Singapore personal income tax: the basics
Singapore operates a territorial and progressive personal income tax system administered by the Inland Revenue Authority of Singapore (IRAS). Tax residents are taxed on income derived from or accruing in Singapore; non-residents are taxed at different rates on Singapore-sourced employment income. IRAS sets rates and thresholds annually, and the official myTax Portal is the primary channel for filing and managing tax matters.
Who is a tax resident in Singapore?
Tax residency in Singapore is distinct from permanent residency or citizenship. For personal income tax purposes, an individual is generally treated as a tax resident if they are a Singapore Citizen, Permanent Resident, or a foreigner who has resided or worked in Singapore for at least 183 days in a calendar year.
Tax residents benefit from progressive rates on chargeable income. Non-residents are generally taxed at a flat rate on employment income, though certain reliefs may apply. IRAS publishes updated criteria and examples on its website for each year of assessment.
The myTax Portal
All personal income tax matters in Singapore are handled through IRAS's myTax Portal (myTax.iras.gov.sg). The portal supports:
- Filing income tax returns (Form B or Form B1 depending on income type)
- Reviewing and confirming auto-included income data
- Claiming reliefs and deductions
- Checking notices of assessment and outstanding balances
- Accessing a range of e-services for individuals and businesses
To log in, individuals use Singpass — Singapore's national digital identity system. Corporate and partnership tax matters are handled through a separate section of the same portal.
The filing window and general deadline
The Singapore personal income tax filing period generally runs from 1 March and closes in mid-April of each year. The precise deadline — typically 15 or 18 April for electronic filing via myTax Portal — is confirmed annually by IRAS.
Paper filing carries an earlier deadline and is discouraged for most taxpayers. IRAS strongly encourages e-filing because it is faster, reduces errors, and allows the system to pre-fill income data where available.
What is the Auto-Inclusion Scheme?
The Auto-Inclusion Scheme (AIS) allows participating employers, financial institutions, and other entities to submit employees' income and certain deduction data directly to IRAS. If all of a taxpayer's income is covered by AIS, they may not need to file a return at all — IRAS will issue a Notice of Assessment based on the submitted data, and the taxpayer simply needs to verify that it is correct.
Not all income is auto-included. Freelance income, rental income, overseas employment income, and income from non-AIS employers still require the taxpayer to file. It is important to check myTax Portal each year to confirm whether a return must be filed.
Key income categories for individuals
Singapore does not tax certain types of income that would be taxable in other jurisdictions:
- Capital gains are not taxed
- Dividends from Singapore companies are generally exempt in the hands of the recipient
- Overseas income remitted to Singapore is generally exempt for individuals
Chargeable income for a tax resident typically includes:
- Employment income (salary, bonuses, benefits-in-kind)
- Trade, business, or professional income
- Rental income from Singapore property
- Director's fees and consultancy income
IRAS publishes a comprehensive guide to taxable and non-taxable income on its website.
Reliefs and the chargeable income calculation
Singapore's personal income tax system provides a range of reliefs that reduce chargeable income. Common categories include:
- Earned income relief (age-dependent)
- CPF (Central Provident Fund) cash top-up relief
- Course fee relief
- NSman relief (National Service)
- Family-related reliefs (spouse, parent, child)
The total relief claimable in a single year is subject to an overall cap set by IRAS. Because relief types and caps are adjusted periodically through the annual Budget, always verify current limits with IRAS or a tax professional rather than relying on figures from a prior year.
Where to get help
Engaging a qualified tax professional — such as a CPA or tax agent registered with the relevant Singapore professional body — is recommended for complex income situations, non-resident queries, or when significant assets or business interests are involved.
Find recognised tax professionals in Singapore
Sources
Inland Revenue Authority of Singapore (IRAS) — iras.gov.sg