Personal Tax
Service
Singapore residents enjoy varying tax rates from 0% to 22% (24% in 2024) with personal reliefs and deductions, while non-residents face a flat tax rate of 22% (24% in 2024) without any additional benefits.
Non-residents may qualify for a concession on employment income, with a flat tax rate of 15% or progressive rates with reliefs, based on higher tax liability. This concession excludes non-resident directors. Find out more about personal income tax rates here.
Dates for filing of Personal Tax
Kindly take note of the following key dates related to the filing of personal tax.
- The deadline for filing Form B, B1 by the employee is 15 April. If you e-File, you have up to 18 April to do so.
- The deadline for filing Form P by a partnership is 15 April. If you e-File, you have up to 18 April to do so.
Preparations by Employer
As an employer, you must prepare Form IR8A and Appendix 8A, Appendix 8B, or Form IR8S (where applicable) by 1st March each year for all your employees who are employed in Singapore.
For more information, or learn how to complete necessary forms for your employees, please see the e-Submission of Employment Income.
Please refer to the Quickline for a downloadable copy of the forms (Microsoft Word format).
For enquiries on the AIS for Employment Income, please contact IRAS at 1800 356 8015 or email [email protected].
Form and Appendix
- Form IR8A To be used to declare remuneration of ALL Employees
- Appendix 8A To be completed if the employee is provided with benefits-in-kind
- Appendix 8B To be completed if employee have received gains or profits from share options or other forms of Share Ownership Plans due to their employment. It should be completed and submitted to the Income Tax authorities for Singaporean or Singapore Resident employees who have left their employment or been posted overseas.
- Form IR8S To be completed if excess CPF contributions are made by the employer
*From Year of Assessment (YA) 2016, employers who have 11 or more employees for the entire year or who received the “Notice to File Employment Income of Employees Electronically” must submit their employees’ income information to IRAS electronically.
Preparations by Employee
In most cases, you need to file your Income Tax Return if, in the previous calendar year:
- Your total income exceeds $22,000.
- Your self-employment income shows a net profit exceeding $6,000.
- You are a non-resident earning income in Singapore.
You have two options for filing your tax return:
e-Filling
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- You can e-File via myTax Portal with your SingPass/IRAS PIN. An instant acknowledgment will be sent to you after you have e-Filed successfully.
- Guides/ FAQ on e-Filing
- Please e-File by 18 April using your SingPass/IRAS PIN login.
- IRAS recommends that you obtain a SingPass. A SingPass is a common password for transacting with all Government e-services. You may apply for a SingPass online. You should receive your SingPass within five working days. To find out more about SingPass, please visit SingPass FAQ.
- If you are not eligible for a SingPass, you may apply for an IRAS PIN online. IRAS will send you the IRAS PIN mailer within five working days.
- You will require Form IR8A if your employer is not participating in the Auto-Inclusion Scheme for Employment Income. Employees may check whether your company is in the Auto-Inclusion Scheme and whether your employer has submitted the necessary information at e-Services – Participating Organizations.
Paper-based tax return
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- If you need to file a tax return, the IRAS will send you the appropriate paper-based tax return in February or March. If you are certain you have to file but do not receive a notification by 15 March, please contact IRAS for assistance.
- Please remember to sign on Page 1 of the paper tax return and send it to IRAS by 15 April.
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Types of paper-based tax returns:
- Tax resident individuals should receive Form B1
- Self-employed individuals (maybe a sole-proprietor or a partner in a partnership) shjould receive Form B.
- Non-resident individuals should receive Form M
*From Year of Assessment (YA) 2016, employers who have 11 or more employees for the entire year or who received the “Notice to File Employment Income of Employees Electronically” must submit their employees’ income information to IRAS electronically.
Process of Filing Tax as a Partner
The process of filling tax as a partner in a partnership involves several steps:
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Partnerships must file an annual income tax return (Form P) to report income and expenses.
*For a copy of Form P, please call the Individual Income Tax Helpline at 1800-356 8300.
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IRAS processes Form P and sends profit/loss allocation to the precedent partner who informs other partners about their share. |
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Partners can object to profit/loss allocation by informing the precedent partner within 30 days. The precedent partner will then submit a written objection to IRAS, stating the grounds for the objection. |
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To register a new partnership, complete the Registration Form for New Partnership or call the IRAS Business Income Tax Help-Line at 1800-356 8300 for assistance. |
If your partnership consists of non-resident partners, see details on how Section 45 about withholding tax applies to partnerships.
Process of Filing Tax as a Partner
The process of filling tax as a partner in a partnership involves several steps:
Partnerships must file an annual income tax return (Form P) to report income and expenses.
*For a copy of Form P, please call the Individual Income Tax Helpline at 1800-356 8300.
See the Explanatory Notes on Form P for more details
IRAS processes Form P and sends profit/loss allocation to the precedent partner who informs other partners about their share.
Partners can object to profit/loss allocation by informing the precedent partner within 30 days. The precedent partner will then submit a written objection to IRAS, stating the grounds for the objection.
To register a new partnership, complete the Registration Form for New Partnership or call the IRAS Business Income Tax Help-Line at 1800-356 8300 for assistance.
If your partnership consists of non-resident partners, see details on how Section 45 about withholding tax applies to partnerships.
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Our Range of Personal Tax Filing Service
Our services cover a comprehensive range of aspects related to personal tax filing, ensuring that you receive expert guidance and support throughout the process. We offer a range of services related to personal tax filing, which include:
Administrative
- Income tax return preparation and filing
- Identification of applicable deductions and reliefs
- Form IR8A/IR21 preparation for employees
Services
- Deadline extension assistance, if required
- Payment and refund process assistance
- Voluntary disclosure support for tax-related matters
- Guidance on Tax Reesidency and Personal Reliefs
- Guidance on taxation of equity gains
Advisory
- Tax planning and advisory services
- Insights into taxation of various types of businesses
- Explanation of YEar of Assessment and Basis Period
- Explanation of Double Taxation and Exemption
- Explanation of taxation of director's remuneration/fees
- Explanation of employer's and employee's obligations, including Forms IR8A, IR21, and B1
Others
- Employment income taxation
- Allowances and benefits-in-kind taxation
- NOR and Area Representative schemes
- Tax compliance and IRAS enforcement actions
- Penalties for negligence and evasion