Basic Guide For New Individual Taxpayers - IRAS

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• Basic guide for new individual taxpayers
• Understanding my Income Tax filing
• Tax residency and tax rates
• What is taxable, what is not
• Tax reliefs, rebates & deductions 
• Receive tax bill, pay tax, check refunds
• Scenario-based FAQs for working in Singapore and abroad
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  • Tax clearance for non-Singapore citizen employees
  • I have been retrenched
  • I have retired
  • I am going overseas to work
  • I want to know the tax treatment on working in Singapore
  • I want to know the tax treatment on working outside Singapore
  • I am working for a foreign employer
  • I am relocating to Singapore
  • I am re-employed in Singapore
  • Claiming exemptions under Avoidance of Double Taxation Agreements (DTAs)
• Consequences of non-compliance
• Voluntary disclosure of errors for reduced penalties  

Follow this step-by-step guide to help you navigate your tax matters as a new taxpayer. On this page:

• Step 1: Update Your Contact Details at myTax Portal to receive timely notifications
• Step 2: Understand the Tax Season
• Step 3: Determine Your Tax Filing Requirements
• Step 4: Review Your Tax Bill
• Step 5: Tax Clearance for Non-Singapore Citizen Employees
• Related Content

Step 1: Update Your Contact Details at myTax Portal to receive timely notifications

To ensure that you receive tax notices/ letters and notifications on time, you should update your contact details and notice preferences using the 'Update Contact & Notification Preferences' digital service at myTax Portal.

Please refer to update particulars for detailed instructions on how to update your personal details, including your residential and mailing addresses.

Step 2: Understand the Tax Season

Individuals are taxed based on the income earned in the previous calendar year. For example, income taxed in Year of Assessment 2026 refers to income earned from 1 Jan 2025 to 31 Dec 2025.

When to File for Tax Season 2026

Filing notifications (SMS/Email/Letter) are sent between Feb to Mar.	If you received a notification to file, you may file from 1 Mar to 18 Apr.	Generally, most taxpayers will be receiving their tax bills from mid Mar onwards.

Filing for the Year of Assessment 2026 begins on 1 Mar 2026 and you must e-File your Income tax Return on myTax Portal by 18 Apr 2026.

Learn more about the important dates and the filing process for Tax Season 2026.

Step 3: Determine Your Tax Filing Requirements

Log in to myTax Portal with your Singpass or Singpass Foreign user Account (SFA) to check if you are required to file.

No.	Taxpayer Group	Type of message displayed at myTax Portal	Action required
1	Required to file an Income Tax Return	You are required to file your tax return.	You must file between 1 Mar and 18 Apr regardless of: the amount of your annual income in the previous year; or whether your employer is participating in the Auto-Inclusion Scheme for Employment Income
2	No-Filing Service (NFS)	You are not required to file your tax return. You are under the No-Filing Service. View your tax return and check that the pre-filled income and relief information are correct by 18 Apr 2026.	You are not required to file an Income Tax Return. We have pre-filled your return based on your income information provided by your employer and your previous year’s relief claims. Please verify at myTax Portalthat the pre-filled information is correct by 18 Apr. If you wish to make any adjustments to your income details or relief claims, you can select "Individuals" > "File Income Tax Return" to file your return at myTax Portal. Find out more on e-Filing your Income Tax Return. You will receive your Notice of Assessment or tax bill from end Apr to Sep 2026.
3	Direct Notice of Assessment (D-NOA)	We will notify you once your tax bill is ready or if any action is required from you.	No action is required from you at the moment. IRAS will inform you if any action is required from you. Otherwise, your Notice of Assessment (i.e., tax bill) will be finalised based on your income information submitted by your employer, eligible tax reliefs based on your previous assessment year's approved claims, and other relevant information available in our records. You will receive your Notice of Assessment from mid Mar. If there is any inaccurate information (i.e. income and/or relief claims) in your Notice of Assessment (NOA), please use the 'Amend Tax Bill' digital service to make the necessary adjustments within 30 days from the date of your tax bill. You have a legal duty to inform IRAS of any inaccurate information on your income and/or relief claims in your tax bill. There are penalties for failing to do so.
4	No notification or message displayed at myTax Portal	-	You are required to file your Income Tax Return if in the preceding calendar year: Your total income is more than $22,000; or You have self-employment income with a net profit more than $6,000; or You are a non-resident who derived income from Singapore Otherwise, no further action is required from you.

Important filing pointers:

1. Keeping proper records

   It is important to keep proper records related to your income and expenses claims for a period of 5 years. These records include Forms IR8A, payslips, CPF statements, receipts, invoices and vouchers.

   For example, Year of Assessment 2026, you should keep records for the period ‘1 January 2025 to 31 December 2025’, until 31 December 2030.

   You do not need to submit documents to IRAS unless requested.

2. Use calculators and checkers to check your eligibility for tax reliefs, rebate and estimate your tax liability

   You may use our calculators and checkers to check your eligibility for Tax Reliefs, Parenthood Tax Rebate and estimate your tax liability.

Step 4: Review Your Tax Bill

Once your tax return is processed, you will receive your Tax Bill (also known as Notice of Assessment). Here is what you need to do:

1. Review Your Tax Bill: Your tax bill will show your income, allowable deductions, and the final tax payable. You need to check and ensure that your income details and relief claims are accurate in your tax bill. Find out how to read your tax bill.
2. Make Your Tax Payment: Income tax is payable within 1 month from the date of your tax bill. You may pay your tax via GIRO, AXS station or Internet Banking. Find out more about the different payment modes.
You must pay the tax by the due date even if you disagree with your tax assessment. If there is any credit balance, IRAS will automatically refund it within 30 days from the date of your new tax bill.
3. Submit an Amendment to Your Tax Bill: If you have any other income that is not shown in your tax bill or if your relief claims (including those that are prefilled) are incorrect, you may file an amendment via 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your tax bill. Find out how to make changes after filing/receiving tax bill.

Step 5: Tax Clearance for Non-Singapore Citizen Employees

If you are a non-Singapore Citizen employee, you must settle all your taxes if you are about to leave Singapore or change to another job within Singapore.

Your employer must notify IRAS at least one month in advance by filing the Form IR21 and withhold all monies due to you from the date they are aware of your impending cessation of employment or departure from Singapore. This process is known as tax clearance.

If you still hold any existing stock options or awards on hand which have yet to be exercised or vested, you will be considered to have derived gains from the stock or awards at the point of tax clearance.

If you anticipate a refund, please register for PayNow FIN for faster processing.

Related Content

Documents YA 2026 Income Tax Calculator for Tax Resident Individuals (XLSM, 69KB)