Quick answer
In Singapore, individual income tax is generally filed with IRAS after the end of each calendar year. Some employees may not need to submit a tax return if they are selected for No-Filing Service, especially when their employment income has already been reported by their employer under the Auto-Inclusion Scheme. Even so, you should still check your income, reliefs and deductions carefully before the filing deadline.
What is tax filing in Singapore?
Tax filing is the process of declaring your income, deductions, reliefs and other tax information to the Inland Revenue Authority of Singapore. For employees, the main items usually include employment income, bonuses, benefits, tax reliefs, donations and other taxable income received during the year.
Declare income
This may include salary, bonus, allowances, director fees, trade income, rental income or other taxable income.
Claim reliefs
Reliefs and deductions can reduce chargeable income if you are eligible and the claim is supported by proper records.
Receive tax bill
After assessment, IRAS issues a Notice of Assessment showing the tax payable or any adjustment required.
Who needs to file income tax?
Whether you need to file depends on your tax residency, income, IRAS notification and whether your information has already been pre-filled. If IRAS sends you a filing notification, you should follow the instructions even if your employer has submitted your employment income under AIS.
| Situation | What it usually means | What to check |
|---|---|---|
| You receive a filing notification | You may need to file a tax return by the stated deadline. | Check pre-filled income, reliefs, donations and other income before submitting. |
| You are under No-Filing Service | You may not need to submit a return if your details are complete and correct. | Still review your tax bill and object within the allowed period if something is wrong. |
| You have non-employment income | You may need to report trade, rental, director fees or other taxable income. | Keep supporting documents and include income not already shown in the system. |
| You changed job or had multiple employers | Your income may be reported by more than one employer or partially pre-filled. | Compare the pre-filled figures against your payslips, IR8A or year-end records. |
How Singapore tax filing works
A simple way to understand tax filing is to separate the process into income reporting, relief checking, assessment and payment. Most employees do not manually calculate every line from scratch, but they should understand what the figures mean.
1. Income is reported
Employment income may be submitted by your employer under AIS, or you may need to enter figures manually if they are not pre-filled.
2. Reliefs are applied
Eligible personal reliefs, CPF reliefs, spouse relief, parent relief, course fee relief or other claims may reduce taxable income.
3. Tax is assessed
IRAS assesses your chargeable income and issues a Notice of Assessment. Payment can usually be made by GIRO or other methods.
AIS and pre-filled employment income
Under the Auto-Inclusion Scheme, participating employers submit employees’ income information to IRAS directly. This can make tax filing easier because employment income may appear automatically in your tax return or assessment.
Salary and bonus
Your basic salary, bonus, AWS, commission and allowances may be reported by your employer, depending on your employment arrangement.
Benefits-in-kind
Some taxable benefits may be included in the employer’s submission. Always check if benefits are treated correctly.
Not everything is automatic
Non-employment income, wrong personal relief claims or missing deductions may still require your attention.
No-Filing Service explained
No-Filing Service means IRAS may assess your tax based on information already received, so you do not need to submit a tax return if the details are complete and correct. However, you are still responsible for checking that your assessment is accurate.
| Question | Simple explanation |
|---|---|
| Do I still need to log in? | It is still useful to log in and review your pre-filled income, reliefs and tax bill. |
| What if my income is wrong? | You should correct or object within the relevant timeline instead of assuming IRAS already knows everything. |
| What if I have extra income? | You may need to report additional taxable income that is not already included in your assessment. |
| What if I missed a relief? | You may need to amend or object if you are eligible for a relief but it was not included. |
Documents to prepare before filing
Preparing your documents early helps you avoid wrong figures and missing claims. Employees usually need fewer documents than business owners, but it is still important to keep records for salary, reliefs and deductions.
Income records
Payslips, bonus letters, IR8A, commission statements, director fee records and other income documents.
Relief records
CPF records, course fee receipts, dependant details, parent relief support and other documents for claims.
Other income
Rental statements, trade income records, side income, overseas income details and other taxable items if applicable.
Tax filing example
This example shows how employment income may flow into chargeable income. It is simplified for learning and does not include every possible Singapore tax rule, rebate, cap or relief condition.
| Item | Example amount | Explanation |
|---|---|---|
| Annual employment income | S$72,000 | Salary, bonus and taxable allowances for the year. |
| Less: eligible reliefs | S$20,000 | For example earned income relief, CPF relief and other eligible claims. |
| Chargeable income | S$52,000 | The amount used to calculate tax after allowable reliefs and deductions. |
| Tax payable | Depends on tax rates | Singapore resident tax is progressive, so higher income bands are taxed at higher rates. |
Want to estimate your tax quickly?
Use our Singapore income tax calculator to estimate chargeable income and annual income tax based on income and reliefs.
Resident vs non-resident filing
Tax residency affects how your Singapore income is taxed. A tax resident may be able to claim personal reliefs and use resident tax rates, while a non-resident may be taxed differently and may not enjoy the same relief treatment.
| Tax status | Common treatment | Planning point |
|---|---|---|
| Tax resident | Usually taxed using resident individual income tax rates and may claim eligible personal reliefs. | Check relief eligibility carefully before claiming. |
| Non-resident employee | May be taxed at non-resident rates or specific rules depending on income type and working period. | Check IRAS rules if you worked in Singapore for only part of the year. |
| Foreigner leaving Singapore | Tax clearance may be required in some employment situations before departure. | Employer and employee should handle tax clearance early if applicable. |
Common tax filing mistakes
Many filing issues are not caused by complicated tax law, but by not checking pre-filled information, claiming reliefs without eligibility or forgetting income that was not automatically reported.
Assuming AIS is always complete
AIS helps with employment income, but you should still check bonus, allowances, benefits and any income not submitted by your employer.
Claiming wrong reliefs
Do not claim spouse, parent, child, course fee or other reliefs unless you meet the conditions and can support the claim.
Ignoring Notice of Assessment
After assessment, check whether the income, reliefs and tax payable are correct. Object within the timeline if needed.
Tax filing checklist
Before submitting or accepting your assessment, use this checklist to reduce simple mistakes.
| Check | Why it matters |
|---|---|
| Employment income | Compare salary, bonus and allowances against payslips, IR8A or employer records. |
| Other taxable income | Include rental, trade, director fees or other income if applicable. |
| Reliefs and deductions | Check eligibility and avoid claiming reliefs you are not entitled to. |
| Tax residency | Resident and non-resident treatment can affect rates and reliefs. |
| Payment arrangement | Set up GIRO or make payment on time to avoid penalties. |
Why trust this tax filing guide?
SG Salary Tools is designed to explain Singapore salary, CPF and tax topics in a simple way for employees, job seekers and small business owners. This guide is not official IRAS advice, but it helps you understand the process before checking official sources.
Simple filing flow
The guide explains tax filing in stages: income, reliefs, assessment and payment.
Built for employees
It focuses on common employee situations such as AIS, No-Filing Service, bonus and tax reliefs.
Linked to calculators
You can move from guide to calculator when you want to estimate tax based on your own numbers.
Related Singapore calculators
Use these calculators to estimate tax, CPF and salary after deductions.
Related Singapore salary guides
Learn more about Singapore salary, tax and employment planning.
Frequently Asked Questions
When do I need to file income tax in Singapore?
Singapore individual income tax is generally filed after the end of the calendar year when IRAS opens tax filing for the relevant Year of Assessment. Check your IRAS notification for the exact deadline and filing requirement.
Do I need to file if my employer submitted my income under AIS?
Not always. AIS means your employer submits employment income information to IRAS, but you may still need to review or file if IRAS requires it, if you have other income, or if the pre-filled details are incomplete.
What is No-Filing Service?
No-Filing Service means IRAS may assess your tax based on information already received, so you may not need to submit a return if the information is complete and correct. You should still check your assessment.
What should I check before submitting my tax return?
Check your employment income, bonuses, other taxable income, personal reliefs, donations, deductions, tax residency status and payment details before submitting.
What happens after I file my tax return?
IRAS will process the information and issue a Notice of Assessment. The notice shows your assessed income, reliefs, tax payable and payment due date or payment arrangement.
Can I amend my tax return after filing?
If you discover an error after filing, check IRAS procedures for amendment or objection. You should correct mistakes as soon as possible and keep supporting documents.
Do tax reliefs reduce tax payable directly?
Tax reliefs usually reduce chargeable income, not the final tax dollar-for-dollar. The actual tax saving depends on your tax bracket and eligibility for each relief.
Do I need to report bonus and AWS?
Bonus and Annual Wage Supplement are generally part of employment income. They may be submitted by your employer under AIS, but you should check that the amounts are correctly reflected.
Do foreigners need to file Singapore income tax?
Foreign employees may need to file depending on their Singapore income, tax residency and IRAS notification. Non-resident tax treatment can differ from resident treatment.
What if I have side income or rental income?
Side income, trade income, rental income or director fees may need to be reported if they are taxable and not already included in your assessment.
Is CPF relief automatically included?
Some CPF-related information may be pre-filled, but you should still review your reliefs and ensure the final tax return or assessment is correct.
Is this tax filing guide official?
No. SG Salary Tools provides general information only. For official tax filing rules, deadlines, AIS, No-Filing Service, reliefs and special cases, always check IRAS directly.