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PLUTUS
Tax
Individual Income Tax in Singapore
Individual Income Tax is a tax on income earned by individuals in Singapore. This may include employment income, trade or self-employment income, director’s fees, rental income, and other taxable income.
For many individuals, tax filing can feel confusing because the requirements depend on income level, tax residency, employment status, self-employment income, relief eligibility, and whether IRAS requires a tax return to be filed.
This guide explains the key areas of individual income tax in Singapore and how proper tax filing support can help you stay compliant with IRAS.
At a Glance: Individual Income Tax
Progressive tax rates
Personal tax filing
Tax residency review
Self-employed income
Reliefs and deductions
IRAS compliance support
Key Areas of Individual Income Tax
Understand the key areas of individual income tax filing and why proper preparation matters.
What is Individual Income Tax?
Individual Income Tax is tax payable on taxable income earned by individuals in Singapore.
The amount of tax payable depends on tax residency status, chargeable income, applicable tax rates, deductions, reliefs, and rebates.
- Reviewing employment income
- Reviewing self-employment or trade income
- Checking tax residency status
- Claiming eligible tax reliefs and deductions
- Reporting rental or other taxable income
- Filing income tax return, if required
- Checking tax bills and payment deadlines
Who Needs to File Individual Income Tax?
You may need to file if your income exceeds the threshold, you have self-employment income, or IRAS notifies you.
Even if your employment income is pre-filled, you should still check your tax details and ensure that relief claims and other income are accurate.
- Annual income is more than S$22,000
- Self-employment income with net profit more than S$6,000
- You received a notification from IRAS to file
- You have rental income
- You have director’s fees
- You are a non-resident with Singapore-sourced income
- You need to update reliefs, deductions, or income details
Individual Income Tax Filing Deadline
Individual income tax filing is usually completed through myTax Portal during tax season.
For Tax Season 2026, IRAS states that individuals may file from 1 March to 18 April 2026. After filing, you should review your Notice of Assessment and pay by the stated due date.
- Check whether IRAS requires you to file
- File through myTax Portal by the deadline
- Review pre-filled employment income
- Declare additional taxable income
- Claim only eligible reliefs and deductions
- Check your Notice of Assessment
- Pay tax by the stated due date
Tax Residency and Tax Rates
Tax residency affects how your income is taxed and whether personal reliefs can be claimed.
Singapore tax residents are taxed at progressive resident tax rates. Non-residents are taxed differently and may not be eligible for personal reliefs.
- Number of days stayed or worked in Singapore
- Whether you are a Singapore tax resident
- Whether you are a non-resident for tax purposes
- Type of income received
- Whether personal reliefs can be claimed
- Applicable tax rate for the income type
- Whether treaty relief may apply in some cases
Tax Reliefs, Rebates and Deductions
Singapore tax residents may claim eligible personal reliefs and rebates if qualifying conditions are met.
Tax reliefs help reduce chargeable income, while rebates reduce tax payable. Individuals should claim only reliefs they are eligible for and keep proper supporting records.
- Earned Income Relief
- CPF Relief
- Course Fees Relief, where applicable
- Parent Relief, where applicable
- Spouse Relief, where applicable
- Qualifying Child Relief, where applicable
- Donations
- Personal income tax rebates, where applicable
Self-Employed and Sole Proprietor Income
Self-employed individuals may need to report trade income and keep proper business records.
Freelancers, commission agents, sole proprietors, and partners should track income and expenses properly to support accurate tax filing.
- Business income records
- Business expense records
- Net profit calculation
- Statement of accounts
- Supporting invoices and receipts
- CPF Medisave matters, where applicable
- Allowable and non-allowable expense review
- Filing through myTax Portal
Why This Matters
Poor individual tax filing can lead to missed deadlines, wrong relief claims, undeclared income, IRAS notices, late payment penalties, and unnecessary tax compliance stress.
- Missed filing deadline
- Wrong relief claims
- Undeclared additional income
- Poor supporting records
- Incorrect tax residency treatment
- IRAS notices
- Late payment penalties
- Tax compliance stress
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Frequently Asked Questions
Generally, you may need to file if your total income in the previous calendar year is more than S$22,000, if you have self-employment income with net profit more than S$6,000, if you are a non-resident who derived income from Singapore, or if IRAS notifies you to file.
For Tax Season 2026, IRAS states that individuals may file income tax between 1 March and 18 April 2026. Filing is usually done through myTax Portal.
Singapore tax resident individuals are taxed at progressive tax rates. From YA 2024 onwards, the current highest personal income tax rate is 24%.
No. IRAS states that non-residents are not eligible to claim personal reliefs. Their Singapore-sourced income is taxed based on the applicable non-resident tax treatment.
Yes. A tax service provider can assist with filing requirement review, tax residency review, self-employed income reporting, rental income reporting, relief review, and IRAS query support.
Disclaimer: This article is for general information only and does not constitute legal or tax advice.
Please seek for professional advice for your specification situation.
