---
title: Filing Individual Income Tax in Singapore (Foreigners)
country: singapore
service: "iras-individual-tax-filing"
category: finance
difficulty: moderate
estimated_time: "30-90 minutes online once supporting figures are in hand"
cost_range: SGD 0 (filing is free; assessed tax payable separately)
last_verified: 2026-05-24
canonical: https://publicservices.guide/singapore/iras-individual-tax-filing/
status: current
confidence: low
tags:
  - tax
  - iras
  - "mytax-portal"
  - giro
  - singpass
  - foreigner
sources:
  - https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency
  - https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates
  - https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/understanding-my-income-tax-filing/tax-season-2026---all-you-need-to-know
  - https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/understanding-my-income-tax-filing/late-filing-or-non-filing-of-individual-income-tax-returns-form-b1-b-p-m
  - https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/receive-tax-bill-pay-tax-check-refunds/late-payment-or-non-payment-of-individual-income-tax
  - https://www.iras.gov.sg/quick-links/payments/giro-individual-income-tax
  - https://www.iras.gov.sg/taxes/individual-income-tax/employers/tax-clearance-for-foreign-spr-employees-(ir21)
  - https://sso.agc.gov.sg/Act/ITA1947
---

# Filing Individual Income Tax in Singapore (Foreigners)

**Country:** 🇸🇬 Singapore  
**Last verified:** 2026-05-24  
**Estimated time:** 30-90 minutes online once supporting figures are in hand  
**Cost:** SGD 0 (filing is free; assessed tax payable separately)

## Required documents

- **Singpass or Singpass Foreign user Account (SFA)** *(Singpass / SFA)*
  - Where to get: Register at singpass.gov.sg. Foreigners without a Singpass use SFA, the channel formerly known as the IRAS Unique Account (IUA).
  - Required: Active login before opening myTax Portal at mytax.iras.gov.sg
  - _Note:_ SFA registration typically requires your FIN (Foreign Identification Number) and a one-time-passcode delivery channel. Set this up well before the filing window opens on 1 March; help-desk response times lengthen during 2-13 March and 1-17 April each Year of Assessment.
- **Foreign Identification Number (FIN)** *(FIN)*
  - Where to get: Printed on your Employment Pass, S Pass, Dependant's Pass, or other long-duration pass card issued by the Ministry of Manpower or the Immigration and Checkpoints Authority
  - Required: Used by IRAS as your tax reference in place of an NRIC, including in AIS submissions from your employer
  - _Note:_ IRAS pre-fills your personal particulars from MOM records once the FIN is on file. The same FIN is referenced in any GIRO instruction you set up for tax payment.
- **Employment income data (where employer is on AIS)**
  - Where to get: Submitted directly by participating employers to IRAS by 1 March each year
  - Required: Verify the pre-filled employment income on myTax Portal matches your IR8A; correct via HR if it does not
  - _Note:_ Under the Auto-Inclusion Scheme (AIS) approximately 123,000 employers submit employment income for Year of Assessment 2026, pre-filling over 2 million returns. If your employer is not on AIS, enter employment income manually from your IR8A.
- **Supporting documents for additional income and reliefs**
  - Where to get: Rental income statements, freelance/consultancy invoices, donation receipts to approved Institutions of a Public Character, course-fee receipts, CPF Cash Top-Up or SRS contribution statements
  - Required: Retain for five years; IRAS may request during review
  - _Note:_ Approved IPC donations attract a 2.5x deduction. Reliefs available to residents include Earned Income Relief, Spouse Relief, Qualifying Child Relief, Parent Relief, and Course Fees Relief.
- **Singapore bank account (for GIRO)**
  - Where to get: An account at a participating eGIRO bank: DBS/POSB, OCBC, UOB, Bank of China, Citibank, HSBC, Standard Chartered, Maybank, or MariBank
  - Required: Only if you want to pay assessed tax in interest-free monthly installments instead of a single payment
  - _Note:_ Account holder name must match your IRAS taxpayer record exactly. Joint accounts work as long as one holder is the taxpayer. Banks outside the eGIRO list can still be used via the paper GIRO Application Form for Individual Income Tax.

## Costs

- **e-Filing via myTax Portal:** 0 SGD — No filing fee. The IRAS Costs schedule lists e-Filing as free.
- **Paper-form filing (Form B1, B, M, or P):** 0 SGD — No filing fee; postage cost only. Mail to IRAS, 55 Newton Road, Revenue House, Singapore 307987.
- **Singpass or SFA registration:** 0 SGD — No registration fee for either Singpass (residents and foreigners with Singpass eligibility) or the Singpass Foreign user Account.
- **GIRO application (eGIRO or paper):** 0 SGD — No setup fee. Monthly installments are interest-free for up to twelve months. eGIRO confirmation typically arrives within minutes; the paper GIRO Application Form takes up to 21 working days.
- **Late-filing composition amount:** 5000–5000 SGD — IRAS may offer a composition amount of up to SGD 5,000 per offence in lieu of prosecution, depending on past compliance history. Chronic non-filing (typically two years or more) can escalate to a court summons.
- **Late-payment penalty (% of unpaid tax):** 5 SGD — A 5% penalty is imposed once tax remains unpaid more than one month after the Notice of Assessment date. A further 1% per month may be added for each completed month the tax remains unpaid after a further 60 days, capped at 12% of the unpaid tax (Income Tax Act 1947, s. 85).

## Steps

### 1. Determine your tax residency for the Year of Assessment

- Count the days you were physically present in Singapore in the calendar year preceding the Year of Assessment. For Year of Assessment 2026, count days in calendar year 2025.
- If you are unsure, use the IRAS Filing Checker tool on myTax Portal, or contact IRAS via the Live Chat service on iras.gov.sg/contact-us/individual-income-tax.
- Holders of a work pass valid for at least one year are generally treated as tax residents from the start of the pass, subject to the directors / entertainers / professionals exclusions.

> **Tip:** IRAS states verbatim that 'Individuals who are physically present or who exercise an employment (other than as a board director of a company) in Singapore for 183 days or more during the calendar year preceding the year of assessment are treated as tax residents for that year of assessment.' Source: iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency.

### 2. Set up Singpass or SFA access ahead of 1 March

- If you already hold an Employment Pass, S Pass, Dependant's Pass, or other long-duration pass and have not yet registered Singpass, do so at singpass.gov.sg.
- If you do not yet qualify for Singpass, register for the Singpass Foreign user Account (SFA) on the Singpass website. SFA replaced the IRAS Unique Account (IUA) as the foreign-user channel for myTax Portal.
- Confirm your employer is on the Auto-Inclusion Scheme. If they are, your employment income will be pre-filled when you log in after 1 March.

> **If this fails:** IRAS response times for digital channels are longer during 2-13 March and 1-17 April. Register and confirm access well before 1 March so a forgotten password does not block you during the busy window.

### 3. Log in to myTax Portal during the filing window

- Between 1 March and 18 April of the Year of Assessment, open mytax.iras.gov.sg.
- Sign in with Singpass or SFA.
- Navigate: Individuals → File Income Tax Return.

> **Tip:** If you only need to verify NFS or D-NOA pre-fills, the same login path takes you to the pre-filled tax return for review. No action is required if the figures are correct; the assessment will be finalised.

### 4. Review pre-filled figures and add anything missing

- Check the pre-filled employment income (from AIS), commission income (from intermediaries), and standard reliefs against your IR8A and your own records.
- Add any income not pre-filled: rental income, freelance or consultancy fees, foreign-sourced income remitted to Singapore where taxable, and any other Singapore-sourced taxable income.
- Claim additional reliefs and deductions you are eligible for: CPF Cash Top-Up Relief, Supplementary Retirement Scheme (SRS) contributions, 2.5x deduction on donations to approved Institutions of a Public Character, Course Fees Relief, and family reliefs.
- Submit. Acknowledgement is issued instantly.

> **If this fails:** If pre-filled employer or intermediary data is wrong, ask the employer or intermediary to correct the AIS submission and then amend the tax bill at myTax Portal within 30 days using the Amend Tax Bill service. Disputes on the assessment itself go through Object to Notice of Assessment within 30 days of the Notice of Assessment date.

### 5. Set up payment for the assessed tax

- Apply for eGIRO via myTax Portal: Account → Manage Payment Plan → Apply for GIRO. Choose one of the participating banks (DBS/POSB, OCBC, UOB, Bank of China, Citibank, HSBC, Standard Chartered, Maybank, MariBank).
- If your bank is not on the eGIRO list, download the GIRO Application Form for Individual Income Tax (PDF) from iras.gov.sg, complete it, and mail to IRAS, 55 Newton Road, Revenue House, Singapore 307987. Processing takes up to 21 working days.
- If paying in one go, use internet banking BillPay, PayNow QR, AXS terminals, or cheque payable to 'Comptroller of Income Tax'.
- Tax is due within one month of the Notice of Assessment date unless an approved GIRO installment plan is in place.

> **Tip:** GIRO monthly deductions fall on the 6th of each month, and a provisional plan begins in May based on prior-year tax. Once the actual Notice of Assessment is issued the plan is automatically adjusted; you do not need to reapply each year as long as the same bank account stays active.

### 6. Handle tax clearance on departure or cessation

- If you cease employment, leave Singapore for more than three months, or move on an overseas posting, your employer must file Form IR21 with IRAS at least one month before cessation or departure.
- Your employer withholds all monies due to you from the date the cessation is known until IRAS issues a tax-clearance Directive (typically within 21 working days).
- Once the tax-clearance amount is settled, your employer releases the balance to you.

> **If this fails:** Employer non-compliance with the IR21 obligation carries a fine of up to SGD 5,000 on the employer (Income Tax Act 1947, s. 62). If you suspect your employer has not filed, contact IRAS Tax Clearance directly via the contact-us page on iras.gov.sg.

## FAQ

### How do I know if I am a tax resident in Singapore?

You are a tax resident for a Year of Assessment if any one of the IRAS residence tests is met for the preceding calendar year:

- 183-day rule — physically present in Singapore (or exercising employment, other than as a board director) for at least 183 days in the calendar year. Part of a day counts as a full day.
- 2-year administrative concession — your employment in Singapore straddles two calendar years and continuous presence (including time immediately before and after the employment) covers at least 183 days; you are treated as resident for both years.
- 3-year administrative concession — you stay or work continuously across three consecutive calendar years; you are treated as resident for all three, even where presence in year 1 or year 3 falls below 183 days.
- Long-duration work pass — you hold an Employment Pass, S Pass, Personalised Employment Pass, Overseas Networks & Expertise Pass, or similar pass valid for at least one year; you are generally treated as resident from the start of the pass.

The 2-year, 3-year, and work-pass treatments do not apply to company directors, public entertainers, or professionals (consultants, trainers, coaches, foreign experts), who fall under the non-resident framework unless the 183-day quantitative test is independently met.


### What are the resident tax rates from Year of Assessment 2024?

The progressive resident schedule that applies to Year of Assessment 2024 onwards (covering income earned in 2023 and later) is:

| Chargeable income band (SGD) | Marginal rate |
|---|---|
| First 20,000 | 0% |
| Next 10,000 (20,001 - 30,000) | 2% |
| Next 10,000 (30,001 - 40,000) | 3.5% |
| Next 40,000 (40,001 - 80,000) | 7% |
| Next 40,000 (80,001 - 120,000) | 11.5% |
| Next 40,000 (120,001 - 160,000) | 15% |
| Next 40,000 (160,001 - 200,000) | 18% |
| Next 40,000 (200,001 - 240,000) | 19% |
| Next 40,000 (240,001 - 280,000) | 19.5% |
| Next 40,000 (280,001 - 320,000) | 20% |
| Next 180,000 (320,001 - 500,000) | 22% |
| Next 500,000 (500,001 - 1,000,000) | 23% |
| Above 1,000,000 | 24% |

Prior to Year of Assessment 2024 the top marginal rate was 22% above SGD 320,000; Singapore Budget 2022 added the 23% and 24% bands and they took effect from Year of Assessment 2024. The schedule continues unchanged for Year of Assessment 2025 and Year of Assessment 2026 at the time of publication.


### How are non-residents taxed?

Non-residents are taxed under a flat-rate framework distinct from the resident schedule:

- Employment income is taxed at the higher of a flat 15% on gross employment income or the resident progressive rates on the same income. Employment of 60 days or less in a calendar year is exempt (the exemption does not apply to directors, public entertainers, or professionals).
- Director fees paid by a Singapore-tax-resident company to a non-resident director are taxed at a flat 24%, regardless of physical presence.
- Professional services income paid to a non-resident professional is taxed at 15% on gross income by default, or 24% on net income if the payee elects the net basis.
- Other non-resident income (certain royalties, rent, management fees) is generally taxed at 24% unless a Double Taxation Agreement provides a lower rate.

Where a non-resident later becomes tax-resident in a subsequent Year of Assessment, the resident schedule applies from the Year of Assessment in which residence is established.


### When is the filing window?

e-Filing via myTax Portal runs from 1 March to 18 April of each Year of Assessment. The paper-filing deadline for Form B1, B, M, or P is 15 April. IRAS finalises the Notice of Assessment progressively from late April through to September; Direct Notice of Assessment (D-NOA) tax bills land from mid-March.

### What happens if I do not need to file?

If IRAS has full income and relief data on you, the No-Filing Service (NFS) covers you and you do not file at all; over two million taxpayers benefit from NFS for Year of Assessment 2026. Approximately one million taxpayers also receive a Direct Notice of Assessment (D-NOA) directly without filing. In either case, log in to myTax Portal during the filing window, verify the pre-filled return or D-NOA, and amend via the Amend Tax Bill digital service within 30 days of the bill date if anything is incorrect or incomplete.

### How does GIRO work for tax payment?

GIRO (General Interbank Recurring Order) splits the assessed tax into up to twelve interest-free monthly installments, deducted on the 6th of each month. A provisional installment plan begins in May based on prior-year tax, and is adjusted once the actual Notice of Assessment is issued.

Apply via eGIRO at myTax Portal (Account → Manage Payment Plan → Apply for GIRO) using an account at DBS/POSB, OCBC, UOB, Bank of China, Citibank, HSBC, Standard Chartered, Maybank, or MariBank; confirmation arrives in minutes. Banks outside the eGIRO list use the paper GIRO Application Form for Individual Income Tax, which takes up to 21 working days. An existing GIRO arrangement rolls over to subsequent Years of Assessment automatically as long as the bank account stays active.


### What if I file late or do not file at all?

IRAS may issue an estimated Notice of Assessment based on prior-year history; you must still file the actual return promptly. IRAS may offer a composition amount of up to SGD 5,000 per offence in lieu of prosecution, depending on your compliance record. Chronic non-filing — typically two years or more — can escalate to a court summons under the Income Tax Act 1947, and conviction may carry a fine and, in serious cases, imprisonment.

## Local tips

- If you are arriving mid-year, count your days carefully. Year of Assessment 2026 covers income earned in 2025, and you only fall under the 183-day test if you cross that threshold during calendar year 2025.
- Check whether your employer is on the Auto-Inclusion Scheme before 1 March. If they are, most of your employment income will appear pre-filled; if not, keep your IR8A handy to enter the figures yourself.
- Apply for eGIRO during the filing window even if your assessed tax is small — the twelve-month interest-free benefit applies regardless of tax owed, and there is no minimum threshold.

## Sources

- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency) — accessed 2026-05-24 — _T1_ — Verbatim residence rule cited: 'Individuals who are physically present or who exercise an employment (other than as a board director of a company) in Singapore for 183 days or more during the calendar year preceding the year of assessment are treated as tax residents for that year of assessment.' Establishes the 183-day rule, the 2-year administrative concession (employment-straddling), the 3-year administrative concession (continuous-employment), the work-pass-≥1-year rule, and the directors / public entertainers / professionals exclusions.
- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates) — accessed 2026-05-24 — _T1_ — Resident progressive tax-rate schedule applicable from Year of Assessment 2024 (income earned in 2023 and later): 0% on first SGD 20,000, rising through thirteen bands to 24% above SGD 1,000,000. Singapore Budget 2022 added the 23% and 24% bands at the top. Schedule continues unchanged for Year of Assessment 2025 and Year of Assessment 2026 at the time of publication.
- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/understanding-my-income-tax-filing/tax-season-2026---all-you-need-to-know) — accessed 2026-05-24 — _T1_ — e-Filing via myTax Portal runs from 1 March to 18 April of the Year of Assessment; paper-filing deadline is 15 April. myTax Portal authentication is by Singpass or Singpass Foreign user Account (SFA). IRAS response times for digital channels are longer during 2-13 March and 1-17 April. Auto-Inclusion Scheme covers approximately 123,000 employers for Year of Assessment 2026, pre-filling over 2 million returns. Direct Notice of Assessment covers approximately 1 million taxpayers from mid-March 2026.
- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/understanding-my-income-tax-filing/late-filing-or-non-filing-of-individual-income-tax-returns-form-b1-b-p-m) — accessed 2026-05-24 — _T1_ — Late-filing composition amount is up to SGD 5,000 per offence in lieu of prosecution, depending on past compliance history. Chronic non-filing (typically two years or more) can escalate to a court summons under the Income Tax Act 1947, and conviction may carry a fine and, in serious cases, imprisonment.
- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/receive-tax-bill-pay-tax-check-refunds/late-payment-or-non-payment-of-individual-income-tax) — accessed 2026-05-24 — _T1_ — Tax is payable within one month of the Notice of Assessment date. A 5% late-payment penalty is imposed on the unpaid tax once that window passes. If the tax remains unpaid 60 days after the 5% penalty, an additional 1% per month may be levied for every completed month, capped at 12% of the unpaid tax (Income Tax Act 1947, s. 85).
- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/quick-links/payments/giro-individual-income-tax) — accessed 2026-05-24 — _T1_ — GIRO supports up to twelve interest-free monthly installments. eGIRO participating banks for Individual Income Tax: DBS/POSB, OCBC, UOB, Bank of China, Citibank, HSBC, Standard Chartered, Maybank, MariBank. Monthly deduction falls on the 6th of each month; a provisional installment plan begins in May. Existing GIRO rolls over to subsequent Years of Assessment automatically as long as the same bank account stays active. Paper GIRO Application Form processing takes up to 21 working days.
- [Inland Revenue Authority of Singapore](https://www.iras.gov.sg/taxes/individual-income-tax/employers/tax-clearance-for-foreign-spr-employees-(ir21)) — accessed 2026-05-24 — _T1_ — Employers must file Form IR21 at least one month before a foreign or Singapore Permanent Resident employee's cessation of employment, departure from Singapore for more than three months, or overseas posting. The employer withholds all monies due until IRAS issues a tax-clearance Directive (typically within 21 working days). Employer non-compliance carries a fine of up to SGD 5,000.
- [Singapore Statutes Online (Attorney-General's Chambers)](https://sso.agc.gov.sg/Act/ITA1947) — accessed 2026-05-24 — _T1_ — Income Tax Act 1947 is the governing statute for individual and corporate income tax in Singapore. Section 2(2) provides that part of a day is counted as one day for the 183-day computation. Section 62 anchors the employer tax-clearance obligation on cessation of employment of a foreign or Singapore Permanent Resident employee. Section 85 anchors the 5% late-payment penalty and the additional 1% per month escalation. Section 94 anchors penalties for failure to file.

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