Tax obligations of self-employed persons

Start-up Kit for new sole-proprietorship and partnership

Get a tailored timeline for important filing due dates with IRAS and ACRA

Basic guide for self-employed persons

A checklist for sole-proprietors and self-employed persons including freelancers and gig workers

Filing responsibilities of self-employed persons (including individual partners)

Filing Form B/B1 and tax treatment of business income

Pre-filling of income for self-employed persons

For self-employed persons with income information automatically transmitted to IRAS

No-Filing Service (NFS) for self-employed persons under the pre-filling of income initiative

If you have been informed of your eligibility for the NFS, you will not be required to file a tax return

Tax obligations by industry, trade or profession

For specific industries/professions such as private hire car drivers, social media influencers etc

Keeping proper records and accounts

Retain accounting records and supporting documents for five years

Tax obligations of foreigners ceasing business or leaving Singapore permanently

Contact IRAS one month before your expected date of departure