Quick answer
A Notice of Assessment, often called an NOA, is the tax bill issued after IRAS processes your income tax filing. It shows key information such as your assessed income, tax reliefs, chargeable income, tax payable and payment details. Always check your NOA carefully because it is the amount IRAS expects you to pay.
What is a Notice of Assessment?
A Notice of Assessment is a formal tax assessment for an individual taxpayer. After your Singapore income tax return is filed or processed, IRAS issues an NOA to show how your final tax has been assessed. For employees, the NOA is usually checked after annual tax filing, Auto-Inclusion Scheme reporting or No-Filing Service processing.
It is your tax bill
The NOA tells you whether you have tax payable for the year of assessment and how much is due.
It summarises your assessment
It may include employment income, other income, deductions, reliefs, rebates and chargeable income.
It should be checked
If the assessment is wrong, you should review the details and take action through the proper IRAS channel.
What information appears in an NOA?
The exact layout may vary, but a Singapore individual income tax NOA normally helps you understand how your tax payable was arrived at. The important point is not only the final tax number, but also whether the income, reliefs and deductions used in the assessment look correct.
| Item | What it means | What to check |
|---|---|---|
| Year of Assessment | The tax year shown on the assessment. | Make sure you are looking at the correct year before comparing figures. |
| Assessable income | Income considered for tax assessment before certain deductions and reliefs. | Check employment income, bonus, director fee, rental income or other taxable income. |
| Reliefs and deductions | Approved deductions, personal reliefs and other claimable amounts. | Check whether your eligible reliefs were included correctly. |
| Chargeable income | The income amount used to calculate Singapore income tax after deductions and reliefs. | Compare with your own estimate using taxable income less eligible reliefs. |
| Tax payable | The final amount of income tax payable after the assessment. | This is the key amount to pay unless you are on GIRO or the amount is adjusted later. |
How to read your Notice of Assessment
Many employees only look at the final tax payable. That is useful, but it is not enough. You should also check whether the assessment is based on the correct income and whether your reliefs, rebates and other tax items were captured properly.
Start with income
Compare the income in your NOA with your payslips, IR8A, bonuses and any other income you declared.
Check reliefs
Review personal reliefs, CPF-related reliefs and other claims. Missing or incorrect reliefs can change your tax.
Confirm tax payable
After checking the underlying figures, confirm the final tax payable and whether it will be paid by GIRO or another method.
NOA vs tax filing
Tax filing and Notice of Assessment are connected, but they are not the same thing. Filing is the submission or confirmation of your income tax details. The NOA is the assessment issued after those details are processed.
| Stage | What happens | Employee action |
|---|---|---|
| Before filing | Collect salary, IR8A, relief and deduction information. | Check whether your employment income and relief information is complete. |
| Tax filing | You submit or verify your income tax return, unless you are covered by No-Filing Service. | File accurately and keep supporting documents where relevant. |
| Assessment | IRAS processes the information and issues a Notice of Assessment. | Read the NOA and check the final tax payable. |
| Payment | Tax is paid by the due date or through approved instalment arrangements such as GIRO. | Pay on time and keep track of any GIRO deductions. |
Example: how NOA tax payable is estimated
The simplified example below is for understanding only. Actual tax depends on your tax residency, taxable income, relief eligibility, rebates and the official IRAS assessment.
| Step | Example amount | Explanation |
|---|---|---|
| Employment income | S$60,000 | Annual income from salary and bonus before deducting tax reliefs. |
| Less: eligible reliefs | S$20,000 | Personal reliefs or deductions accepted for tax assessment. |
| Chargeable income | S$40,000 | The income amount used to calculate tax under Singapore resident tax rates. |
| Tax payable | Depends on tax rates | The NOA shows the final assessed tax after applying the correct rates and rules. |
Payment after receiving your NOA
Once your Notice of Assessment is issued, the tax payable must be settled according to the payment instructions. Many taxpayers pay through GIRO instalments, while others pay through available electronic payment methods.
GIRO payment
If you have an approved GIRO arrangement, tax may be deducted by instalments according to IRAS payment arrangements.
One-time payment
If you are not using GIRO, check the due date and payment method shown by IRAS and pay before the deadline.
Late payment risk
Do not ignore your NOA. Late payment can lead to penalties or follow-up action depending on the situation.
Want to estimate your tax before the NOA arrives?
Use our Singapore income tax calculator to estimate chargeable income and possible tax payable before checking your IRAS assessment.
What if your NOA looks wrong?
If the income, reliefs or deductions in your assessment look incorrect, you should first review your filing records, IR8A information, employer-submitted details and supporting documents. If there is still an issue, follow the proper IRAS process to amend or object to the assessment.
Missing income
If income was omitted from your filing or assessment, you may need to amend your tax details.
Wrong relief amount
If a relief is missing or overstated, review eligibility and supporting documents before submitting changes.
Wrong tax residency
Resident and non-resident tax treatment can produce different tax outcomes, so check the basis carefully.
Common reasons your NOA differs from your estimate
It is common for a personal tax estimate to differ from the official NOA. The difference is often caused by using incomplete income figures, missing tax reliefs or applying the wrong tax treatment.
| Reason | Why it matters | What to check |
|---|---|---|
| Bonus not included | Bonus and other employment benefits can increase taxable income. | Compare your NOA against payslips and IR8A amounts. |
| Relief estimate is wrong | Overestimating reliefs can make your own tax estimate too low. | Check whether each relief is allowed and whether the amount is capped. |
| Different tax residency | Non-resident tax treatment can differ from resident progressive rates. | Confirm the residency basis used for the Year of Assessment. |
| Other income included | Rental income, director fees or other taxable income can change your assessment. | Review all income sources reported or assessed. |
| Relief or rebate adjustment | IRAS may adjust claims based on eligibility or information available. | Keep records and review whether your claim was accepted fully or partly. |
Notice of Assessment for employees
For employees in Singapore, the NOA is often based heavily on salary information reported through IR8A or the Auto-Inclusion Scheme. However, employees may still need to review personal reliefs, other income and any information that is not automatically pre-filled.
Employment income
Check salary, bonus, benefits-in-kind and other employment income included in the assessment.
Personal reliefs
Make sure reliefs you are eligible for are included and that you did not claim reliefs you are not entitled to.
Payment planning
Use the NOA to plan GIRO deductions, one-time payment or cash flow for tax payable.
Why trust this NOA guide?
SG Salary Tools is designed to explain Singapore salary, CPF and tax topics in simple language for employees, job seekers and individual taxpayers. This guide is not official tax advice, but it helps you understand what to check before relying on your final tax assessment.
Practical tax focus
The guide explains the NOA from an employee and taxpayer point of view, not only from a technical tax angle.
Simple examples
It uses simple examples to show how income, reliefs, chargeable income and tax payable connect.
Linked to calculators
You can move from this guide to the income tax calculator when you want to estimate your own tax.
Related Singapore calculators
Use these calculators to estimate salary, CPF and income tax before or after receiving your NOA.
Related Singapore tax guides
Learn more about Singapore tax filing, chargeable income, tax reliefs and employment income.
Frequently Asked Questions
What is a Notice of Assessment in Singapore?
A Notice of Assessment is the tax assessment issued after IRAS processes your individual income tax details. It shows the final assessed tax payable and the key figures used in the assessment.
Is a Notice of Assessment the same as tax filing?
No. Tax filing is the process of submitting or confirming income tax information. The Notice of Assessment is issued after the information has been assessed and shows the tax payable.
What should I check on my NOA?
Check the Year of Assessment, income, reliefs, rebates, chargeable income, tax payable, payment instructions and whether the assessment agrees with your own records.
Why is my tax payable higher than expected?
Common reasons include missing reliefs, higher bonus or employment income, other taxable income, wrong assumptions about tax residency or using an incorrect chargeable income estimate.
Do I still need to pay tax if I disagree with my NOA?
You should follow IRAS instructions on payment and objection procedures. Do not ignore the payment deadline simply because you believe the assessment is wrong.
Can I object to a Notice of Assessment?
If you believe the assessment is incorrect, you may need to submit an amendment or objection through the proper IRAS process, depending on the issue and timing.
Where can I view my Notice of Assessment?
Individual taxpayers usually view tax notices through IRAS digital services such as myTax Portal. Always use official IRAS channels when checking tax assessments or payment details.
Does my NOA show chargeable income?
Your NOA normally helps you see the income tax assessment, including the income and tax figures used to arrive at tax payable. The exact presentation may vary depending on the assessment.
What happens if I pay my tax late?
Late payment can lead to penalties or collection action. If you cannot pay on time, check IRAS payment guidance and available arrangements as early as possible.
Is NOA needed for loan or visa applications?
Some banks, landlords or institutions may request a Notice of Assessment as income evidence. The requirement depends on the institution and purpose.
Is this Notice of Assessment guide official?
No. SG Salary Tools provides general tax and salary planning information only. For official tax assessment, payment and objection guidance, always check IRAS directly.