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On this page:
Who We Are
- What We Do
Taxes
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Individual Income Tax
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Basics of Individual Income Tax
- Managing myTax Portal account
- Understanding my Income Tax filing
- Tax residency and tax rates
- What is taxable, what is not
- Tax reliefs, rebates and deductions
- Receive tax bill, pay tax, check refunds
- Special tax schemes
- Consequences of non-compliance
- Voluntary disclosure of errors for reduced penalties
- Report tax evasion
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Employees
- Basic guide for new individual taxpayers
- Managing myTax Portal Account
- Understanding my Income Tax filing
- Tax residency and tax rates
- What is taxable, what is not
- Tax reliefs, rebates & deductions
- Receive tax bill, pay tax, check refunds
- Scenario-based FAQs for working in Singapore and abroad
- Special tax schemes
- Consequences of non-compliance
- Voluntary disclosure of errors for reduced penalties
- Report tax evasion
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Self-Employed and Partnerships
- Am I a self-employed person?
- Tax obligations of self-employed persons
- Tax obligations of partnerships
- Tax obligations by industry, trade or profession
- Keeping proper records and accounts
- Tax obligations of foreigners ceasing business or leaving Singapore permanently
- Managing myTax Portal Account
- Understanding my Income Tax filing
- Understanding tax filing and payment
- Calculating my business income
- Business expenses and deductions
- Tax residency and tax rates
- Tax reliefs, rebates & deductions
- Receive tax bill, pay tax, check refunds
- I have other side or personal income
- Special tax schemes
- Consequences of non-compliance
- Voluntary disclosure of errors for reduced penalties
- Report tax evasion
- Non-Residents
- Employers
- My Situation
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Basics of Individual Income Tax
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Corporate Income Tax
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Basics of Corporate Income Tax
- Corporate Income Tax Filing Season 2024
- Basic Guide to Corporate Income Tax for Companies
- Tax Residency of a Company/ Certificate of Residence
- Record Keeping Requirements
- Obtaining a Copy of Documents Issued by IRAS
- Corporate Income Tax Rate, Rebates & Tax Exemption Schemes
- Updating Company Particulars
- e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax
- Estimated Chargeable Income (ECI) Filing
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Form C-S/ Form C-S (Lite)/ Form C Filing
- Overview of Form C-S/ Form C-S (Lite)/ Form C
- Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C
- Preparing a Tax Computation
- Penalties for Errors in Tax Returns
- Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)
- After Filing Form C-S/ Form C-S (Lite)/ Form C
- Using Accounting Software to Prepare & File Form C-S Seamlessly
- Corporate Income Tax Payment
- Corporate Income Tax Compliance
- Income & Deductions for Companies
- Dormant Companies or Companies Closing Down
- Specific Industries
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Specific Topics
- Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications
- Advance Ruling System for Income Tax
- Transfer Pricing
- Productivity & Innovation Credit (PIC) Scheme
- Interbank Offered Rate Reform & the Tax Implications
- Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions
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Basics of Corporate Income Tax
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Goods & Services Tax (GST)
- Basics of GST
- GST Rate Change
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GST Registration/Deregistration
- Do I Need to Register for GST
- Factors to Consider Before Registering Voluntarily for GST
- Applying for GST Registration
- Applying for exemption from GST registration
- Applying for special GST registration (Group registration and Divisional registration)
- Cancelling GST Registration
- Guarantee
- Voluntary Disclosure for Wrongful Collection of GST
- Check if you need to register for GST
- Check if you need to register for GST (OVR)
- Charging GST (Output Tax)
- Claiming GST (Input Tax)
- GST and Digital Economy
- Filing GST
- GST Payments/Refunds
- Consumers
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Specific Business Sectors
- Advertising
- Aerospace and Aviation
- Air and Sea Containers
- Auction
- Biomedical
- Bunkering
- Charities and Non-Profit Organisations
- Construction
- Consultancy and Professional Services
- Digital Payment Tokens
- e-Commerce
- Energy
- Finance
- Gold Jewellery
- Hotel and Food & Beverage
- Logistics and Freight Forwarding
- Manufacturing
- Marine and Shipping
- Motor Trade
- Pawnbroking
- Real Estate
- REITs and Registered Business Trusts
- Retail
- Telecommunications
- Travel
- Carbon Credits
- General GST Schemes
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Industry-Specific GST Schemes
- Approved Contract Manufacturer and Trader (ACMT) Scheme
- Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
- Approved Marine Customer Scheme (AMCS)
- Approved Marine Fuel Trader (MFT) Scheme
- Approved Refiner and Consolidator Scheme (ARCS)
- Approved Third Party Logistics (3PL) Company Scheme
- Specialised Warehouse Scheme (SWS)
- Getting It Right
- Other Services
- GST InvoiceNow Requirement
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International Tax
- International Tax Agreements Concluded by Singapore
- Common Reporting Standard (CRS)
- Country-by-Country Reporting (CbCR)
- Foreign Account Tax Compliance Act (FATCA)
- Transfer Pricing
- Dispute Prevention and Resolution
- Singapore's Competent Authorities for International Tax Agreements
- List of DTAs, Limited DTAs and EOI Arrangements
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Withholding Tax
- Basics of Withholding Tax
- Payments to Non-Resident Company
- Payments to Non-Resident Director
- Payments to non-resident professional (consultant, trainer, coach, etc.)
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Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)
- Non-resident public entertainer
- Tax obligations of non-resident public entertainer
- Treatment of income for non-resident public entertainer
- Withholding tax calculations for non-resident public entertainer
- Exemption of income for non-resident public entertainer
- Tax refund for resident public entertainer
- Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
- Withholding Tax Filing
- Withholding Tax Payments
- Withholding Tax Reporting Compliance
- Other Taxes
Schemes
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Government Schemes
- Enterprise Innovation Scheme (EIS)
- Refundable Investment Credit (RIC)
- Jobs Growth Incentive (JGI)
- Progressive Wage Credit Scheme (PWCS)
- Uplifting Employment Credit (UEC)
- Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)
- Self-review for Eligibility of Payouts
- Jobs Support Scheme (JSS)
- Wage Credit Scheme (WCS)
- SkillsFuture Enterprise Credit
- MediShield Life (MSHL)
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GST
- General GST Schemes
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Industry-Specific GST Schemes
- Approved Contract Manufacturer and Trader (ACMT) Scheme
- Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
- Approved Marine Customer Scheme (AMCS)
- Approved Marine Fuel Trader (MFT) Scheme
- Approved Refiner and Consolidator Scheme (ARCS)
- Approved Third Party Logistics (3PL) Company Scheme
- Specialised Warehouse Scheme (SWS)
Digital Services
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Employees
- Check Outstanding Tax
- Enquire GIRO
- Cancel GIRO
- Enquire Payment
- Make Tax Payment
- Reinstate GIRO
- View Individual Tax Notices
- View Account Summary
- Apply Extension of Time to File
- Check Employment Income Status
- View GIRO Plan
- File Income Tax Return
- myTax Mail
- Update Contact & Notification Preferences
- Amend Tax Bill
- Pay Taxes
- Apply/Manage GIRO Plan
- Update Notice Preferences (Individuals)
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Employers
- Tips on e-Filing
- Tax Clearance - View Tax Clearance Notices/Letters
- Tax Clearance - File Form IR21
- Tax Clearance - View Form IR21 Records
- Submit Employment Income Records
- Register for AIS
- Search AIS Organisation
- myTax Mail
- Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request
- Small Business Recovery Grant – Eligibility Search
- Jobs Growth Incentive – Breakdown Records
- Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request
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Partnerships
- File Form P
- View Partnership Tax Filing Status
- Request Extension of Time to File
- Appeal Penalty Waiver
- View Partnership Notices/ Letters
- Update Partnership Contact Details
- myTax Mail
- Apply for EIS Cash Payout
- View EIS Cash Payout Application Status
- Submit EIS Enhanced Deduction/ Allowance Records
- View EIS Notices/ Letters
- View PIC Scheme Notices
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Companies/ Tax agents
- Check Corporate Income Tax Status
- View Notices/ Letters - PIC Scheme
- View Account Summary
- View GIRO Plan
- View Notices/ Letters - Corporate Tax
- Access Tax Agent e-Services
- Pay Taxes
- Apply/ Manage GIRO Plan
- Update Notice Preferences (Businesses)
- View Corporate Tax Filing Status
- Access Company Dashboard
- File Form C-S/ Form C-S (Lite)
- Update Corporate Profile/ Contact Details
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Property Owners
- View Property Tax Notices
- View/ Cancel Payment Plan
- myTax Mail
- Update Contact Details
- View Property Dashboard
- Pay Taxes
- Apply for Payment Plan
- Update Notice Preferences (Businesses)
- Update Notice Preferences (Individuals)
- Check Property Tax Balance
- View Account Summary
- Apply/ Withdraw for Owner-Occupier Tax Rates
- Apply House and/or Unit Number
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GST
- View Account Summary
- View/ Cancel Payment Plan
- myTax Mail
- GST Registered Business Search
- Notices/ Letters
- File GST Return/ Edit Past Return
- Pay Taxes
- Apply for Payment Plan
- Update Notice Preferences (Businesses)
- Retrieve GST Returns/ Assessments for ASK Review
- View GST Filing Status
- Update GST Contact Details
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Stamp Duty
- Stamping: Lease/ Tenancy
- Stamping: Mortgage
- Stamping: Sale and Purchase (For Sellers)
- Stamping: Sale and Purchase (For Buyers)
- Stamping: Shares
- Requests: Amendment to Stamp Certificate
- Stamping: Others - Declaration of Trust/ Trust Deed
- Requests: Apply for Assessment/ Appeal/ Remission
- Stamping: Additional Stamp Duty
- Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
- Stamping: Others - Other Transfer (Dutiable documents)
- Requests: Object to an Assessment
- Stamp Duty Chatbot
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Automatic Exchange of Information (CRS and FATCA)
- Apply for CRS Registration
- Check CRS Registration Status
- View/ Update FI AEOI Profile
- View/ Update My Profile
- View AEOI Contact Details
- View/ Edit Trustee-Documented Trusts
- View AEOI e-Service Transaction History
- Submit CRS or FATCA Return
- View Submitted Financial Account Report
- View AEOI Notices/ Letters
- Email Us on AEOI matters
- Apply to deregister for AEOI
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Others
- IRAS Bot
- Corppass
- Institutions of a Public Character and Qualifying Grantmakers
- Government Payout Schemes
- IRAS Digital Notices
- Singpass Foreign user Account (SFA) for Foreign Individuals
- myTax Portal Technical FAQ
- Download Donation Application & Submit Records
- CVS (Previously known as BIPS) Service Giving Declaration Form Submission
- Update Notice Preferences (Individuals)
- Update Notice Preferences (Businesses)
- Key Enhancements to myTax Portal
Digital Collaboration
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Tax Rates
- Individual Income Tax Rates
- Corporate Income Tax Rates
- Property Tax Rates
- Goods and Services Tax (GST) rates
- Trust (Including income from estates)
- Stamp Duty
- Clubs, Trade Associations, MCs and Town councils
- Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
- Betting, Lotteries and Sweepstakes
- Casino Tax Rates