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Taxes · IRAS

Individual Income Tax: Finding the Right Guidance

IRAS groups personal tax guidance by taxpayer profile and by task, covering employees, self-employed people, partnerships, landlords, employers and non-residents.

Source checked · 11 October 2026

Start with Your Income and Profile

Employees can follow the working-in-Singapore guidance; sole proprietors and partners should use the business-income guidance. Rental income and other personal income have separate tax-treatment pages. Employers have a distinct route for reporting staff earnings. These profiles help identify the applicable guidance before completing a return.

Follow the Filing and Assessment Process

The topic directory links to myTax Portal setup, filing checks, taxable income, deductions, residency and rates, assessment notices, payment and refunds. Reliefs and rebates are identified as benefits for tax residents. Separate pages address incorrect reporting, audits and voluntary disclosure. The directory itself does not determine whether a particular receipt is taxable.

Official Source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the Official Source ↗
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