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The requirement to file a tax return is different from the requirement to pay tax. IRAS may require you to file even if your income falls below the usual thresholds. Your final tax liability depends on your taxable income, allowable deductions and reliefs, and the tax rules applicable to you.
How Singapore decides who files
Singapore assesses income on a preceding-year basis. Income earned from 1 January to 31 December 2025 is reported in Year of Assessment (YA) 2026, with the filing window generally running from 1 March to 18 April.
Whether you must file depends mainly on your income type, total income, and whether IRAS has issued you a filing notice. IRAS also offers a Filing Checker to help individuals confirm whether they need to submit a return.
When you must file
You generally must file an Income Tax Return if, in the preceding calendar year, any of the following applies:
- Your total annual income was more than S$22,000.
- Your net self-employment or trade income was more than S$6,000.
- You are a non-resident who derived income from Singapore that is not subject to withholding tax.
- IRAS sent you a letter, form, SMS, or email telling you to file.
“Total income” includes employment income and gross rental income, among other taxable income.
Example: total income
Suppose you earned S$20,000 in salary and S$5,000 in gross rental income in 2025. Your total annual income is S$25,000, which exceeds the S$22,000 threshold.
You would need to file a return for YA 2026, even though neither income source alone is especially large, unless IRAS has notified you that you are under No-Filing Service.
Example: self-employment income
If you run an online business or provide freelance services, you must file if your net trade income—income after allowable business expenses—exceeded S$6,000 in the preceding year, subject to any No-Filing Service notification from IRAS.
You must also file if your total annual taxable income, including your net trade income, exceeds S$22,000. For example, if your net trade income is S$5,000 but your total taxable income is S$24,000, you still need to file because your total income exceeds S$22,000, unless IRAS has selected you for No-Filing Service.
If IRAS asks you to file
If you receive such a notice, do not ignore it. Waiting until IRAS follows up, or failing to respond to a filing notice, can lead to enforcement action.
If you are under No-Filing Service
Many taxpayers are selected for IRAS’s No-Filing Service (NFS). If you receive an NFS notification, you do not need to submit a tax return.
For YA 2026, IRAS says taxpayers under NFS or Required-to-File status generally receive their tax bills from end-April to end-September 2026.
Non-residents and short-term workers
Non-residents who earn income from Singapore should check whether they are required to file an income-tax return. The filing requirement depends on the nature of the income and whether it is subject to withholding tax.
For example, non-residents may receive employment income, director’s fees, professional fees or rental income, each of which can have different tax treatment and reporting requirements.
There is a limited tax exemption for qualifying non-resident employees who exercise employment in Singapore for 60 days or fewer in a calendar year. However, this exemption does not generally apply to company directors, public entertainers or professionals covered by the relevant rules. Other conditions and exceptions may also apply.
If you are a foreigner who worked in Singapore briefly, do not assume that you are exempt from tax or filing obligations solely because you stayed for fewer than 60 days. Check the applicable rules with IRAS.
What if you do not file?
If you are required to file but do not, IRAS may take enforcement action. IRAS states that penalties for late or non-filing of individual income-tax returns can be up to S$5,000 and/or a court summons.
If you need more time, you may request an extension of up to 14 days. You should do this before the deadline rather than waiting until after 18 April. An extension is subject to approval; no filing extension is available under NFS.
What you should do
- Check your filing status. Check myTax Portal or your IRAS notification to see whether you are required to file.
- Add up all income sources: salary, freelance or business income, rental income, and other taxable income.
- Compare the thresholds. Compare your total income with the S$22,000 threshold and your net trade income with the S$6,000 threshold.
- Confirm your tax-residency status if you are a foreigner or earned Singapore income while living overseas.
- File by 18 April if required, or check your pre-filled details if you are under NFS.
Key takeaway
You generally need to file a Singapore tax return if your total income exceeded S$22,000, your net self-employment income exceeded S$6,000, or you are a non-resident with Singapore income not subject to withholding tax, unless IRAS has notified you that you are under No-Filing Service. If IRAS asks you to file, you must do so even if your income is below those limits.
Sources
- Inland Revenue Authority of Singapore — Individuals Required to File Tax; Filing Checker; Filing Responsibilities of Self-Employed Individuals.
- Additional IRAS resources cited in the supplied article: Tax Guide for Online Sellers and Service Providers; Tax Season 2026—About Your Tax Bill; Pre-Filling of Income for Self-Employed Persons.
Disclaimer: This article is for general reference only and does not constitute tax, legal or financial advice. Tax laws, rates, filing requirements and treaty provisions can change. Please refer to the official IRAS and CPF Board websites, and the relevant tax authority in your home country where applicable, for the most up-to-date information. Consult a qualified tax adviser for advice about your individual circumstances.