Before you start

A Singpass login (via your FIN) to e-file on the myTax Portal
Your income details for the year — employers on the Auto-Inclusion Scheme report your salary to IRAS directly
An understanding of your tax-residency status (the 183-day test) for the year

Step-by-step

1
Work out your tax residency
You are generally a tax resident if you stay or work in Singapore for at least 183 days in a calendar year (special rules cover stays straddling two years). Residents get the progressive 0–24% rates and reliefs; if you stay under 183 days you are a non-resident and taxed differently.
OnlineWho: YouAssessed per calendar year—
2
Wait for IRAS to open the filing season
The Year of Assessment (YA) taxes the prior year's income — YA2026 covers income earned in 2025. IRAS opens e-filing from 1 March. If your employer is on the Auto-Inclusion Scheme, your employment income is pre-filled, so you mainly check and add reliefs.
OnlineWho: You / your employer (AIS)Filing season opens 1 March—
3
E-file your return by 18 April
Log in to the IRAS myTax Portal with Singpass, review the pre-filled figures, claim any eligible reliefs, and submit. The e-filing deadline is 18 April. Filing is mandatory if you receive a notification to file, even if your income is fully pre-filled.
OnlineWho: YouBy 18 April each yearNo filing fee
4
Receive your assessment and pay
IRAS issues a Notice of Assessment with the tax payable. Pay by the due date, ideally via GIRO, which can spread the bill across interest-free monthly instalments. Clear any outstanding tax before you leave Singapore for good — employers may withhold a final payment (tax clearance).
OnlineWho: YouNOA issued after assessment; GIRO spreads paymentTax payable per your assessment

Documents you’ll need

Singpass (linked to your FIN) for the myTax Portal
Form IR8A / Auto-Inclusion income details from your employer
Records supporting any tax reliefs you claim
Details of foreign income or other sources, where relevant

Things most newcomers don’t know

Rates are low and only the top slice hits 24%.

The first S$20,000 of chargeable income is taxed at 0% and the bands rise gradually; the 24% top marginal rate applies only above S$1,000,000. For most expat salaries the effective rate is well into single digits or the low teens.

Source: IRAS / PwC tax summaries

The 183-day rule decides whether you get the friendly resident rates.

Hit at least 183 days in the calendar year and you are a tax resident on the progressive 0–24% scale with reliefs. Fall short and you are a non-resident: employment income is taxed at a flat 15% (or resident rates, whichever is higher), which can be worse.

Source: IRAS — working out tax residency

No capital gains tax, and foreign income is generally not taxed.

Singapore does not tax capital gains, and foreign-sourced income brought into Singapore is generally exempt for individuals (partnership income aside). The system is essentially territorial, which is a big part of its appeal for expats.

Source: IRAS / PwC tax summaries

If your employer is on Auto-Inclusion, filing is mostly a review.

Under the Auto-Inclusion Scheme your salary is reported straight to IRAS and pre-filled in your return, so you typically just verify the figures, add reliefs, and submit — and pay via GIRO to spread the bill interest-free.

Source: IRAS — myTax Portal / AIS

Common mistakes to avoid

Assuming you needn't file because income is pre-filled — you must file if notified to
Missing the 18 April e-filing deadline (late filing draws penalties)
Misjudging the 183-day test and wrongly expecting resident rates
Forgetting tax clearance when leaving Singapore — a final salary payment can be withheld until tax is settled