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Individuals

 

Individuals (For locals)

    When will I get my tax bill 
    How do I pay my tax 
    How can I pay my tax by GIRO instalments 
    What should I do if I disagree with my tax bill 
    How do I obtain a duplicate copy of my tax bill 
    Filing tax:
      Do I have to pay tax
    Working in Singapore
      Doing business in Singapore (sole-proprietor, partner, freelancer, taxi driver, hawker, commission agent...) 
      Having investments in Singapore (property, shares, unit trusts, fixed deposits...) 
      Working outside Singapore
      Not working (retirees, housewives, students, NSmen...)
      Do I have to file tax 
      Am I an Employee or a Self-Employed 
      Know what is taxable, what is not
Deductions to save tax (reliefs, expenses, donations...) 
  How to file tax 
      e-Filing
      Filing using paper tax return
      Common filing mistakes
      Income not previously reported
  How to calculate your tax 
  Penalties for filing late or not filing
  Penalties for filing a wrong return
    After filing tax:
      When will I get my tax bill
      Change filing details
      Check if IRAS has received my filing
    After getting the tax bill (Notice of Assessment):
      How to read your tax bill
      What if the tax amount is not correct
      How to pay
      Penalties for paying late or not paying
      Claim refunds
    Special schemes:
  Area Representative Scheme
  Not Ordinarily Resident (NOR) Scheme
  Supplementary Retirement Scheme (SRS)
    Income tax rates
  Request copy of tax bill (Notice of Assessment) and other documents 
    Update personal particulars
    Settle tax matters for the deceased
  Keeping proper records 
    Income tax glossary
 

Individuals (For foreigners)

    As an expatriate, what do I need to know 
    Do I have to pay tax 
    If I am leaving Singapore, what do I need to do 
    When will I get my tax bill 
    How do I request for re-assessment from Non-resident to Resident 
    If I work in Singapore
    For Foreigners 
    In I work in Singapore 
      If I am in Singapore for 183 days or more (tax resident) 
If I am in Singapore for less than 183 days (non-resident) 
  If I work outside Singapore 
Income received from outside Singapore (Overseas employment) 
  If I work for a foreign employer
    If I do business in Singapore
    If I own property in Singapore
    If I am relocating to Singapore
    If I am a non-resident director
    If I am a non-resident professional (consultant, trainer, coach...)
    If I am a non-resident public entertainer (artiste,musician, sportsman...)
    For payer/employer of foreigners or foreign companies 
    For payer of non-resident directors
    For payer of non-resident professionals
    For payer of non-resident public entertainers
    For payer of foreign companies
  For employer of foreigners
 

 Property

For property buyers

  Do I have to pay Property Tax 
    Annual Value 
      Find out who is the current owner(s) 
      Look up the annual value of a property 
      Check if there is outstanding property tax 
      Property tax calculator 
    What to look out for when buying:
      a new HDB flat (Singaporeans/ PRs) 
      a resale HSB flat (Singaporeans/ PRs) 
      a private residential property (Singaporeans/ PRs, foreigners) 
      a vacant land or land under development 
      other types of properties (offices, factories, shophouses) 
 

For home owners (HDB, private apartments, landed homes)

    Find out if there is any outstanding property tax 
      When is the payment due date for property tax 
      What is the property tax rate for owner occupiers 
      What if my property cannot be let or is under repair 
      What is the annual value of my property 
      How do I object or appeal 
    Property Tax Bill/ Valuation Notice/ TV Licence Fee/ Objection & Appeal
    Do I have to pay Property Tax  
      Annual value (estimated annual rent of your property) 
      How much property tax do I need to pay 
      How to read my valuation notice or bill (including TV licence fee) 
      How do I object/ appeal to tax amount 
      Property tax calculator 
     
    Payment/ Refund
      Payment options 
      Payment due date 
      Penalties for paying late or not paying 
      Income tax on rental income 
      Claim tax refunds 
      Check if there is outstanding tax (e-Service) 
      Check my Statement of Account or Bill or Valuation Notice (e-Service) 
    Owner occupier's rebate/ Reliefs & Exemptions/ Notifying IRAS
      Property tax for owner occupiers 
      Property which cannot be let or is under repair 
      Property undergoing reconstruction 
    Notify IRAS of:
    Sale of your property 
      Lease of your property 
      Change of rental amount 
      Demolition (pull down) of building 
      Cessation of occupying your property 
      Carry out addition or alteration to existing building or reconstruction 
      Change of mailing address 

For other building owners

What is the annual value of my property 
  How is my property tax computed
  Claims for buildings which cannot be let or is under repair 
  Filing objection & appeal if owners are not agreeable with the tax amount 
  GIRO payment, application & cancellation 
    Property Tax Bill/ Valuation Notice/ Objection & Appeal 
  Do I have to pay Property Tax 
  Annual value (estimated annual rent of your property) 
  Computation of property tax 
  How much property tax to pay 
  How do I read my valuation notice 
  How do I object/ appeal to tax amount 
  Property tax calculator 
    Payment
      Payment options 
      Payment due date 
    Penalties for paying late or not paying 
      Check if there is outstanding tax 
      Check Statement of Account or Bill or Valuation Notice (e-Service)
      Income tax on rental income 
    Rebate, Reliefs & Exemptions/ Notifying IRAS
      Claims for buildings which cannot be let or is under repair 
      Property exemptions for buildings owned & used by a registered charity 
    Notify IRAS of:
      Sale of your property 
      Lease of your property 
      Change in rental amount 
      Demolition (pull-down) of building 
      Carry out addition or alteration to existing building or reconstruction 
      Change of mailing address 

For Land owners (including redevelopment properties)

What is the annual value of my property 
  How is my property tax computed
Filing objections & appeal if owners are not agreeable with the tax amount 
  GIRO Payment, Application & Cancellation 
  Application for property tax exemptions & reliefs 
    Property tax bill/ Valuation notice/ TV licence fee/ Objection & appeal
    Do I have to pay Property Tax 
      Annual Value 
      Computation of property tax 
      How much property tax to pay 
      How do I read my valuation notice 
      How do I object/appeal to tax amount 
      Property tax calculator 
    Payment
      Payment options 
      Payment due date 
      Penalties for paying late or not paying 
      Claim tax refunds 
      Check if there is outstanding tax 
      Check my Statement of Account or Bill (e-Service)
    Rebate, Reliefs & Exemptions/ Notifying IRAS
      Property tax deferral for land approved for development 
      Property tax exemption for land granted "Approved Building Projects" status 
      Property tax remission for residential properties undergoing reconstruction works 
    Notify IRAS of:
      Sale/ transfer of your land 
      Lease of your land 
      Change of lease payment of your land 
      Demolition (pull-down) of building on land 
      Application for permission to build on your land 
      Planning permission to build on your land 
      Application for sub-division of land 
      Change of mailing address 

For estate agents & lawyers

    What is Electronic Valuation List (EVL) 
    What is Integrated Legal Requisition System (InteReq) 
  What are the penalties for late filing of Notice of Transfer 
    What is stamp duty 
    How to file a Notice of Transfer 
    How to file owner's returns  
    How to request for a statement of account 
    Property tax calculator 
 

Services (house numbering, licenses...)

    House numbering
    Street & building name
    House agent licensing
    Appraiser licensing
 

 Other taxes

 

Stamp duty

    Introduction to stamp duty
    Calculate stamp duty 
    Stamp duty payment methods 
    Time limit for stamping 
    Places to go for stamping 
    Acquisition or disposal of property 
    Distribution of assets 
      Exchange 
      Partition 
      Sale & Purchase 
      Settlement 
      Transfer by way of gift 
      Trust deed/ Declaration of Trust 
      Mortgage 
    Leases
      Lease involving fixed rental
      Leases invloving premium 
      Lease involving variable / unknown rental
      Novation / Assignment of lease
      Surrender of lease
      Variation of lease/ Supplemental agreement 
    Shares related
      Distribution of assets 
      Transfer of shares by way of gift
      Transfer on sale 
      Trust Deed / Declaration of trust
      Mortgage 
    Penalties for late or insufficient stamping 
  Penalties for paying late or not paying
    Stamp duty rates 
    Person liable to pay stamp duty 
    Claim refunds
    Object to stamp duty assessment
    Amend stamp duty certificate 
    Remissions
    Relief
    Exemptions
    Adjudication 
    Audit review 
    e-Stamping 
    Tax forms 
 

Estate duty

    What is estate duty
    Getting estate duty clearance
    How to calculate estate duty 
  Estate duty forms
    How to pay 
    Penalties/ interest for paying late or not paying 
    FAQs 
    If estate is generating income...

Trust

    Estate/Trust income - what to declare
    Difference between estate duty and income tax of an estate 
    Estate under administration/held in trust
    Notify beneficiaries to declare share of income
      When distributing to non-resident beneficiaries
  Before filing
      Keep proper records & accounts
    Filing your estate/trust income tax (Form T)
      About Form T 
      Calculate estate income tax
      Calculate trust income tax
      Penalties for filing late or not filing 
    After getting tax bill (Notice of Assessment)
      How to pay 
      Penalties for paying late or not paying 
      What if the tax amount is not correct 
    Claim refunds 
    Beneficiary of estate income 
    Beneficiary of trust income 

Clubs, trade associations, MCs and town councils

    What are Bodies of persons
    Know what is taxable and what is not
    File your tax (Form P1)/ Update address or office bearer 
    Penalties for filing late or not filing
    What if tax amount is not correct
    How to pay
    Penalties for paying late or not paying
    Claim refund
    Loss carry-back system
    Tax rate
    Tax computation and basic tax calculator 
    Tax obligations for Bodies of persons pending liquidation or de-registration 
 

Charities/IPCs

    Basic information about charities and IPCs 
    Charity portal 
    Different types of donations and their respective tax deductibility 
    Double tax deduction (DTD) scheme 
    List of registered grantmakers 
    Frequently Asked Questions
 

Casino tax

  How casino tax is computed
  Filing and paying casino tax
 

Private lottery duty

  What is private lottery duty
    Operating fruit machines and / or conducting private lotteries 
    Private lottery duty rate
    Documents to be submitted
    When to pay
    How to pay
    Penalties for non-compliance
 

Betting & sweepstake duties

  Scope of duty 
    Promoter of betting activities 
    Calculating duty 
    Reporting and paying duty 

TV licence fee

  What is the link-up between IRAS and MDA
    How do I apply for a TV Licence
    What will happen to my TV Licence if I sell my property or move to a new property
    What will happen to my TV Licence if my property is rented out
    How do I terminate my TV Licence
    Where do I find out more information on TV licence 
 

 About IRAS

 News & Events

 Careers

 Ask IRAS 

 Useful Links

 Contact Info

 Feedback 

 Report on tax evasion

Businesses

 

Jobs Credit Scheme 

For companies

    Current tax rate
    Guide for new companies
        What is a company
        Scope of tax
        When and how to file income
        Tax exemption scheme for new start-up companies
    Tax exemption scheme for new start-up companies
    Deductible & non-deductible business expenses 
    Capital allowances 
    Completion of Form C 
    Payments to non-resident companies that attract withholding tax 
  Filing Estimated Chargeable Income (ECI)
        What is ECI  / Who needs to file
        When to file /  What if I don't file 
        How to file
        How to revise ECI amount
        How to pay
    Filing Income Tax Form (Form C)
        What is Form C / Who needs to file
        When to file
        How to obtain Form C
        What documents need to be filed
        How to complete Form C
        How to file
      How to revise Form C 
      How to check Form C or assessment status 
      Penalties for filing late or not filing
      Penalties for filing a wrong return
    Preparing tax computation
        What is a tax computation
        Basic Corporate Tax Calculator 
        What is taxable income
        What can be deducted
        For investment holding companies
        For company servicing only related companies
        For property developers
        For shipping companies
    After getting Notice of Assessment
        How to pay
        Penalties for paying late or not paying
        Refund of tax
        How to object to NOA
        Request copy of NOA 
    If your company is dormant 
    If you are applying for strike-off/to cease registration 
    If you are under liquidation/judicial management/receivership 
    Updating company particulars
    Keeping proper records
    If you receive foreign income
        Resident vs non resident
        Applying for certificate of residence
        Exemption of foreign sourced income
        What is Avoidance of Double Tax Agreement
        Claiming Double Tax Relief
        List of Avoidance of Double Tax Agreements
    If you pay non-residents and non-resident companies (withholding tax)
    Applying for tax incentives
    Advance ruling system for income tax 
  Request copy of NOA & other documents
    One-tier tax system vs. imputation system
 

For partners

  If you are the precedent partner 
    File Form P (4-line statement) 
    Guide for new partnerships
    Wha is a partnership/ limited liability partnership (LLP)/ limited partnership (LP) 
    Keeping proper records and accounts 
  Filing your tax
        Know what is taxable, what is not
        Deductions to save tax (expenses, donations, reliefs...)
        How to file
        How to calculate your tax
        Penalties for filing late or not filing
        Penalties for filing a wrong return
  After filing
        Change filing mistakes
        Check if IRAS received your tax form
        Check status of assessment
    After getting tax bill (Notice of Assessment)
        What if the tax amount is not correct
        How to pay
      Claim refunds
        Medisave contributions 
        If you pay foreigners or foreign companies (withholding tax) 
        If you are a foreigner ceasing business & leaving Singapore 
        Request copy of tax bill and other documents 
        Update personal particulars 
 

For sole-proprietors / self-employed

    Medisave contributions 
    How do I make amendments to my tax filing
    How do I object to my finalised assessment 
    Request copy of tax bill & other documents 
    Am I an Employee or Self-Employed 
    Filing your tax
        Prepare statement of accounts and create the 4-line statement 
        Know what is taxable, what is not
        Deductions to save tax
        How to file
        How to calculate your tax
      Common Filing Mistakes 
        Penalties for filing late or not filing
        Penalties for filing a wrong return
    After filing
      Check if IRAS received my tax form
        Check status of assessment
        Change filing details 
    After getting tax bill
        What if the tax amount is not correct
        How to pay 
        Penalties for paying late or not paying
        Claim refunds
        Supplementary Retirement Scheme 
        Foreigners ceasing business & leaving Singapore 
        If you pay non-residents or non-resident companies (withholding tax) 
        Who is a sole-proprietor 
        Tax guide for new sole-proprietors 
        keeping proper records & accounts 
        Update personal particulars 
 

Responsibilities as an employer

    Filing employee earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
    FAQs on employee's remuneration
    Keeping proper records 
    Getting tax clearance for Foreign &SPR employees (IR21) 

Withholding tax

    What is withholding tax
    If you pay non-resident professionals
        Who are non-resident professionals 
        Tax obligations (withholding tax)
        Calculate withholding tax
        Multiple payments for a single engagement 
        Claim exemption under tax treaty
        Different tax treatment between non-resident professional and employee 
        Non-resident arbitrators 
        FAQs
    If you pay non-resident public entertainers
        Who are non-resident public entertainers 
        Tax obligations (withholding tax)
        What is taxable, what is not
        Calculate withholding tax
        Claim tax exemption
        Multiple payments for a single engagement
        FAQs
    If you pay non-resident directors
        Who is a non-resident director 
        Tax obligations (withholding tax)
        What is taxable, what is not
      FAQs
    If you pay non-resident companies
        For what payments do I withhold tax
        What payments are exempt from withholding tax
        Withholding tax rates
    Foreigners/Singapore Permanent Residents when they withdraw from their Supplementary Retirement Scheme (SRS) Account 
        Tax obligations (withholding tax)
        Calculate withholding tax
    Forms to use when filing withholding tax
    When to file and pay
    Claiming of relief/exemption under the Avoidance of Double Taxation Agreement (DTA) 
    Confirmation of Payment (CP) 
    How to pay
    Penalties for paying late or not paying
    Tax Forms
 

 Goods & services tax (GST)

Registering for GST

    Do I have to register
  For local entities 
    For overseas entities 
    Group registration (single GST registration for a group of companies)
    Divisional registration (separate GST registration for independent division within a single company)
  What must I do after registering
    Do I have to pay security deposit
  Late notification of liability for GST registration 
Responsibilities and obligations of a GST-registered person 

For GST-registered traders

    What is GST 
    How to complete your GST returns correctly 
  When to zero-rate (0%) 
    What are taxable goods and services (including deemed supplies) 
    How to claim GST on expenses, purchases (including imports) & bad debt 
    How to pay, charge & implement GST
      What to do with your price displays, invoices & accounts 
      What are taxable goods & services (including deemed supplies)
      What are exempt supplies 
      What GST rate to charge on taxable goods & services
      When should GST be reported/accounted in your return
      How to pay GST on imports
      How to implement the GST rate change
    How to complete & file your GST returns
      Complete your GST returns correctly 
      Choose the right accounting periods
    Report foreign exchange differences
      Correct mistakes in past returns
      Compulsory e-Filing of GST
      Penalties for filing late or not filing
      Important due dates 
    After getting GST assessment
      How to pay
      When will refunds be made 
      Penalties for paying late or not paying 
      How to object to GST assessment 
    Guide for new GST-registered traders 
    GST schemes
      Hand-Carried Exports Scheme 
      Tourist Refund Scheme
      Cash Accounting Scheme
      Gross Margin Scheme
      Major Exporter Scheme
      Zero GST Warehouse Scheme
      Waiver Of GST For Goods Removed From Zero GST Warehouse By MES Trader
      Suspension of GST on Goods Temporarily Removed from Zero GST or Licensed Warehouse for Auctions and Exhibitions 
      Approved Contract Manufacturer And Trader (ACMT) Scheme
      Approved Third Party Logistics Company (3PL) Scheme
    Approved Marine Fuel Trader (MFT) Scheme
    Advance ruling system for GST 
    GST compliance tips 
    Notify IRAS of changes to your business
    How to cancel your GST registration 
  GST Glossary
 

For non-GST registered traders

 

Check if a business is GST registered

IRAS' Accounting Software Register

 

How GST affects you as a consumer 

    Charging of GST 
    Shoppers 
    Tourists 
    Buying Services 
    Dining at restaurants 
    Travellers (including locals) bringing new articles, personal effects, souvenirs & gifts into Singapore 
    Goods that are imported via postal parcels 
 

 Quick links

 

Tax agents

 

e-Tax guides

    Income Tax
    GST
    Property
    Stamp duty
    Charities/ IPCs
    Compliance 
 

e-Services

    Individuals
    Businesses
    GST
    Property
    EASY
    Other e-Services
 

Tax rates

    Individual Income Tax Rates 
    Corporate Tax Rates 
    Property Tax Rates 
    Goods & Services (GST) Rate 
    Trust (including income from estates)
    Stamp Duty 
    Clubs, trade associations, MCs and town councils 
    Private Lottery Duty 
    Betting and Sweepstake Duties 
 

Tax payment

    Individuals
  Businesses
  Property
  GST
  Other taxes and services
 

Refunds

 

Tax forms

    Individuals
    Businesses & Employers
    GST
    Property
    Other taxes & services
    GIRO application forms 
 

Tax treaties

 

Tax acts

    Income Tax
    Goods and Services tax
    Property Tax
    Property Tax (Surcharge)
    Appraisers and House Agents
    Betting and Sweepstake Duties
  Economic Expansion incentives
    Estate Duty
    Private Lotteries
    Stamp Duties
    Casino Tax 
 

Exchange rates

 

Tax academy

 


Last Updated on 4 June 2010

© 2007 Inland Revenue Authority of Singapore. All Rights Reserved.