore tax year runs from 1 January to 31 December. For individual taxpayers, the filing window opens on 1 March and closes strictly on 15 April for paper submissions, or 18 April for e-filing. Failure to comply with these windows results in immediate late filing penalties and potential summons.

The Inland Revenue Authority of Singapore (IRAS) operates on a "Pre-filling" system for employees whose companies participate in the Auto-Inclusion Scheme (AIS). This means your employment income is automatically uploaded to the portal. However, taxpayers remain legally responsible for verifying the accuracy of these figures and declaring additional income such as rental yields or trade profits.

Understanding the distinction between tax residency and physical presence is critical. You are generally considered a tax resident if you stayed or worked in Singapore for 183 days or more in the previous calendar year. Residents benefit from progressive tax rates and can claim various IRAS personal tax reliefs to lower their chargeable income.

1. Singpass Access

Authentication is strictly handled via Singpass. Ensure your 2FA is active before attempting to log into the myTax Portal. This is the only secure gateway for individual tax matters.

Portal Access

2. Income Verification

Navigate to 'Income, Deductions and Reliefs'. Review the pre-filled employment data. If you are a freelancer, you must manually input figures under the Self-Employed section.

Deduction Guide

3. Final Submission

The process is only complete once you reach the 'Acknowledgement' page. Retain the PDF copy of your consolidated statement. IRAS will issue the Notice of Assessment (NOA) within 4-8 weeks.

Submission Steps

"The Notice of Assessment (NOA) is your official tax bill. Even if the calculation is zero, the document serves as critical proof of income for mortgage applications and permanent residency renewals."

— Technical Advisory Note

No-Filing Service (NFS) Criteria

Many taxpayers receive an SMS or letter informing them they have been selected for the No-Filing Service. This means your tax return is filed automatically based on AIS data and previous relief claims.

Total income below $22,000 annually.
Employment income only from AIS-participating employers.
No changes to personal relief eligibility from the prior year.

Mandatory Action

Even if you are under NFS, you must log in to myTax Portal if you have additional income to declare (e.g., rental or part-time trade) or if your relief eligibility has changed (e.g., new child or parent maintenance). For charitable contributions, ensure they are made to IPCs to be automatically deducted.

Objection and Amendment Procedure

Filing an Objection

If you disagree with your Notice of Assessment (NOA), you must lodge an objection within 30 days from the date of the NOA. This is done via the 'Object to Assessment' digital service in the portal. You must provide specific grounds for the objection, such as omitted expenses or incorrect income figures.

Payment During Dispute

Note that lodging an objection does not excuse you from paying the tax amount stated in the NOA. You must settle the full amount within one month of the NOA date. If your objection is successful, IRAS will issue a revised assessment and refund the excess payment via GIRO or PayNow.

Ready to file?

Ensure all documentation for expenses and reliefs is organized before entering the myTax Portal.

View Reliefs Business Deductions