Every year between March and April, working Singaporeans and permanent residents file their income tax returns with the Inland Revenue Authority of Singapore (IRAS). For Year of Assessment (YA) 2026, you are reporting the income you earned during the calendar year 2025. The process is mostly online and, for many people, surprisingly quick. But it still pays to understand what you are doing, because a few minutes of attention can save you real money.
This guide walks you through filing step by step. We explain who needs to file, how to check your income and reliefs, the deadlines you must not miss, and the simple mistakes that cost people the most. We also point you to calculators so you can sanity-check your numbers before you submit.
Do You Even Need to File?
Not everyone has to file a return. If your employer is on the Auto-Inclusion Scheme (AIS), your salary details are sent straight to IRAS, and your income is filled in for you. Most large and medium employers in Singapore are on AIS.
You generally do not need to file if you receive a letter or SMS telling you that you are on the No-Filing Service (NFS). Under NFS, IRAS has already worked out your tax based on the information it holds. But there is an important catch: you should still log in to the myTax Portal and check that your reliefs are correct. If anything has changed in your life, you may be claiming too little or too much.
You do need to file a return if you earned more than $22,000 in total income, if you have side income from freelancing or a business, or if IRAS sends you a filing notification. If you are self-employed, our self-employed tax calculator helps you estimate what you owe before you file.
Step One: Log In and Check Your Income
Head to the myTax Portal and log in with your Singpass. Once inside, open the income tax return for YA 2026. The first thing to review is your income. If your employer is on AIS, your employment income should already be shown. Check that the figure matches your own records, such as your December payslip or your IR8A form.
If you have other income, you must add it yourself. This includes:
- Rental income from a property you let out
- Income from freelance work, tuition, or a side business
- Income from part-time or gig work that is not captured by AIS
- Director's fees and certain other payments
Be honest and complete. IRAS receives data from many sources, and under-declaring income can lead to penalties. If you run a small business or trade, our freelancer rate calculator can help you keep track of what you have earned and what to set aside for tax.
Step Two: Claim the Reliefs You Are Entitled To
This is where most people leave money on the table. Tax reliefs reduce the amount of income that gets taxed, so claiming everything you are entitled to directly lowers your bill. Common reliefs include:
- Earned Income Relief — given automatically to everyone with employment or trade income
- CPF Relief — for the compulsory CPF contributions you made during the year
- Qualifying Child Relief — for parents supporting their children
- Parent Relief — if you support your own parents or grandparents
- Course Fees Relief — for approved skills and professional courses
- SRS and CPF top-up reliefs — for voluntary retirement contributions
There is an overall cap of $80,000 on the total personal reliefs you can claim in a year. For most people this cap is not a problem, but high earners who top up CPF and SRS heavily can hit it. Use our tax reliefs calculator to see how each relief changes your final tax, so you can plan which ones to maximise.
Step Three: Review and Submit
Once your income and reliefs are in, the portal shows your chargeable income and an estimate of the tax payable. Take a moment to read it carefully. Does the income look right? Are all your reliefs showing? If something looks off, go back and fix it before you submit.
Before you press submit, it is worth running your own numbers. Our Singapore salary calculator shows your income tax and CPF for the year, so you can compare it against what the portal is telling you. If the two figures are wildly different, that is a sign you may have missed some income or a relief.
After you submit, you will receive an acknowledgement. Some time later, IRAS issues your Notice of Assessment (NOA), which is the official bill. Check the NOA against your own calculation as well. If you disagree with it, you have 30 days to file an objection.
Deadlines You Must Not Miss
The deadline for e-filing is 18 April. Paper filing, which very few people use now, closes earlier on 15 April. Missing the deadline can result in a late filing fee and, in serious cases, an estimated assessment that is often higher than your actual liability.
If you receive your NOA and there is tax to pay, payment is generally due within one month. The easiest way to manage this is the GIRO scheme, which lets you spread your tax over up to 12 interest-free monthly instalments. This is a genuinely useful option that smooths out a large one-off bill into manageable amounts.
Common Mistakes That Cost You Money
A few errors come up again and again. Avoiding them is easy once you know what to look for.
Forgetting side income. Tuition, freelance design, selling online, and renting out a spare room are all taxable. Leaving them out is not a shortcut — it is a risk.
Not updating reliefs after a life change. Got married, had a child, or started supporting your parents? Your reliefs change. The portal will not always know, so you must update them yourself.
Claiming reliefs you are not entitled to. The flip side is just as important. If your child started working and earns above the income threshold, you can no longer claim Qualifying Child Relief for them.
Ignoring SRS and CPF top-ups. Voluntary contributions to the Supplementary Retirement Scheme and to your own or your family members' CPF accounts can cut your tax meaningfully. If you have spare cash before year end, these are worth considering for the following year of assessment.
The Bottom Line
Filing your YA 2026 return does not need to be stressful. Log in early, check your income line by line, claim every relief you qualify for, and submit before 18 April. Run your figures through our salary calculator and tax reliefs calculator first, so there are no surprises when your Notice of Assessment arrives. A little care at filing time is one of the simplest ways to keep more of what you earn.