Singapore Personal Income Tax Filing Guide 2026: IRAS Form B1 Step by Step

Last updated: June 2026 | SeaMoneyTips Editorial

Singapore personal income tax filing is the annual obligation every tax resident must complete through the IRAS myTax Portal between March and April each year. For the Year of Assessment 2026, the Inland Revenue Authority of Singapore expects most employees to receive their IR8A or employment income summary by mid-March, then file using IRAS Form B1 if they have a single employment source, or Form B if they have multiple income streams, rental income, or self-employment income. This guide explains exactly who must file, which form applies, how progressive tax rates work up to the 24 percent top marginal band, which reliefs you can claim for tax relief Singapore 2026, and the exact e-filing steps to submit your return online without penalties.

Summary

Singapore personal income tax filing is one of the simplest in Asia because IRAS pre-fills most of your employment data and offers an automatic No-Filing-Service for around 70 percent of resident employees. For Year of Assessment 2026, the deadline is 18 April 2026 for paper returns and 25 April 2026 for e-filing via myTax Portal. Use Form B1 if you have a single employment source with no other income, and Form B if you have multiple employers, rental income, trade income, or partnership income. Progressive tax rates range from 0 percent to 24 percent, with the top marginal rate of 24 percent applying to chargeable income above SGD 1,000,000. Available tax relief Singapore 2026 include earned income relief, CPF and SRS reliefs, spouse and parent reliefs, child relief, NSman relief, and the new CDC voucher offset.

Singapore Personal Income Tax Filing: What Every Tax Resident Must Know

The Singapore personal income tax system is administered by the Inland Revenue Authority of Singapore (IRAS) under the Income Tax Act. Singapore residents are taxed on income accrued in or derived from Singapore, and the system is designed to be progressive, simple, and largely pre-filled. As of YA 2026, the top marginal tax rate stands at 24 percent, raised from 22 percent starting YA 2024, and applies only to chargeable income above SGD 1,000,000.

Unlike many countries, Singapore has no capital gains tax for individuals, no inheritance tax, and no wealth tax. The personal income tax you owe is calculated on employment income, trade income, rental income, and certain pension or investment income, after deducting approved reliefs and CPF or SRS contributions. For most working adults in Singapore, the only line that matters is employment income, and that is where IRAS Form B1 applies.

The myTax Portal at mytax.iras.gov.sg is the single online gateway for personal income tax filing, GST registration, property tax, and corporate tax. Logging in requires Singpass, which is issued by GovTech and tied to your NRIC or FIN.

Who Must File Singapore Personal Income Tax in 2026

Not everyone in Singapore has to file a tax return every year. IRAS uses three criteria to decide whether you receive an income tax bill, a No-Filing-Service letter, or nothing at all.

Singapore Citizens and Permanent Residents

You must file if your chargeable income exceeds SGD 22,000 for YA 2026. Below that threshold, your tax liability is zero and IRAS typically issues a No-Filing-Service letter confirming that no action is needed. PRs who have lived in Singapore for less than 183 days in a year may be treated as non-residents and taxed at a flat 15 percent rate or the resident rate, whichever is higher.

Foreigners Working in Singapore

Non-resident employees are taxed at a flat 15 percent rate on employment income, or the resident progressive rates, whichever yields more tax. They must file IRAS Form B if they have multiple employers or other income sources. Employment income of non-residents is taxed on the first SGD 22,000 too, but the SGD 22,000 relief does not apply, so the flat 15 percent from dollar one is the most common outcome.

Self-Employed Individuals and Freelancers

Anyone with trade or business income, including Grab drivers, freelancers, and commission agents, must declare that income even if the amount is small. Trade income is reported in Form B alongside employment income and is taxed at the same progressive rates.

Form B1 vs Form B: Which One Do You File?

IRAS offers two personal income tax forms for residents, and picking the wrong one can delay your refund or trigger a request to re-file. The choice depends entirely on the structure of your income.

When to Use IRAS Form B1

Use Form B1 if all of the following apply: you are a Singapore citizen, PR, or resident for the full basis year, you have one employer only, you have no rental income, no trade or business income, no partnership income, no employment income from a foreign source remitted to Singapore, and no other taxable income aside from employment. Around 70 percent of resident employees fall into this category and most receive a pre-filled Form B1 in their myTax Portal inbox.

When to Use IRAS Form B

Use Form B if any of the following apply: you have two or more employers during the basis year, you earned rental income from property in Singapore, you have trade or business income including freelance and gig work, you are a partner in a partnership, you received director fees, you received tax-exempt income that needs to be declared, or you remitted foreign-sourced employment income into Singapore. Form B has additional sections for each income type and cannot be replaced by Form B1 even if your non-employment income is zero after expenses.

Criterion	Form B1	Form B
Number of employers	One	Two or more
Rental income	No	Yes
Trade or business income	No	Yes
Foreign income remitted	No	Yes
Filing complexity	Simple, 1 page	Multi-page with schedules

Singapore Personal Income Tax Rates 2026 (YA 2026)

Singapore personal income tax rates are progressive. The first SGD 20,000 of chargeable income is taxed at 0 percent, and the bands above rise in steps up to 24 percent at the top. Chargeable income is your total assessable income minus all approved tax reliefs, not your gross salary. The table below shows the resident rates applicable for YA 2026.

Chargeable Income (SGD)	Tax Rate (%)	Tax on Band (SGD)
First 20,000	0	0
20,001 – 30,000	2	200
30,001 – 40,000	3.5	350
40,001 – 80,000	7	2,800
80,001 – 120,000	11.5	4,600
120,001 – 160,000	15	6,000
160,001 – 200,000	18	7,200
200,001 – 240,000	19	7,600
240,001 – 280,000	19.5	7,800
280,001 – 320,000	20	8,000
320,001 – 500,000	22	39,600
500,001 – 1,000,000	23	115,000
Above 1,000,000	24	Tax on excess

For example, a resident with chargeable income of SGD 80,000 pays total tax of SGD 3,350, which is an effective rate of about 4.2 percent. A resident with chargeable income of SGD 200,000 pays SGD 28,750 in tax, an effective rate of 14.4 percent. The progressive structure ensures that the personal income tax burden in Singapore remains among the lowest in developed economies.

Key Tax Reliefs and Deductions for YA 2026

Reliefs reduce your chargeable income before the progressive rates apply. Most reliefs are claimed automatically through the No-Filing-Service or are pre-filled in your Form B1. The list below covers the most-used tax relief Singapore 2026 categories.

Earned Income Relief

All residents under 55 years old get a flat SGD 1,000 earned income relief. If you are 55 to 59, the relief rises to SGD 6,000. If you are 60 and above, it rises to SGD 8,000. The relief applies once per year and is automatic.

CPF and SRS Relief

Mandatory CPF contributions to your Ordinary Account, Special Account, and MediSave Account are fully tax deductible up to SGD 37,740 for employees. Voluntary contributions to your SRS account are deductible up to SGD 15,300 for citizens and PRs, or SGD 35,700 for foreigners. Read our CPF Contribution Rate Singapore 2026 guide for current rates and ceilings. SRS withdrawals are taxable at retirement, so claiming the relief now defers rather than eliminates tax, but the compounding benefit usually wins for most employees. See our Singapore SRS Account Withdrawal Rules 2026 article for the withdrawal side.

Spouse, Parent, and Child Reliefs

Spouse relief is SGD 2,000 if your spouse earned less than SGD 4,000 in the year. Parent relief is up to SGD 9,000 per parent for a stay-in parent aged 55 or older, or SGD 5,500 for a non-stay-in parent. Child relief is SGD 4,000 per qualifying child under 16, or SGD 5,500 for a handicapped child. Working mother child relief is an extra 15 percent of earned income for the first child, 20 percent for the second, and 25 percent for the third and beyond, capped at SGD 50,000 per child per year.

NSman Relief and New CDC Voucher Offset

NSmen who completed full-time National Service get a SGD 1,500 relief, rising to SGD 3,500 for active NSmen called up for ICT. For YA 2026, a new CDC voucher offset is available to residents whose assessable income does not exceed SGD 100,000, providing a one-off SGD 300 to SGD 500 credit against tax payable. The exact value depends on the Budget 2026 announcement.

Singapore Personal Income Tax Filing Deadlines for YA 2026

Missing the deadline for personal income tax filing in Singapore triggers an automatic penalty starting at SGD 200 for the first offence, rising to SGD 1,000 for repeated defaults, plus a possible 4 percent late-payment interest charge on outstanding tax.

Filing Method	Deadline for YA 2026	Penalty for Late Filing
Paper filing	18 April 2026	SGD 200 to SGD 1,000
E-filing via myTax Portal	25 April 2026	SGD 200 to SGD 1,000
No-Filing-Service (automatic)	No action required	None

The No-Filing-Service deadline is effectively 18 April 2026, since IRAS issues the auto-assessed Notice of Assessment by that date and your tax bill becomes payable within 30 days. If your income changes during the year, for example a new job, a bonus, or rental income, you must opt out of the No-Filing-Service and file manually using Form B1 or Form B.

Step-by-Step: How to File Singapore Personal Income Tax via myTax Portal

E-filing takes around 10 minutes for a simple Form B1 if your employment data is already pre-filled. The myTax Portal guides you through each section and saves progress automatically.

Step 1: Log in to myTax Portal with Singpass

Go to mytax.iras.gov.sg and click on Login. Authenticate with Singpass using the Singpass app, fingerprint, face recognition, or SMS one-time password. The same Singpass you use for CPF, HDB, and bank KYC works here.

Step 2: Open Form B1 from the Individual Income Tax Menu

After login, click on Filing, then File Income Tax Return, and select Form B1. The form opens with your pre-filled employment income from the IR8A your employer submitted by 1 March. Verify the figure against your payslip and December IR8A summary.

Step 3: Review Pre-Filled Reliefs

CPF contributions, earned income relief, and NSman relief are pre-filled. Check that the CPF figure matches your December payslip. Add or correct spouse, parent, or child reliefs by entering the relevant personal details and uploading supporting documents only if requested.

Step 4: Declare Any Additional Income

If you have rental income, freelance income, or a second job, the form will prompt you to switch to Form B. Confirm any bank interest above SGD 200 taxable threshold. Declare dividends from Singapore companies if you received more than SGD 200 in untaxed dividends.

Step 5: Submit and Receive Acknowledgement

Click Declare and Submit. The system will compute your tax liability or refund within minutes and issue an acknowledgement page with a transaction reference number. Save the reference and download the PDF for your records. Your Notice of Assessment (NOA) is issued separately, usually within 7 working days for straightforward filings and up to 30 days for Form B filings.

No-Filing-Service vs E-Filing: Which Path Saves the Most?

Singapore offers two filing paths for personal income tax, and choosing correctly can save you both time and money.

No-Filing-Service Path

IRAS sends around 1.5 million No-Filing-Service letters each year to residents whose data is clean and whose tax payable is straightforward. You do nothing and receive a Notice of Assessment that is treated as final unless you object within 30 days. This path is best for: a single employer throughout the year, no rental or trade income, no major life changes, and you want to save the 10 to 15 minutes of manual filing.

E-Filing Path

You log in to myTax Portal and submit Form B1 or Form B yourself. This path is best for: you changed jobs mid-year, you started renting out a room, you received foreign income, you want to claim reliefs that are not auto-populated, or you want to double-check the auto-assessed tax payable against your own calculation. E-filing also unlocks earlier refund processing if your employer over-withheld tax.

For most employees, the No-Filing-Service is faster and equally accurate because IRAS computes reliefs the same way you would. E-filing wins only when your situation changed during the year or you want to claim reliefs that the system has not pre-filled.

Common Mistakes When Filing Singapore Personal Income Tax

Filing errors trigger IRAS review letters that delay refunds by weeks. The most common mistakes to avoid in Singapore personal income tax filing are listed below.

Filing Form B1 When You Should File Form B

If you worked two jobs but filed Form B1, IRAS will reject the return and ask you to re-file. The fix is quick, but the delay can push your refund into the next quarter.

Forgetting to Declare Rental Income

Many first-time landlords assume rent received from a tenant is capital and not taxable. In Singapore, rental income from property is fully taxable and must be declared in Form B under the property income section. Expenses such as mortgage interest, property tax, fire insurance, and maintenance are deductible.

Claiming Spouse Relief Without Meeting the Income Threshold

Spouse relief requires your spouse to have earned less than SGD 4,000 in the basis year. If your spouse earned more, you cannot claim the SGD 2,000 relief. Double-check before you submit.

Not Reporting Stock Gains Correctly

Capital gains on Singapore shares are not taxed. But if you actively trade for a living, IRAS may reclassify the gains as trade income and tax them at progressive rates. Read our Singapore Stock Trading Taxes 2026 guide for the line between investing and trading.

Missing the 25 April E-Filing Deadline

Many residents assume the deadline is 18 April because that is the date printed on paper forms. The e-filing deadline is 25 April. Missing it by even one day triggers a SGD 200 penalty.

After You File: NOA, Payment, and Refunds

Once IRAS processes your return, you receive a Notice of Assessment (NOA) that shows your chargeable income, reliefs claimed, tax payable, and payment due date. The standard payment deadline is 30 days from the NOA date. Payment methods include GIRO, internet banking, PayNow, AXS stations, and credit card via the myTax Portal.

If you overpaid through your employer’s auto-inclusion scheme, the refund is credited to your bank account or CPF MA, depending on what you chose during e-filing. Refund processing takes up to 14 working days for e-filers and up to 30 days for paper filers.

If you disagree with your NOA, you have 30 days from the date of the NOA to submit an objection through the myTax Portal. After 30 days, the assessment becomes final and you can only appeal in writing with strong justification.

Frequently Asked Questions About Singapore Personal Income Tax Filing

Related article: Singapore Side Income Tax Guide 2026

Key Takeaways

• Singapore personal income tax filing for YA 2026 is due by 18 April 2026 (paper) or 25 April 2026 (e-filing) via the IRAS myTax Portal.
• Use Form B1 for a single employer with no other income, and Form B for multiple employers, rental income, or trade income.
• Progressive rates range from 0 percent to 24 percent, with the 24 percent top band applying only to chargeable income above SGD 1,000,000.
• Tax relief Singapore 2026 includes earned income relief, CPF relief (up to SGD 37,740), SRS relief (SGD 15,300 for citizens and PRs), spouse relief, parent relief, child relief, and NSman relief.
• The No-Filing-Service handles around 70 percent of resident employees automatically and is the easiest path if your employment data is clean.
• Late filing penalties start at SGD 200 and rise to SGD 1,000, plus 4 percent interest per year on unpaid tax.
• After filing, the Notice of Assessment is issued within 7 to 30 days, and refunds are credited within 14 working days for e-filers.

Conclusion

Singapore personal income tax filing is fast, simple, and largely automated thanks to the IRAS myTax Portal and the No-Filing-Service. For YA 2026, the key dates are 18 April 2026 for paper filing and 25 April 2026 for e-filing. Use Form B1 if your income comes from one employer and is free of rental, trade, or foreign-sourced income, and use Form B for everything else. Maximise the tax relief Singapore 2026 offers by claiming earned income relief, CPF and SRS deductions, spouse relief, parent relief, child relief, and NSman relief. With the top marginal rate set at 24 percent on chargeable income above SGD 1,000,000 and an effective tax rate often below 7 percent for middle-income earners, Singapore remains one of the most tax-efficient places to earn a salary in Asia.

This article is for informational purposes only and is not tax or legal advice. Always verify current rates and reliefs directly on the IRAS website at iras.gov.sg before you file.