Income tax filing 2026: A step-by-step guide to this year's tax season

It's that time of the year again when we have to pay our dues to the government. Yup: Tax season is here again.

If navigating IRAS and Singpass feels confusing, you're not alone. The good news: filing your income tax in Singapore is usually quick and straightforward once you know the steps.

In this guide, we'll walk you through how to file your income tax for YA2025, step by step.

Do you need to file your income tax in 2026?

The simplest way to check if you need to file your income tax is to use IRAS' Filing checker service.

But if you received a notification that you're eligible for the No-Filing Service (NFS), let's save you time: you do not need to file your income tax.

If you're under the NFS, your tax details are already automatically entered. All you need to do is log in to verify that the information is accurate. The system may not capture all your tax reliefs or all of your additional income. Considering there are over 1.9 million taxpayers eligible for the NFS, it's quite likely that you fall under this category of taxpayer.

You might also be on the Direct Notice of Assessment (D-NOA) initiative, in which case IRAS sends you your tax bills directly based on your income provided by your employer and the previous year's relief claims. In this case, you still need to check that the information is accurate and make amendments if necessary.

Don't fret if you need to make changes, you can file an amendment using the Amend Tax Bill digital service in myTax Portal within 30 days from the date of your tax bill.

Do you need to file your income tax?

You need to file your income tax if you answer "yes" to one or more of these questions:

• Did you earn more than $22,000 (including gross rental) in 2025?
• Do you have self-employment income with a net profit of more than $6,000?
• Are you a non-Singapore resident who earned income from Singapore?

Timeline for tax season 2026

• February to March 2026: That's when IRAS will send out filing notifications by SMS, emails or snail mail.
• March 1 to April 18, 2026: If you received a notification to file, it's time to e-File your income tax via myTaxPortal.

• March 2026 onwards: Most taxpayers will receive their Notice of Assessment. It includes the amount of income tax to be paid in full within one month via GIRO, AXS station, or Internet Banking. Tip: You can pay via monthly GIRO instalments too. When you will receive your Notice of Assessment depends on your filing status:

  - Direct Notice of Assessment (D-NOA): From mid-March 2026

  - No Filing Service (NFS)/Required to file taxpayers: Generally, from end-April 2026 to end-September 2026

Step one: Log into IRAS Tax Portal

First things first: Kickstart the e-filing process by logging on to IRAS' myTaxPortal. Have your Singpass on hand, because you'll need to use that to log in after you select Personal Tax.

Tip: We like the Singpass mobile app for its convenience. The Singpass mobile app is much easier than trying to remember or password or jumping through all the 2FA hoops (yes, we've been there).

Once you've set up the app, just follow the onscreen instructions on the IRAS myTaxPortal to quickly enter the system. This usually means scanning the QR code if you're doing your e-Filing via your computer (we prefer this, the screen is larger). It's slightly different via your mobile phone (you'll be clicking instead).

Step two: Check your total income for YA2026

All logged in? Good. Next, click on Individuals > Filing Matters > File Income Tax Return on the top menu bar.

You should then see this: Income, Deductions and Reliefs Statement (IDRS) for the year ended Dec 31, 2025.

On this page, you can view your Total Employment Income earned in 2025 if you are a full-time, salaried employee. You will be seeing sources of income from different employers if you changed jobs part-way last year. Something missing? There's also a link to click so you can check if your employer submitted your employment income information to IRAS.

Next, you'll see your total donations and your total personal reliefs (this includes CPF contributions). If you made voluntary CPF contributions to your own or a loved one's CPF Account or put money into your Supplementary Retirement Scheme last year, that will be reflected here as well.

You will then see your estimated income tax payable. This is based on your income, deductions and reliefs but before any tax adjustments or Parenthood Tax Rebate entitlement.

For those who are self-employed, be it partially or fully, you'll need to go the DIY route. Please follow this guide by IRAS to help you manually enter your income for YA2026.

Step three: Declare any additional income

Renting out rooms or running an online business in addition to your full-time job? The income gained from these ventures has to be declared on your income tax form as well.

These include activities such as:

• Trade or business income: This includes virtual currency earnings, aka crypto.
• Income from Government Grants: You might have received payouts from the Jobs Support Scheme, Special Employment Credit or similar.
• Rental income
• Dividends, gains, and interest: Most local stocks and REITs are exempted
• Annuity payouts: It's kinda like a salary
• Alimony and maintenance payments
• Estate or trust income

At the end of the page, you'll see two options under the section: Next Step.

No, this is not a trick question or a Choose Your Own Adventure book. It simply asks if you want to preview your Notice of Assessment (if good to go) or Edit My Tax Form (if you need to make changes).

Go for the second option if you need to declare any extra income, amend or add/remove any personal reliefs.

Step four: Check tax reliefs and deductions

We're now looking at the Total Donations and Total Personal Reliefs section in more detail. We're already in 2026, so rushing to give $5,000 to your favourite charity or plonking money into your SRS account won't make your income tax amount go away for YA2026. Instead, whatever you do in 2026 will be reflected in your YA2026 tax bill.

So chill.

Anyway, as the name suggests, Total Donations and Total Personal Reliefs work to reduce the amount of tax payable. Your task right now is to check that your total donations and total personal reliefs you've amassed in 2024 are reflected accurately in your YA2026 NOA tax bill.

Here's a list of some typical personal reliefs a Singapore taxpayer would have:

• Earned Income Relief: Anyone who has taxable income, a bit like a small subsidy on your tax.
• NSMan Relief: This can apply to self, wife or parent. Yep, the mothers and wives of our operationally-ready NS Men benefit too.
• Various CPF Reliefs: You enjoy income tax reliefs when you put money into CPF OA/SA/RA/MediSave, be it your own or your family members (Singaporeans and Singapore permenant residents only). Do note that there's a cap for voluntary top-ups.
• Supplementary Retirement Scheme (SRS) Relief: There's a cap of $15,300
• Handicapped Sibling/Parent/Grandparent Reliefs: If you're supporting someone in your family, you also get tax relief. This extends to your parents-in-law and grandparents-in-law too.
• Course Fees Relief: They'll need to fulfil certain criteria.
• Life Insurance Relief: Only if you're paying for your life insurance premiums and if you've contributed less than $5,000 in total to your CPF.

Note: The maximum income tax reliefs are capped at $80,000.

Something missing? Scroll down to the bottom of the page to Next Steps and choose Edit My Tax Form.

Step 5: It's time to file

All good? Happy with the final amount and you've done all you can to claim all the reliefs? When everything has been amended and is now accurate, it's time to preview your NOA and finally, Send My Tax Bill.

Remember to file your income tax from March 1, 2026 to April 18, 2026. If you miss the April 18 2026 deadline, your tax form may be sent automatically, and/or you may incur penalties like a fine.

Here's what the IRAS website says: "If you fail to file your tax returns for two years or more, you may be issued with a summons to attend Court. On conviction in Court, for each offence, you may be ordered to pay: A penalty that is twice the amount of tax assessed; and a fine of up to $5,000." Ouch.

Step six: Check your Notice of Assessment

You will receive your income tax bill, also known as your Notice of Assessment (NOA), from the end of April 2026. This is a statement that tells you how much to pay for your income tax and when to do so. The NOA can be found in your myTax Portal.

The notification that your NOA is ready can be sent via SMS, email or both — you can change this in myTax Portal > Account > Profile > Update Notice Preferences.

Here's another chance to put things right. If there's anything inaccurate on your NOA, go to your myTax Portal and submit an Object to Assessment (top menu bar > Individuals > Filing Matters > Object to Assessment) within 30 days of receiving your NOA. Make sure you have the supporting evidence ready for IRAS' review.

This can be a bit of a hassle, so it's best to ensure everything is accurate on your first submission. For more details, check out IRAS' guide on objecting to your NOA.

Step seven: Pay your income tax

Cash? Credit? Cashless? Overseas at the moment? Can't leave home? Well, there are just so many ways to pay:

• GIRO (you can enjoy 12 interest-free monthly instalments with this option)
• PayNow QR (scan the code in myTax Portal)
• AXS: Physical, website, mobile app
• SingPost: Physical SAM Kiosk, in-person at SingPost branches, SAM Web, SingPost Mobile App
• Internet Banking Bill Payment: Various banks accepted
• Internet Banking Fund Transfer: Make sure you follow the instructions closely)

IRAS will even accept telegraphic transfers if you are overseas and unable to use any of the above payment methods.

How do I verify my income tax if I am under the No-Filing Service?

After logging into IRAS' myTaxPortal, you'll find yourself on the Overview page. On this page, you'll see a section called Your Tax Overview — What You Need to Do. This neatly summarises your next steps.

Click on the Verify button to verify your 2026 Income Tax Return.

You'll be brought to the File Income Tax Return page.

There are four items you need to review on this page:

1. Employment Income and Expenses

Here, you can view your total employment income earned in 2025 if you are a full-time, salaried employee. You will be seeing sources of income from different employers if you changed jobs part-way last year.

2. Trade, Business, Profession or Vocation

This includes income from self-employment or sole proprietorships (e.g. PHV/taxi drivers, commission agents), as well as your share of partnership income.

3. Other Income

This section will reflect other sources of income such as rental income from property you own.

4. Deductions, Tax Reliefs and Rebates

Next, you'll see your total donations and your total personal reliefs (this includes CPF contributions). If you made voluntary CPF contributions to your own or a loved one's CPF Account or put money into your Supplementary Retirement Scheme last year, that will be reflected here as well.

Finally, you will see your estimated income tax payable. This is based on your income, deductions and reliefs, and is broken down into:

1. Tax Computation for Estimated Income Tax Payable: Total Income (less expenses) — Total Deductions and Reliefs = Chargeable Income
2. Tax Rates applicable

The first line reflects how much of your income IRAS charges tax on. The second line reflects the percentage rates that IRAS applies on that chargeable income.

If there's anything missing in any section, select the "Add New" button under the relevant section.

Can I use my credit card to pay income tax?

IRAS says they don't directly offer the option for credit card payments as they incur a high transaction cost. To preserve public funds (taxpayers' money), they need to keep their cost of collection low.

However, there are two workarounds: use a bank tax facilities or third-party platform.

Bank tax facilities

The Standard Chartered Visa Infinite Credit Card lets you pay your taxes with its credit card income tax payment facility, and you'll earn 360° Rewards Points while you're at it. You can then redeem the points you'll earn for miles, cashback, or products.

Do note that there is a one-time processing fee of 1.9 per cent on your tax payable amount.

With Citibank's PayAll service, you can pay your taxes (yup, not just limited to income tax) with your Citi credit card. While there is a service fee of 2.6 per cent, you'll earn the base earn rate on your card. i.e. 1.2 miles per $1 on the Citi PremierMiles card.

Third-party platforms

If your bank doesn't provide a tax payment feature — or you'd like to charge the payment to a different credit card-you can use third-party services such as CardUp. The platform accepts most Singapore-issued cards, including American Express, Citi, HSBC, Maybank, OCBC, POSB, Standard Chartered and UOB.

CardUp fees are typically 2.60 per cent, though recurring income tax payments may qualify for a 1.80 per cent promotional fee with code 18VTAX26 (Visa cards only, valid until March 22, 2026).

Tip: Only use your credit card to pay large income tax amounts to make the processing fees worthwhile. No point in incurring fees and earning only measly miles or rewards points for that effort.

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This article was first published in MoneySmart.