--- title: "How to File Personal Income Tax in Singapore (YA 2026 Guide)" description: "Learn how to file your personal income tax in Singapore. Step-by-step guide covering who must file, deadlines, documents needed, and the myTax Portal e-filing process for YA 2026." keywords: "how to file income tax Singapore, file personal income tax Singapore, income tax filing guide, IRAS tax filing, myTax Portal, YA 2026" url: "https://personal.taxinfo.sg/how-to-file-income-tax" language: "en" --- Filing Guide — Updated for YA 2026 # How to File Income Tax A complete guide to filing your personal income tax in Singapore — who needs to file, when to file, what you need, and how to do it step by step via the IRAS myTax Portal. ## Who This Is For This guide is for anyone who earns income in Singapore and needs to file a personal income tax return — whether you're a salaried employee, freelancer, or self-employed individual. If you've received a filing notification from IRAS, or you're unsure whether you need to file, start here. TL;DR Most Singapore tax residents earning more than $22,000 must file by 15 April \(paper\) or 18 April \(e-filing\) for YA 2026. File via the IRAS myTax Portal using your Singpass. If your employer participates in the Auto-Inclusion Scheme \(AIS\), most of your income data is pre-filled. ## Who Needs to File You must file an income tax return if **any** of the following apply to you: * Your total annual income was **$22,000 or more** in the preceding year * You received a **filing notification** \(letter, SMS, or email\) from IRAS * You had **self-employment income** \(freelance, commission, trade\) with net income exceeding $6,000 * You want to **claim tax reliefs or deductions** not automatically applied You do **not** need to file if your total income was below $22,000 and you did not receive a filing notification — but you may still choose to file if you want to claim reliefs. ## Key Deadlines for YA 2026 Filing Method | Deadline ---|--- Paper filing \(Form B1\) | 15 April 2026 e-Filing via myTax Portal | 18 April 2026 Self-employed \(Form B\) | 18 April 2026 YA 2026 covers income earned from **1 January to 31 December 2025**. Late filing may result in [penalties and estimated assessments](/late-filing-penalties). ## What You Need Before Filing **Singpass account** — required for myTax Portal login **Employment income details** — salary, bonuses, director's fees \(pre-filled if employer is on AIS\) **Other income** — rental income, freelance earnings, investment income **Relief supporting documents** — CPF top-up receipts, SRS statements, course fee receipts, donation receipts **Business records** \(self-employed only\) — profit & loss statement, balance sheet ## Step-by-Step: How to File Online The fastest and recommended way to file is through the **IRAS myTax Portal**. Here's how: 1. 01 **Log in to myTax Portal** — Go to mytax.iras.gov.sg and log in with your Singpass 2. 02 **Select "File Income Tax Return"** — Under the "Individuals" menu, click on the filing option for the current Year of Assessment 3. 03 **Review pre-filled income** — If your employer is on AIS, your employment income, CPF contributions, and donations are pre-filled. Check these figures carefully 4. 04 **Declare additional income** — Add any income not pre-filled: rental income, freelance earnings, overseas income, or investment returns 5. 05 **Claim tax reliefs and deductions** — Review auto-included reliefs and add any additional claims such as [SRS relief](/srs-tax-relief), [CPF cash top-up relief](/cpf-tax-relief), or [parent relief](/parent-relief) 6. 06 **Review your tax summary** — The portal shows your estimated chargeable income and tax payable. Double-check all figures 7. 07 **Submit your return** — Once satisfied, click Submit. You'll receive an acknowledgement with a reference number 8. 08 **Save your acknowledgement** — Download or screenshot the confirmation for your records For a detailed visual walkthrough of the myTax Portal, see our [step-by-step e-Filing guide](/e-filing-guide). ## Worked Example Let's say you're a salaried employee earning **$72,000 per year** with the following: * Employment income: $72,000 \(pre-filled via AIS\) * CPF contributions by employer: auto-deducted * SRS contribution: $15,300 * Earned income relief: $1,000 \(auto-applied\) ### Tax Calculation Employment Income $72,000 Less: Earned Income Relief −$1,000 Less: SRS Relief −$15,300 Less: CPF Relief \(employee share\) −$14,400 Chargeable Income $41,300 Tax Payable \(approx.\) $550 Without claiming SRS and CPF reliefs, your chargeable income would be $71,000 and tax payable approximately $3,350. Claiming reliefs saved over **$2,800 in tax**. See our [income tax calculation guide](/how-to-calculate-income-tax) for the full formula. ## Common Mistakes * **Not filing because you think AIS handles everything** — AIS pre-fills data, but you still need to submit the return if your income exceeds $22,000 or you received a notice * **Forgetting to declare non-employment income** — Rental income, freelance earnings, and foreign income must be declared separately * **Missing relief claims** — Reliefs like SRS, CPF top-up, and parent relief are not automatically applied unless you claim them * **Filing after the deadline** — Late filing can result in a $200 penalty for the first offence, with additional penalties for repeat cases * **Not keeping supporting documents** — IRAS may request proof of relief claims up to 5 years after filing ## Key Takeaways * File if income exceeds $22,000 or you received a filing notice * e-File via myTax Portal by **18 April** for YA 2026 * AIS pre-fills employment data — but you must still review and submit * Claim all eligible reliefs to reduce your tax bill * Keep records and supporting documents for at least 5 years ## What to Do Next 1. 01 [Follow our e-Filing guide](/e-filing-guide) for a screen-by-screen walkthrough of the myTax Portal 2. 02 [Check the current tax rates](/income-tax-rates) to understand how your income is taxed 3. 03 [Learn how to reduce your tax bill](/reduce-personal-tax) with legitimate strategies 4. 04 [See the full overview of Singapore tax reliefs](https://taxinfo.sg/best-tax-reliefs-singapore) on taxinfo.sg ## Related Guides [ Filing Guide Step-by-Step e-Filing Guide Visual walkthrough of the IRAS myTax Portal e-filing process. ](/e-filing-guide) [ Filing Guide Filing Income Tax for the First Time Everything first-time filers need to know before getting started. ](/first-time-filing) [ Tax Rates Singapore Income Tax Rates \(YA 2026\) Progressive tax rates from 0% to 24% — find your bracket. ](/income-tax-rates)