Inland Revenue Authority of Singapore — the national tax collector. Administers income tax, GST, property tax, stamp duties, betting taxes, and tax incentives.
The Inland Revenue Authority of Singapore is the national tax collector and administrator. IRAS is a statutory board under the Ministry of Finance, responsible for collecting income tax, GST, property tax, stamp duties, withholding tax, and excise duties.
Founded in 1992 by merging earlier tax-administration bodies, IRAS has consistently been ranked among the world's most efficient tax authorities.
Income tax: individual and corporate. Annual assessment cycle ending in the Year of Assessment.
Goods and Services Tax (GST): collected by registered businesses, remitted to IRAS.
Property tax: annual tax on residential and non-residential property based on Annual Value.
Stamp duties: BSD, ABSD, SSD on property transactions; share transfer duties on private company shares.
Withholding tax: on payments to non-residents for services, royalties, interest.
Singapore residents access tax services through the myTax Portal at mytax.iras.gov.sg, logging in with Singpass.
Tax filing: most employees have employer-submitted income via the Auto-Inclusion Scheme (AIS) — review and confirm rather than manually entering.
Filing deadline: 18 April (paper) or 18 April (e-file) for the current Year of Assessment. Penalties for late filing.
Notice of Assessment is issued from May onwards; pay tax by GIRO instalment (12 months) or as a one-off.
Voluntary disclosure: declaring previously-undisclosed income before IRAS audits, in exchange for reduced or waived penalties.
Tax rulings: complex situations can be presented to IRAS for advance binding rulings on tax treatment. Common for businesses, less so for individuals.
Disputes: file an objection within 2 months of receiving a Notice of Assessment if you disagree with the assessment.
Most individual tax matters are routine. IRAS publishes extensive guides — read these before assuming you need professional help.
Inland Revenue Authority of Singapore — the national tax administrator. Collects income tax, GST, property tax, stamp duties (BSD, ABSD, SSD), withholding tax, and excise duties. Run as a statutory board under the Ministry of Finance.
Filing deadline is 18 April each year for the prior calendar year's income (e.g. YA2025 covers 2024 income, due 18 April 2025). Most employees see auto-included income from their employer via the Auto-Inclusion Scheme — you just confirm and add reliefs.
Via GIRO (12 monthly instalments), one-off bank transfer, AXS, SAM, or PayNow. GIRO is the default — spreads the year's tax across 12 months. Skip GIRO and you pay in one lump sum.
File an objection within 2 months of the NOA date via myTax Portal. Common bases: missed reliefs, wrong income figures, misclassification. While the objection is reviewed, the tax shown remains payable; you'll get a refund if your objection is upheld.