SG1.9.1ÌýÌýÌýÌý Income tax
Income is assessed on a preceding year basis, ending 31 December. Individuals must file their income tax return by 15 April of the following year.
Most tax payers will e-file their tax returns. For those who prefer to submit a paper tax return, the IRAS will send the relevant paper tax return to them between February and March each year. If the individual is certain that they have to file taxes but has not received a notification from the IRAS by 15 March, they should contact the IRAS.
Gains/income that are not taxable do not need to be reported in the individual's tax return.
Tax residents
Individuals must file their income tax return (in relation to income earned in the preceding year) by 15 April of the following year.
There are three main sections in the electronic tax return, namely:
- Ìý
•ÌýÌýÌýÌý Section A: Income.
- Ìý
•ÌýÌýÌýÌý Section B: Deductions and Personal Reliefs.
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Web page updated on 17 Mar 2025 14:35