Disclaimer: This guide is for informational purposes only and is not tax advice. Always verify with IRAS (iras.gov.sg) or a qualified tax adviser. Last updated May 2026.
Who needs to fileTax residencyTax ratesTax calculatorHow to fileReliefs you can claimMalaysia DTAFAQ
Who needs to file?
Filing season runs March–April each year. YA2026 covers income earned in 2025.
Must fileYou need to file if…
✓Annual employment income ≥ S$22,000
✓Net business or freelance income ≥ S$6,000
✓You received a filing notification from IRAS
✓You have rental income or other taxable sources
No filing neededYou may not need to file if…
✗Total income below S$22,000 per year
✗Only income is from employer under AIS (IRAS pre-fills for you, but you still need to verify and submit)
✗You are a non-resident with only employment income and employer handles withholding tax
⚠ When in doubt, file. Late or non-filing penalties can apply.
Tax residency — the 183-day rule
Your residency status determines whether you're taxed at progressive or flat rates. Most full-time JB commuters qualify as residents.
JB commuter note: If you commute daily from JB and work full-time in Singapore, you almost certainly exceed 183 days and are taxed as a resident — at the lower progressive rates. Non-resident flat rate of 15% only applies if you're in Singapore for a minority of the year.
Tax rates (YA2026)
Progressive rates for tax residents. First S$20,000 is tax-free.
Note: Chargeable income = gross income minus eligible tax reliefs (capped at S$80,000 total).
Quick tax estimate
Estimate based on YA2026 resident rates. Includes basic earned income relief only.
Annual income (S$)
S$72,000
Chargeable income
S$71,000
After earned income relief
Estimated tax
S$2,720
YA2026 resident rates
Effective rate
3.8%
Tax as % of gross salary
This is a simplified estimate. Actual tax depends on your specific reliefs and deductions. Use the official IRAS calculator ↗ for a precise figure.
How to file your taxes
Filing opens 1 March. Deadline: 18 April for e-filing. Everything is done on myTax Portal.
1
Log in to myTax PortalMar 1 onwards
Go to mytax.iras.gov.sg and log in with SingPass. If you don't have SingPass, use a SingPass Foreign user Account (SFA).
2
Check pre-filled income5 minutes
If your employer is on AIS, your salary is already filled in. Verify the figures match your payslips. Add any other income not pre-filled — rental income, freelance fees, director's fees.
3
Claim your reliefs15–30 minutes
Go through each relief category. Some are auto-filled (earned income, CPF, SRS); others require manual entry (parent relief, spouse relief, NSman). Don't skip this step — it directly reduces your tax.
4
Submit and note your filing number1 minute
Review the summary and click submit. Save your acknowledgement number. You don't need to send any supporting documents unless IRAS requests them.
5
Receive Notice of Assessment (NOA)May–Sep
IRAS sends your NOA by post or via myTax Portal. Tax is payable within one month of the NOA date. Pay via PayNow, GIRO, or internet banking.
Tax clearance (IR21): When you leave your employer or Singapore for more than 3 months, your employer must file Form IR21 with IRAS. Your final salary may be held until all outstanding taxes are settled. Give your employer at least 1 month's notice before leaving.
Tax reliefs you can claim
Total reliefs capped at S$80,000 per year. Some are auto-filled; others require manual entry.
Earned Income ReliefAuto-filled
S$1,000 (below 55) / S$6,000 (55–59) / S$8,000 (60+)
All tax residents with employment income
💡 Auto-filled by IRAS. Higher amounts for older workers.
CPF ReliefAuto-filled
Full mandatory employee CPF contributions
PRs and Citizens only (EP/S Pass not applicable)
💡 Auto-filled. EP/S Pass holders cannot claim this as they don't contribute CPF.
SRS ReliefAuto-filled
Up to S$35,700 (foreigners) / S$15,300 (PR/citizen)
Anyone who contributes to SRS by 31 Dec
💡 Auto-filled by SRS operator. Must contribute before 31 Dec each year.
Spouse ReliefManual claim
S$2,000
Spouse's annual income ≤ S$8,000
💡 Must claim manually. Spouse income threshold doubled to S$8,000 in 2026.
Qualifying Child ReliefManual claim
S$4,000 per child
Unmarried children under 16, or in full-time education
💡 Must claim manually. Per child.
Parent / In-Law ReliefManual claim
S$5,500 (not living with you) / S$9,000 (living with you)
Parent's annual income ≤ S$8,000
💡 Commonly missed! Doubles if parent is handicapped.
NSman ReliefManual claim
S$1,500 (non-active) / S$3,000 (active) / up to S$5,000 (key appointment)
Singapore Citizens and PRs who served NS
💡 Also claimable for NSman spouse or father.
Course Fees ReliefLapsed YA2026
⚠ Lapsed from YA 2026
No longer available
💡 Removed from YA 2026 onwards. Use SkillsFuture credits instead.
Malaysia–Singapore DTA
The Double Tax Agreement prevents your Singapore income from being taxed twice.
How it works for JB commuters
💼
Your Singapore salary
Taxed in Singapore only. You pay Singapore income tax at resident progressive rates (0–24%). Malaysia has no right to tax this employment income.
💳
Malaysia's tax credit
If you're still filing taxes in Malaysia for any reason, Malaysia grants a foreign tax credit for Singapore taxes already paid — preventing double taxation on the same income.
🏠
Malaysian income sources
If you have Malaysian income (rental property, dividends from Malaysian companies), those may still be taxable in Malaysia. Consult a Malaysian tax adviser for your specific situation.
⚠️
Important caveat
The DTA is complex and fact-specific. The above is a general summary for employed workers. If you have business income, investments, or other cross-border income, seek professional advice from a tax adviser familiar with both jurisdictions.
Common questions
Official resources