Sitemap

Who We Are

• Our Organisation
  • Mission, vision, core values, and logo
  • Board members and committees
  • Senior Management
  • Organisation structure
  • Social responsibility statement
  • History and milestones
  • Awards and accolades
  • Data Protection Statement

• What We Do
  • Taxes in Singapore
    • The Singapore tax system
    • Taxes and nation building
    • Encouraging Tax Compliance
  • Public Engagement
    • Public Feedback
    • Partnership with Tax Agents
  • Annual Reports and Publications
    • Annual Reports
    • taxBytes@IRAS
    • Tax Statistics
  • Commitment to Service
    • Service Excellence for IRAS
    • IRAS Service Awards
    • Public Sector Transformation Awards
  • Corporate Governance
    • Whistleblowing

• Social Site
  • Digital Gallery
  • Life at IRAS
  • Partnering for Progress (Resources)

Taxes

• Individual Income Tax
  • 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
  • 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
  • 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
    • Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
    • Information to share with employees
    • Auto Inclusion Scheme (AIS) for Employment Income
    • Understanding the Tax Treatment
    • Retrenchment Exercise in the Company
    • Tax Clearance for Foreign & SPR Employees (IR21)
    • Digital Services
  • My Situation
    • I have retired
    • I have been retrenched
    • I have a newborn
    • I am affected by COVID-19
    • I have other side or personal income
    • I am starting a new business
    • I have rented out my property
    • I received an audit letter
    • My family member has passed away
    • Scenario-based FAQs for working in Singapore and abroad

• Corporate Income Tax
  • 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
  • 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
    • Paying Corporate Income Taxes
    • Experiencing difficulties in paying your tax?
    • Late payment or non-payment of Corporate Income Tax
  • Corporate Income Tax Compliance
    • Best Practices When Writing to IRAS
    • Getting Companies to Comply
    • Voluntary Disclosure of Errors for Reduced Penalties
    • International Compliance Assurance Programme (ICAP)
    • Enhanced Taxpayer Relationship (ETR) Programme
    • About Tax Governance and Tax Risk Management
    • Tax Evasion or Fraud
  • Income & Deductions for Companies
    • Taxable & Non-Taxable Income
    • Companies Receiving Foreign Income
    • Business Expenses
    • Claiming Allowances
    • Claiming Reliefs
    • Unutilised Items (Capital Allowances, Trade Losses & Donations)
    • Applying for Tax Incentives
  • Dormant Companies or Companies Closing Down
    • Dormant Companies
    • Companies Applying for Strike Off/ to Cease Registration
    • Companies under Liquidation/ Judicial Management/ Receivership
  • Specific Industries
    • Car Rental Companies
    • Car Tuition Companies
    • Companies Servicing Only Related Companies
    • Construction Companies
    • Investment Holding Companies
    • Property Developers
    • Shipping Companies
  • 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

• Property Tax
  • Property Owners
    • 2025 Property Tax Bill
    • Property Tax At A Glance
    • Annual Value
    • Property Tax Rates
    • Information for HDB Flat Owners
    • Tax Bills and Notices
    • View Statement of Account or View Bills and Notices
    • Payments
    • Object to Annual Value
    • Property Tax Reliefs
    • Your situation
  • Property Buyers
    • Buying HDB Flats
    • Buying Private Residential Properties
    • Buying Vacant Land or Development Sites
    • Buying Other Types of Properties
  • Property Professionals
    • Real Estate/Housing Agents
    • Appraisers/Valuer
    • Developer
    • Architects
    • Lawyer/Legal Professional
  • Other Services
    • Check Outstanding Property Tax
    • Change Mailing Address
    • Interactive Property Tax Calculators
    • Check Rental Transactions from other Government Agencies
  • Tax Compliance
    • Property Tax Audits by IRAS
    • Tax Evasion or Fraud
    • Update IRAS to Avoid Penalties

• Goods & Services Tax (GST)
  • Basics of GST
    • Goods and Services Tax (GST): What It Is and How It Works
    • Current GST Rates
    • Responsibilities of a GST-registered Business
    • Invoicing, Price Display and Record Keeping
    • e-Learning course Registering for GST
    • e-Learning course Overview of GST
    • e-Learning Videos on GST
  • GST Rate Change
    • GST Rate Change for Businesses
    • GST Rate Change for Consumers
  • 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)
    • When to Charge Goods and Services Tax (GST)
    • When to charge 0% GST (Zero-rate)
    • When is GST not charged
    • Common scenarios - Do I charge GST
    • When to Report Supplies in GST Returns
    • Foreign Currency Transactions
  • Claiming GST (Input Tax)
    • Conditions for Claiming Input Tax
    • Importing of Goods
    • Claiming Input Tax in the Right Accounting Period
    • Claiming Input Tax Incurred to Make Exempt Supplies
    • Claiming GST Incurred Before GST Registration/Incorporation
    • Paying Suppliers After Claiming GST
    • Common scenarios - Do I claim GST
  • GST and Digital Economy
    • Local Businesses
    • Overseas Businesses
    • A Guide to GST on Supplies of Low-Value Goods and Remote Services
    • A Guide to Accounting GST on Low-Value Goods by way of Reverse Charge
  • Filing GST
    • Overview of GST e-Filing Process
    • Completing GST returns
    • Correcting Errors Made in GST Return (Filing GST F7)
    • Due Dates and Requests for Extension
    • Late filing or non-filing of GST Returns (F5/F8)
    • Check Status of GST Return
    • Check Acknowledgements / Correspondence / Notices
  • GST Payments/Refunds
    • How to Pay
    • Experiencing difficulties in paying your tax?
    • Late payment or non-payment of GST
    • Check Account Summary / Payments
    • Revising Estimated Assessment
  • Consumers
    • Tourist Refund Scheme
    • Buying from a GST-registered business
    • Consumers Importing Goods into Singapore
    • Travellers bringing goods into Singapore
    • Purchasing Remote Services from Overseas Service Providers
    • GST on Imported Low-Value Goods
    • Checking if a business is GST-registered
  • 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
    • Cash Accounting Scheme
    • Discounted Sale Price Scheme
    • Gross Margin Scheme
    • Hand-Carried Exports Scheme (HCES)
    • Import GST Deferment Scheme (IGDS)
    • Major Exporter Scheme (MES)
    • Tourist Refund Scheme (for retailers)
    • Zero GST (ZG) Warehouse Scheme
  • 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
    • Wrongful Collection of GST by GST-registered persons
    • Voluntary Compliance Initiatives
    • Voluntary Disclosure of Errors for Reduced Penalties
    • GST Audits by IRAS
    • Object to Audit Assessment
    • Tax Evasion or Fraud
    • Tax Governance and Tax Risk Management
  • Other Services
    • Notifying IRAS of Changes
    • Changing GST Accounting Periods
    • Advance Ruling System for GST
  • GST InvoiceNow Requirement

• Stamp Duty
  • For Property
    • Basics of Stamp Duty for Property
    • Buying or Acquiring Property
    • Selling or Disposing Property
    • Renting a Property
    • Paying Stamp Duty
    • Appeals, Refunds, Reliefs and Remissions
    • Getting it right
    • Other Services
  • For Property-Holding Entities ('PHE')
    • Basics of Stamp Duty for Property-Holding Entities
    • Buying or Acquiring Property-Holding Entities
    • Selling or Disposing Property-Holding Entities
    • Paying Stamp Duty
    • Claiming Refunds
    • Getting it right
    • Other Services
  • For Shares
    • Basics of Stamp Duty for Shares
    • Mortgaging Shares
    • Buying or Acquiring Shares
    • Paying Stamp Duty
    • Claiming Refunds, Reliefs and Remissions
    • Getting it right
    • Other Services

• International Tax
  • International Tax Agreements Concluded by Singapore
    • List of DTAs, Limited DTAs and EOI Arrangements
    • Exchange of Information Arrangements
    • Multilateral Convention on Mutual Administrative Assistance in Tax Matters
    • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
  • Common Reporting Standard (CRS)
    • CRS Overview and Latest Developments
    • CRS Registration and Deregistration
    • CRS Filing
    • Getting It Right - CRS Compliance
    • Basic information for account holders of Financial Institutions
  • Crypto-Asset Reporting Framework (CARF) 
    • CARF Overview and Latest Developments
  • Foreign Account Tax Compliance Act (FATCA)
    • FATCA Overview and Latest Developments
    • FATCA Registration and Deregistration
    • FATCA Filing
    • FATCA Compliance
    • Basic information for account holders of Financial Institutions
  • Singapore's Competent Authorities for International Tax Agreements
  • List of DTAs, Limited DTAs and EOI Arrangements
  • Dispute Prevention and Resolution
    • Mutual Agreement Procedure and Arbitration
    • Advance Pricing Arrangements (APAs)
    • International Compliance Assurance Programme (ICAP)
  • Country-by-Country Reporting (CbCR)
  • Transfer Pricing

• Withholding Tax
  • Basics of Withholding Tax
    • Overview of Withholding Tax (WHT)
    • Types of Payment and Withholding Tax (WHT) Rates
  • Payments to Non-Resident Company
    • Payments that are Subject to Withholding Tax
    • Payments that are Not Subject to Withholding Tax
  • Payments to Non-Resident Director
    • Board director
    • Tax obligations for non-resident director
    • Remuneration of non-resident director
    • Tax refund for resident director
  • Payments to non-resident professional (consultant, trainer, coach, etc.)
    • Non-resident professionals
    • Tax obligations for non-resident professional
    • Treatment of income for non-resident professional
    • Non-resident professional vs. Employee
    • Tax treaties and non-resident professional
    • Non-resident arbitrator
    • Non-resident mediator
    • Tax refund for resident professional
  • 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)
    • Tax obligations for SRS withdrawal
    • Calculating withholding tax
  • Withholding Tax Filing
    • Withholding Tax (WHT) Filing and Payment Due Date
    • Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
    • Common Errors Made by Payers
    • How to File
    • Making amendment after filing/ claiming refund
  • Withholding Tax Payments
    • How to Pay
    • Late payment or non-payment of Withholding Tax (WHT)
    • Confirmation of Payment (CP)
  • Withholding Tax Reporting Compliance
    • Voluntary Disclosure of Errors for Reduced Penalties
    • Tax Evasion or Fraud

• Pillar 2 Top-up Taxes
  • Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)

• Other Taxes
  • Trusts
    • Income Tax of Estate/ Trust
    • Guide for Administrators or Trustees
    • Working Out Estate/ Trust Income Tax by Trustee and Beneficiary
    • Filing Estate/ Trust Income Tax (Form T)
    • Paying Estate/ Trust Income Tax
  • Gambling Duties
    • Basics of Gambling Duties
    • Betting, Lotteries and Sweepstakes
    • Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
  • Betting and Sweepstake Duties
  • Casino Tax
    • Filing & Paying Casino Tax
    • Income Tax Treatment for International Market Agents & Representatives
    • Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
  • Charities
    • Charities / IPCs & Taxes
    • Tax Deduction Scheme for Grantmakers
    • Donations & Tax Deductions
  • Bodies of Persons
    • Overview of bodies of persons & income that is taxable 
    • Filing Clubs and Associations Income Tax
    • After Filing Form P1
    • Paying Taxes or Claiming Refunds
    • FAQs
  • Estate Duty
    • Estate Duty
    • Estate Duty Glossary
    • FAQs
    • Estate Duty Forms
    • Getting Estate Duty Clearance
    • How to Calculate Estate Duty
    • Late Payment or Non-Payment of Estate Duty
    • Trust (including income from Estates)
    • How to Pay

Schemes

• Government Schemes
  • Enterprise Innovation Scheme (EIS)
  • Refundable Investment Credit (RIC)
  • Jobs Growth Incentive (JGI)
  • Progressive Wage Credit Scheme (PWCS)
    • PWCS Glossary
  • 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)
    • Specific Industries in Tiers and SSIC Codes
  • Wage Credit Scheme (WCS)
    • WCS Glossary
  • SkillsFuture Enterprise Credit
  • MediShield Life (MSHL)

• Corporate Income Tax
  • Corporate Volunteer Scheme
  • Double Tax Deduction for Internationalisation Scheme
  • Productivity and Innovation Credit (PIC) Scheme

• GST
  • General GST Schemes
    • Cash Accounting Scheme
    • Discounted Sale Price Scheme
    • Gross Margin Scheme
    • Hand-Carried Exports Scheme (HCES)
    • Import GST Deferment Scheme (IGDS)
    • Major Exporter Scheme (MES)
    • Tourist Refund Scheme (TRS) for Businesses
    • Zero GST (ZG) Warehouse Scheme
  • 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)

• Individual Income Tax
  • Angel Investors Tax Deduction Scheme (AITD)
  • Not Ordinarily Resident (NOR) Scheme
  • SRS contributions and tax relief
  • Tax on SRS withdrawals
  • Withholding Tax on SRS

Digital Services

• 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)

• Self-employed
  • File Income Tax Return
  • Search Commission-Paying Organisation
  • Apply for EIS Cash Payout
  • Apply Extension of Time to File
  • Amend Tax Bill
  • View Individual Tax Notices
  • View Account Summary
  • Pay Taxes
  • Apply/ Manage GIRO Plan
  • View GIRO Plan
  • Update Contact & Notification Preferences
  • myTax Mail

• Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
  • Submit Income Records for Self-Employed

• 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

• 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

• 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

• Commission-paying organisations
  • e-Submission of Commission
    • Information to prepare for commission income submission
    • Submit commission records
    • Amend submitted commission income records
  • Submit Commission Records

• 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

• Property Professionals
  • Check Annual Value of Property
  • Update Property Ownership
  • Apply House and/or Unit Number

• 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

• 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

• Withholding Tax
  • File S45 Form
  • Retrieve S45 Form (Draft)
  • Approve S45 Form
  • Submit S45 Form
  • View/Amend S45 Form
  • View S45 GIRO Plan
  • View S45 COR Status
  • View S45 Notices/Letters
  • Update Notice Preferences (Businesses)
  • Update Notice Preferences (Individuals)

• 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

• Others
  • IRAS Bot
  • Corppass
  • Institutions of a Public Character and Qualifying Grantmakers
    • Submission of donation records
  • 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

• For Businesses/ Employers

• For Tax Agents
  • #SeamlessFilingFromSoftware (#SFFS) for Tax Agents
  • External Value Network (EVN)

• For Software Developers
  • Partnership with Software Developers
  • Accounting/ Tax Software
    • IRAS Accounting Software Register Plus (ASR+)
    • IRAS Digital Integration Incentive (DII)
  • Payroll Software
    • How to support AIS submission as a vendor
    • #SeamlessFilingFromSoftware (#SFFS) for Tax Clearance (IR21)

News & Events

• Newsroom
  • News articles

• Events
  • Strategic Partner Conferences

• Announcements
  • COVID-19 - Advisory to Taxpayers
  • Advisory on Scam & Fraudulent Activities
  • Scam Advisory 
    • Tax Refund Scam
    • Investment Scam
    • Tax Filing and Payment Scam
    • Fake Stamp Certificate Scam
    • Anti-Scam Resource Guide
  • IRAS API Marketplace

Careers

• Overview

• Opportunities at IRAS
  • Full-time positions at IRAS
  • Scholarships
  • Internships at IRAS
  • Management Associate Programme

• The IRAS family
  • Hear from our people
  • Life at IRAS

• Staff development & welfare
  • Career progression at IRAS
  • Learning & growth
  • Staff benefits & rewards

Contact Us

• Individual Income Tax

• Corporate Income Tax

• Property Tax

• Goods & Services Tax (GST)

• Withholding Tax

• International Tax Enquiries

• Other Taxes

• Enquiries on Schemes

• Report Tax Evasion

• Feedback to Quality Service Manager (QSM)

• Locate Us

• Stamp Duty Enquiries

Quick Links

• Calculators

• e-Learning

• e-Tax Guides

• Exchange Rates

• Forms
  • Employees
  • Non-Resident Individuals
  • Self-Employed
  • Employers
  • Partnerships
  • Companies
  • e-Submission
  • Property
    • Non-Residential Properties (Offices, Shops, Factories)
    • Residential Properties (HDB Flats, Condominiums, Landed Housing)
    • Vacant Land or Development Site
    • All Property Owners
  • GST
    • Self-review
    • GST schemes
    • GST registration/deregistration
    • Others
  • Stamp Duty
  • Withholding Tax
  • Other Taxes and Services
    • GIRO Application Forms
    • Pension and Provident Funds approved under Section 5 of the Income Tax Act
    • Charities
    • Estate Duty
    • Gambling Duties
    • Clubs and Associations
    • Trust

• Payments
  • Individual Income Tax
  • Corporate Income Tax
  • Property Tax
  • Goods & Services Tax (GST)
  • Stamp Duty 
  • Withholding Tax
  • PayNow QR
  • AXS
  • AXS for SD
  • PayNow QR for SD
  • One-time GIRO deduction using DBS/POSB for SD

• Refunds

• Tax Acts

• Tax Agents
  • IRAS-Tax Agent Relationship
  • Corporate Income Tax Seminars for Tax Agents
  • Bulk extension for filing of individual income tax returns for YA 2024

• 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