When Is Singapore’s Income Tax Filing Deadline?

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For most individuals in Singapore who are required to file an income-tax return, the annual deadline is 18 April. This applies to both electronic filing and paper returns, including for Year of Assessment (YA) 2026.

However, not everyone needs to submit a tax return. Depending on your circumstances, IRAS may place you under the No-Filing Service (NFS) or the Direct Notice of Assessment (D-NOA) scheme, where you generally do not need to file a return.

Understanding which category you fall into can help you avoid missing a deadline or submitting an unnecessary return.

How Singapore’s tax year works

Singapore assesses individual income tax on a preceding-year basis. This means income earned from 1 January to 31 December 2025 is reported in YA 2026.

For YA 2026, the filing period ran from 1 March to 18 April 2026. IRAS requires individuals who are notified to file, or who meet the applicable filing criteria, to submit their returns by the deadline.

The deadline for YA 2026 has passed. The dates below explain the 2026 filing requirements; check IRAS for the applicable dates for subsequent years.

What is the income-tax filing deadline?

IRAS aligned the paper-return deadline with the e-filing deadline from YA 2025 onwards. For most individual taxpayers, the practical filing deadline is therefore the same regardless of whether the return is submitted electronically or on paper.

Who must file an income-tax return?

You must file a tax return if IRAS sends you a notification by letter, form, SMS or another official channel instructing you to do so. This requirement applies regardless of how much you earned or whether your employer participates in the Auto-Inclusion Scheme (AIS).

Even if you have not received a notification, you generally need to file if, during the preceding calendar year, you meet any of these criteria:

• Your total income from all sources exceeded S$22,000.
• Your net profit from self-employment or trade income exceeded S$6,000.
• You were a non-resident who derived income from Singapore that was not subject to withholding tax.

These are general filing criteria. Your specific circumstances and any instructions from IRAS determine your filing obligations.

For employees, having an employer that automatically submits employment-income information to IRAS does not necessarily mean you are exempt from filing.

If IRAS tells you to file, you must still submit your return.

What if you are under the No-Filing Service?

The No-Filing Service (NFS) is designed to simplify tax filing for eligible taxpayers. IRAS pre-fills information such as employment income and certain tax relief claims.

For YA 2026, you were encouraged to log in to myTax Portal by 18 April 2026 to verify the pre-filled information.

You should check that:

• Your employment income is correct.
• All other taxable income has been declared.
• Your tax relief claims remain accurate and you still meet the eligibility conditions.

If you need to report additional income, such as rental income that was not pre-filled, or change your relief claims, you should file a return by the deadline.

If the deadline has already passed, follow IRAS’s instructions for making changes after the filing period.

What is Direct Notice of Assessment?

Under the Direct Notice of Assessment (D-NOA) scheme, IRAS calculates your tax bill using information already available to it, including employment-income details submitted by employers and other relevant information.

If your myTax Portal account indicates that you are under D-NOA, you generally do not need to submit an income-tax return.

IRAS will notify you when your tax bill is ready or if any action is required.

For YA 2026, D-NOA tax bills were issued from mid-March 2026.

Do not assume that every income item has been included automatically. You remain responsible for ensuring that your tax information is complete and accurate.

What if you need more time to file?

If you genuinely need additional time to submit your tax return, IRAS may grant an extension of up to 14 days.

You can request an extension through the relevant digital service on myTax Portal.

• An extension is not automatic. Apply before the filing deadline rather than assume late submission will be accepted.
• No filing extension is available under NFS.

If you receive a specific notification from IRAS with a different due date, follow the instructions provided in that notification.

What happens if you file late?

Failing to submit a required tax return can lead to enforcement action. Depending on the circumstances, IRAS may:

• Impose a composition amount of up to S$5,000.
• Issue an estimated Notice of Assessment based on available information.
• Take court action, which may result in a summons and further penalties.

If you receive an estimated assessment, you should not ignore it. Follow the instructions from IRAS to resolve the outstanding filing requirement.

Can you correct your return after filing?

Yes. If you have already submitted your return online and discover an error, IRAS generally allows you to re-file your income-tax return once by 18 April.

The later submission replaces the earlier return, so make sure it contains all the correct income details, deductions and relief claims.

If the filing deadline has passed, follow IRAS’s instructions for your filing status. After receiving your tax bill, you can generally use the Amend Tax Bill service on myTax Portal within 30 days of the bill’s date.

Example: Filing your tax return for YA 2026

Suppose you earned salary, freelance income or rental income during 2025.

• If IRAS required you to file: You needed to submit your return between 1 March and 18 April 2026.
• If you were under NFS: You did not need to submit a return if your pre-filled information was accurate. You could make necessary changes by filing a return by 18 April 2026.
• If you were under D-NOA: You generally did not need to file. You needed to check your tax bill when it was issued and amend any incorrect information within 30 days of its date.

These categories have different requirements, so check your status on myTax Portal rather than assuming that every taxpayer follows the same process.

What you should do

To stay on top of your Singapore income-tax obligations:

1. Check your filing status. Log in to myTax Portal using your Singpass or Singpass Foreign user Account (SFA).
2. Check the deadline. If you are required to file, follow the due date specified by IRAS.
3. Review all income sources. Include employment, self-employment, rental and other taxable income where required.
4. Verify pre-filled information. If you are under NFS, check your income and relief details.
5. Check your tax bill. If you are under D-NOA, review the assessment and correct any errors within the applicable period.
6. Request an extension if necessary. Apply before the deadline if you need more time to file.

Key takeaway

This article is based on Singapore’s income-tax filing guidelines for YA 2026 and is intended for reference purposes only. Tax rules, deadlines and procedures may change from year to year. Refer to the latest IRAS guidance for the applicable filing year and your individual circumstances.