Find out if you need to file an Income Tax Return for Year of Assessment 2024:

Filing Checker

You may be selected for the Direct Notice of Assessment initiative if you are on No-Filing Service (NFS) and only had auto-included income in the previous year. You do not need to file an Income Tax Return. Your tax bill would be computed based on your income provided by your employer and previous year’s relief claims. A taxpayer selected to receive the Notice of Assessment without the need to file has a legal duty to inform IRAS of any inaccurate information on his income and/or relief claims in his tax bill. There are penalties for failing to do so.

Generally, you may claim tax deductions on expenses 'wholly and exclusively' incurred in earning your income. Find out more about deductions for the different types of expenses (e.g. employment expenses, business expenses).

To simplify the tax filing for rental expenses, you may opt to claim the rental expenses based on 15% of the gross rental income derived from the tenanted residential property, instead of the actual amount of deductible expenses incurred. In addition to the 15%, you may claim a deduction on interest paid on the loan taken to purchase the property. Please use the Rental Calculator (XLS, 356 KB) to decide if it is beneficial to claim 15% deemed rental expenses or to claim based on actual rental expenses incurred. Find out more about the Simplification of Claim of Rental Expenses for Individuals (PDF, 247 KB).

Once you are on GIRO payment scheme, your instalment payment for your taxes will continue in May each year to April of the following year, based on a Provisional Instalment Plan (PIP). 

Your PIP is computed based on your tax payable for the previous Year of Assessment (YA). The PIP allows you to enjoy the maximum 12 months instalment. 

The tax instalments will be revised subsequently when your current tax bill is finalised. The tax instalments that you have paid will be used to offset your tax assessed and the instalments for the remaining months will be adjusted accordingly.

Excess payment, if any, will be automatically refunded to you. There is no need for you to make a claim for refund.

If you wish to revise the PIP to an amount that is close to your actual tax payable, please email us.

Log in to myTax Portal with your Singpass to check if IRAS has sent you a filing notification. At the Menu, select Individuals > Filing Matters > View Filing Status. Alternatively, you may use the Filing Checker to check if you need to file a tax return. Please note that you may still be required to file a tax return even if your employer in the Auto-Inclusion Scheme has transmitted your 2023 employment income to us.

IRAS has introduced a Direct Notice of Assessment (D-NOA) initiative where taxpayers on the No-Filing Service scheme will get their tax bills directly. You may be selected for the D-NOA initiative if you only had auto-included income in the previous year. You do not need to file an Income Tax Return. Your tax bill will be computed based on your income provided by your employer and previous year’s relief claims.

For fields that do not accept decimals:

1. Round-down to the nearest dollar for income fields (e.g. Salary, Bonus, Director's Fees, etc.);
2. Round-up to the nearest dollar for deduction fields (e.g. Employees compulsory CPF contribution, Donations, etc.).

If you are a tax resident in the preceding year (i.e. physically present or exercised employment in Singapore for 183 days or more between 1 Jan 2023 and 31 Dec 2023), you may use the Tax Calculator (XLS, 112 KB) for Resident Individuals to calculate your tax payable.

You may also wish to find out more about related tax calculators (e.g. rental calculator, car benefit calculator).

Find out how to update your personal particulars (e.g. name, marital status, contact details, residential/mailing address).

You should receive your tax bill, also known as Notice of Assessment (NOA), from end Apr 2024 onwards. However, as tax returns are processed by us in batches, some taxpayers will receive their tax bills later than others.

If you have updated your Singapore mobile number or email address with IRAS, you will receive an SMS or email alert when your tax bill is finalised and ready for viewing online. To update your contact details, log in to myTax Portal using your Singpass, and click on 'Update Contact Details'.

You do not have to report employment income from the first employer if clearance has been sought on the said income. Refer to Re-employment in Singapore for more details.

To claim for reliefs, you need to file your 2024 tax return via myTax Portal from 1 Mar to 18 Apr. Visit Tips on e-Filing for more details on how to proceed.

Please check that you have met the qualifying conditions for the respective tax reliefs before changing the relief claim. Alternatively, you may use the Relief Checker.

Yes, income earned for the period you render your services is taxable in Singapore. Taxable income includes your salary, bonus, allowances and housing provided by the foreign employer and the local sponsor company.

You can claim personal reliefs and rebates if you are a Singapore tax resident and have met the qualifying conditions for the respective reliefs/rebates in the preceding year.

You may check your eligibility for the personal reliefs and Parenthood Tax Rebate using the 'Personal Reliefs Eligibility Tool' and ‘Parenthood Tax Rebate calculator for tax resident individuals’ available at our website to check your eligibility for Personal Reliefs and Parenthood Tax Rebate. From Year of Assessment 2018, the total amount of personal income tax reliefs is capped at $80,000.

You can view your pre-filled reliefs for Year of Assessment 2024 and make the necessary claims or withdrawals based on your eligibility when e-Filing your tax return.

If your employer is not participating in the AIS, your employer should have provided you with the Form IR8A by 1 Mar. Otherwise, you may approach your employer for a copy of your Form IR8A. You should enter the details during your tax filing as per the information in your Form IR8A.

You can e-File your Income Tax Return for the YA 2024 at myTax Portal between 1 Mar 2024 and 31 Oct 2024. This only applies to self-employed persons who did not receive any notification to file but require the tax bill.

If you encounter any issue when trying to e-File your Income Tax Return, please chat with us or call us from Monday to Friday, 8:00 am to 5:00 pm (except Public Holidays). Alternatively, you can email us via myTax Mail with your Singpass.

Although your employer has sent your employment income details to IRAS, you are still required to file your Income Tax Return unless you have received our notification letter or SMS that you are on the No-Filing Service (NFS).

If you received the NFS letter or SMS, you do not need to file an Income Tax Return.