Year of Assessment and deadlines
| Deadline | What is due | Who it affects |
|---|---|---|
| 1 March | Filing opens for the Year of Assessment | Individuals asked to file |
| 15 April | Paper return | Individuals filing on paper |
| 18 April | Online return through myTax Portal | Individuals e-filing, including the self-employed |
| One month after the end of the accounting period (usually) | GST return | GST-registered businesses |
How income tax works for residents
Tax residents pay tax at progressive rates on chargeable income after reliefs, with a top rate of 24%. Non-residents are generally taxed on employment income at a flat 15% or the resident rates, whichever gives more tax. You are usually a tax resident if you stay or work in Singapore for 183 days or more in the calendar year.
Reliefs to check
- Earned income relief, given automatically.
- CPF relief for compulsory contributions and top-ups under the CPF cash top-up scheme.
- Supplementary Retirement Scheme (SRS) contributions.
- Parent, spouse, child and working mother's child relief where you qualify.
- Course fees relief for qualifying courses.
Total personal reliefs are capped at $80,000 per Year of Assessment. TaxOrch takes each relief's amount from IRAS for the YA you ask about. Try the deduction finder.
Filing as a self-employed person
Sole proprietors, partners and freelancers file Form B and report revenue, expenses and net trade income. Self-employed people with net trade income above $6,000 also contribute to MediSave. If your revenue is $200,000 or less, you can report a simple four-line statement instead of full accounts.
- Keep records of income and business expenses for five years.
- Report income from platforms such as ride-hailing and delivery apps.
- Consider the fixed expense deduction if you qualify.
More in tax help for freelancers.
When do I need to register for GST?
Singapore GST is 9% since 1 January 2024. You must register if your taxable turnover was more than $1 million in the calendar year, or you expect it to be more than $1 million in the next 12 months. Voluntary registration is possible below that. TaxOrch tracks your turnover against the threshold on both tests.
How TaxOrch helps with Singapore taxes
- 1Upload your recordsIR8A figures, invoices and receipts are read and checked for gaps.
- 2Get an estimateSee your tax after reliefs, with the working shown.
- 3Stay on scheduleThe dates for 18 April and each GST return, each with its official source.
TaxOrch does not file your return: you file on myTax Portal or through a tax agent. Firms can book a demo, request a demo account or offer TaxOrch under their own brand with a White-label licence.
When to talk to a tax professional
- IRAS has asked you for information or reviewed your return.
- Your residency status is unclear because you moved during the year.
- You have foreign income or share-based remuneration.
- You are incorporating a company.
Frequently asked questions
When is the Singapore income tax deadline?
- Usually 18 April for e-filing and 15 April for paper returns, for income earned in the previous calendar year.
What is the Year of Assessment?
- The year in which income is assessed. Income earned in a calendar year is assessed in the following Year of Assessment, so 2025 income falls in YA 2026.
Can TaxOrch file my return with IRAS?
- No. TaxOrch does not file returns. It reads your records, estimates your tax and prepares a draft marked as not filed. You file on myTax Portal or through a tax agent.
What is the GST rate in Singapore?
- 9% since 1 January 2024. Businesses must register once taxable turnover exceeds $1 million.
Sources
Related on TaxOrch
- Tax help for freelancersForm B, MediSave and expenses.
- Deduction finderReliefs matched to the IRAS rule.
- Tax deadlinesEvery IRAS due date, with its source.
- All countriesCountry guides and coverage levels.