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Filing Individual Income Tax in Singapore (Foreigners)
Document Checklist
Singpass / SFA
Singpass or Singpass Foreign user Account (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
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.
FIN
Foreign Identification Number (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
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
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
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
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.
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