Follow this step-by-step guide to help you navigate your tax matters as a new taxpayer.
On this page:
Step 1: Update Your Contact Details at myTax Portal to receive timely notifications
To ensure that you receive tax notices/ letters and notifications on time, you should update your contact details and notice preferences using the 'Update Contact & Notification Preferences' digital service at myTax Portal.
Please refer to update particulars for detailed instructions on how to update your personal details, including your residential and mailing addresses.
Step 2: Understand the Tax Season
Individuals are taxed based on the income earned in the previous calendar year. For example, income taxed in Year of Assessment 2025 refers to income earned from 1 Jan 2024 to 31 Dec 2024.
When to File for Tax Season 2025
Filing for the Year of Assessment 2025 begins on 1 Mar 2025 and you must e-File your Income tax Return on myTax Portal by 18 Apr 2025.
Learn more about the important dates and the filing process for Tax Season 2025.
Step 3: Determine Your Tax Filing Requirements
Based on your situation, you may or may not be required to file your Income Tax Return. Refer to the table below for a quick guide to find out which category you fall under:
| No. | Taxpayer Group | Type of notification received | Action required |
|---|---|---|---|
| 1 | Taxpayers who are required to file an Income Tax Return | You will receive a letter, form, email or SMS informing you to file an Income Tax Return | You must file regardless of:
|
| 2 | Taxpayers who are on the No-Filing Service (NFS) | You will receive a letter, email or SMS informing you that you have been selected for the No-Filing Service | You are not required to file an Income Tax Return. We have pre-filled your return based on your income information provided by your employer and your previous year’s relief claims. Please verify at myTax Portal that the pre-filled information is correct by 18 Apr. If you wish to make any adjustments to your income details or relief claims, you can select "Individuals" > "File Income Tax Return" to file your return at myTax Portal. Find out more on e-Filing your Income Tax Return. You will receive your Notice of Assessment or tax bill from end Apr to Sep 2025. |
| 3 | Taxpayers who are selected for Direct Notice of Assessment (D-NOA) | You did not receive any filing notification and you see a message on myTax Portal saying, “We will notify you once your tax bill is ready or if any action is required from you”. | No action is required from you at the moment. IRAS will inform you if any action is required from you. Otherwise, your Notice of Assessment (i.e., tax bill) will be finalised based on your income information provided by your employer and previous year’s relief claims. A taxpayer selected to receive the NOA without the need to file has a legal duty to inform IRAS of any inaccurate information. There are penalties for failing to do so. |
You may also use the filing checker to find out if you need to file an Income Tax Return for Year of Assessment 2025:
For more information, please refer to Individuals required to file tax.
Important Filing Pointers:
- Keeping Proper Records
- Use Online Calculators to Estimate Your Tax Liability
It is important to keep proper records related to your income and expenses claims for a period of 5 years. These records include Forms IR8A, payslips, CPF statements, receipts, invoices and vouchers.
For example, Year of Assessment 2025, you should keep records for the period ‘1 January 2024 to 31 December 2024’, until 31 December 2029.
You do not need to submit documents to IRAS unless requested.
You may use our online calculators to quickly assess and estimate your tax liability.
Step 4: Review Your Tax Bill
Once your tax return is processed, you will receive your Tax Bill (also known as Notice of Assessment). Here is what you need to do:
- Review Your Tax Bill
- Make Your Tax Payment
- Submit an Amendment to Your Tax Bill
Your tax bill will show your income, allowable deductions, and the final tax payable. You need to check and ensure that your income details and relief claims are accurate in your tax bill. Find out how to read your tax bill.
Income tax is payable within 1 month from the date of your tax bill. You may pay your tax via GIRO, AXS station or Internet Banking. Find out more about the different payment modes.
If you have any other income that is not shown in your tax bill or if your relief claims (including those that are prefilled) are incorrect, you may file an amendment via 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your tax bill. Find out how to make changes after filing/receiving tax bill.
Step 5: Tax Clearance for Non-Singapore Citizen Employees
If you are a non-Singapore Citizen employee, you must settle all your taxes if you are about to leave Singapore or change to another job within Singapore.
Your employer must notify IRAS at least one month in advance by filing the Form IR21 and withhold all monies due to you from the date they are aware of your impending cessation of employment or departure from Singapore. This process is known as tax clearance.
If you still hold any existing stock options or awards on hand which have yet to be exercised or vested, you will be considered to have derived gains from the stock or awards at the point of tax clearance.
If you anticipate a refund, please register for PayNow FIN for faster processing.