Singapore Tax Day 2025: April 18 Deadline and Other Due Dates

Tax season is upon us, Singapore! Mark your calendars: 18 April 2025 is the deadline to file your Income Tax Return for the Year of Assessment 2025. Filing opens on 1 March 2025, giving you ample time to get your documents in order so that you can avoid any penalties or legal action.​

But those aren’t the only dates and deadlines you need to know. Here’s everything you need to know about filing your taxes on time.

From 1 March to 18 April 2025, it's time to file your personal income tax return for the Year of Assessment 2025. If you prefer paper filing, ensure your submission reaches the Inland Revenue Authority of Singapore (IRAS) by 15 April 2025.

If you're employed by a company participating in the Auto-Inclusion Scheme (AIS), your salary details are sent directly to IRAS, simplifying your filing process. However, if you've received a notification from IRAS to file or have additional income to declare or reliefs to claim, you still need to review and submit your tax return.

For self-employed individuals who are running their own business or freelancing, you'll need to manually report your income and expenses. Keeping detailed records throughout the year can make this task easier.

» Compare your payment options: Income tax payment options

Navigating tax season in Singapore is quite straightforward as long as you're aware of the key deadlines. Here's a quick guide to keep you on track:​

Personal income tax deadlines:

• Filing period: 1 March to 18 April 2025

• Paper filing deadline: 15 April 2025

• E-filing deadline: 18 April 2025

Corporate income tax deadlines:

• Estimated chargeable income (ECI): Due within 3 months from the end of your company's financial year

• Corporate tax returns (Form C-S/C-S (Lite)/C): 30 November 2025

Goods and Services Tax (GST) filing deadlines (For businesses):

• Quarterly filing:

• Q1 (Jan-Mar): 30 April 2025

• Q2 (Apr-Jun): 31 July 2025

• Q3 (Jul-Sep): 31 October 2025

• Q4 (Oct-Dec): 31 January 2026

» Curious about how much GST you’re being charged? See how to calculate it here

Maybe you have way too many things to keep track of, or certain important documents aren’t ready yet. Either way, if you think you can’t make the deadline, fret not, because you can always seek an extension.

Taxpayers who are unable to file by the deadline can apply for an extension of up to 14 days. You can apply on myTax Portal, and the outcome of your application will be shown immediately.

If you’re even remotely doubtful that you may not be able to meet the deadline, it’s best to apply for an extension, or you may face the following penalties:

• A late filing fee may apply — up to $1,000.

• Continued failure to file taxes could lead to a court summons or even a fine of up to $5,000.

• IRAS may also impose an estimated Notice of Assessment, which might not reflect your actual tax situation, and you may end up paying more.

As such, always file your taxes on time, and if you miss the deadline for whatever reason, file them as soon as you can to avoid heavier penalties.

If you’re worried about not being able to pay the taxes, you can even request a GIRO instalment plan to break your tax payment into smaller monthly chunks through the myTax Portal. You can split your payments into a maximum of 12 monthly instalments, and as long as you pay on time, there is zero interest.

» Having trouble paying your taxes? See which tax reliefs you may be eligible for

Maybe you were swamped with work, forgot the date, or didn’t realise you had to file. But if you’ve missed Singapore’s income tax filing deadline, there are penalties that will apply.

We mentioned these in the previous section, but just to reiterate:

• A late filing fee may apply — up to $1,000.

• Continued failure to file taxes could lead to a court summons or even a fine of up to $5,000.

• IRAS may also impose an estimated Notice of Assessment, which might not reflect your actual tax situation, and you may end up paying more.

On top of that, there will also be interest accrued:

• 5% penalty on unpaid tax

• 1% interest per month, capped at 12%, so a $2,000 bill left unpaid for 6 months could snowball into $2,620.

But what if it wasn’t your fault? Well, that’s the good news–if there’s a valid reason, like hospitalisation, overseas travel, or family emergencies, you can appeal for:

• A waiver or reduction of penalties

• An extension to file or pay

This should be done through the myTax Portal as soon as possible. Don’t wait until the legal letters start rolling in.

» MORE: Self-employed? Here’s a guide to saving more

Staying on top of tax deadlines is crucial to avoid penalties and make the most of available reliefs. Beyond the well-known income tax filing dates, here are other important deadlines every Singaporean should keep in mind:

• 31 December, 2025: Deadline for SRS contributions to enjoy tax relief for the Year of Assessment (YA) 2026.​ Contributing to your SRS account not only helps in retirement planning but also reduces your taxable income. Plan your finances to make the most of this benefit before the year ends.​

• 31 December, 2025: Central Provident Fund (CPF) cash top-ups. Cash top-ups to your own or your family members' CPF Special/Retirement Accounts must be made by 31 December 2025 to qualify for tax relief in YA 2026.​

• 31 December, 2025: Voluntary Medisave contributions. To claim tax relief in YA 2026, ensure voluntary Medisave contributions are made by 31 December 2025. These contributions bolster your healthcare savings and offer tax advantages. It's a proactive step towards managing future medical expenses while optimising your tax position.​

• 31 December, 2025: Donations for tax deductions. To claim tax deductions for donations in YA 2026, ensure donations to approved Institutions of a Public Character (IPCs) are made by 31 December 2025.​

• 15th of the second month from the payment date: Withholding tax (WHT) payments. If you're making payments to non-residents that are subject to WHT, you must file and pay the tax by the 15th of the second month from the payment date to avoid penalties.

• 14th of the following month after payment of employee wages: Skills Development Levy (SDL) contributions. Regularly review payroll processes to ensure SDL contributions are calculated accurately and submitted on time, supporting workforce development and compliance.​

• At least one month before the cessation of employment or departure from Singapore of a foreign employee: Tax clearance for foreign employees (Form IR21). Employers must file Form IR21 at least one month before the cessation of employment or departure from Singapore of a foreign employee.​

For SRS, CPF, Medisave, and donations to IPCs, you won’t have to file any manual claims. They’re automatically granted based on records provided by the CPF Board to the IRAS.

However, it's still best to review your tax assessment to confirm that all eligible reliefs have been accurately accounted for.

If filed electronically through the myTax Portal, you can expect your refund within 1 to 2 months from the date of submission.

But for those who submit paper returns, the processing time may be longer due to manual handling.​

Methods of receiving refunds:

• PayNow (NRIC/FIN): Link your NRIC or FIN to your bank account to receive refunds swiftly. This is one of the fastest methods.

• GIRO: If you have an existing GIRO arrangement with IRAS, refunds will be credited directly to your bank account.​

• Cheque: In cases where electronic methods are unavailable, a cheque will be mailed to your registered address, which may take longer.​

Checking your refund status:​

1. Log in to the myTax Portal using your Singpass.

2. Navigate to the 'Account' section.

3. Select 'View Account Summary' to check for any tax credits or refund statuses.​

To expedite your refund, ensure your bank account is linked to PayNow using your NRIC or FIN. This setup facilitates quicker transactions and reduces waiting time.

» MORE: What you need to know about income tax reliefs

• myTax Portal

• Compilation of tax guides

• Tax-related FAQs

• Helpful tax calculators

• Forms for filing taxes

• Contacting IRAS for assistance

• Basic guide for new taxpayers

Filing your taxes in Singapore is a straightforward process, and understanding the steps can make it even easier. Here's a simple guide to help you navigate the tax filing season:

1. Determine your filing requirement:

If you've received a notification from the Inland Revenue Authority of Singapore (IRAS) to file your taxes, you're required to do so. Even if you haven't received a notification, it's advisable to check your filing status on the IRAS website.

2. Gather necessary documents:

Before you begin, ensure you have all relevant documents, such as your employment income details, records of other income sources, and information on deductions or reliefs you intend to claim.​

3. Choose your filing method:

• E-Filing via myTax Portal:

• Access the portal: Visit the myTax Portal and log in using your Singpass.​

• Navigate to the filing section: Once logged in, select 'Individuals' and then 'File Income Tax Return'.

• Review pre-filled information: IRAS may have pre-filled some of your income details. Verify their accuracy and make necessary adjustments.​

• Declare additional income: If you have other income sources not pre-filled, such as rental income, declare them accordingly.​

• Claim deductions and reliefs: Input any deductions or reliefs you're eligible for to reduce your taxable income.​

• Submit your return: After reviewing all the information, submit your tax return. An acknowledgment will be provided upon successful submission.​

• Paper Filing:

• Obtain the form: If you're on paper filing, IRAS will send you the relevant form by March.​

• Complete and submit: Fill out the form manually and ensure it's submitted to IRAS by 15 April 2025.​

4. After submission:

Once your return is processed, IRAS will issue a Notice of Assessment (NOA) detailing your tax payable or any refund due. Ensure you review the NOA and make any necessary payments by the stipulated due date to avoid penalties.

Navigating Singapore's tax landscape can be more rewarding when you take advantage of the various reliefs and deductions available. These provisions are designed to reduce your taxable income, potentially lowering your tax bill. Here's a breakdown of some key tax reliefs and deductions you might be eligible for:​

1. Earned Income Relief

This relief acknowledges your efforts in generating income through employment or self-employment. The amount varies based on your age:​

• Below 55 years: Up to $1,000​

• 55 to 59 years: Up to $6,000​

• 60 years and above: Up to $8,000​

For individuals with permanent disabilities, higher relief amounts apply.

2. Qualifying Child Relief (QCR) and Handicapped Child Relief (HCR)

Parents can claim these reliefs for each eligible child:

• QCR: $4,000 per child

• HCR: $7,500 per child​

These reliefs recognise the financial responsibility of raising children and can be shared between spouses.

3. Working Mother's Child Relief (WMCR)

Working mothers with Singaporean children can claim WMCR in addition to QCR/HCR:

• First child: 15% of mother's earned income​

• Second child: 20%​

• Third and subsequent children: 25% per child

The total relief per child (QCR/HCR + WMCR) is capped at $50,000.

4. Parent Relief/Handicapped Parent Relief

If you support your parents, grandparents, parents-in-law, or grandparents-in-law, you may claim:

• Living with the dependant: $9,000 per dependant​

• Not living with the dependant: $5,500 per dependant

• For handicapped dependants: An additional $5,000 per dependant​

This relief encourages filial support for elderly family members.

5. Course Fees Relief

Enhancing your skills can also provide tax benefits. You can claim up to $5,500 for course fees related to your current employment or business. This relief supports lifelong learning and career development. ​

6. Life Insurance Relief

If your total CPF contributions were less than $5,000 in the previous year, and you paid premiums on your own life insurance policy, you might be eligible for this relief. The relief is capped at the lower of:​

• The difference between $5,000 and your CPF contribution​

• Up to 7% of the insured value of your own/your wife's life or the amount of insurance premiums paid​

This relief acknowledges the importance of financial planning through life insurance.

7. Donations to approved institutions

Contributions to approved Institutions of a Public Character (IPCs) are eligible for a 250% tax deduction. This means that for every $100 donated, $250 is deducted from your taxable income. These deductions are automatically reflected in your tax assessment based on records from the IPCs.

8. Parenthood Tax Rebate (PTR)

Families with Singaporean children can benefit from PTR in the following ways:​

• First child: $5,000​

• Second child: $10,000​

• Third and subsequent children: $20,000 per child

This one-time rebate can be used to offset your income tax payable, and any unutilised amount will be carried forward to future years.

Important Note: The total amount of personal income tax reliefs is subject to an overall cap of $80,000 per Year of Assessment.

To claim these reliefs, most of them can be claimed when filing your annual tax return via the myTax Portal. Some reliefs, like donations to IPCs, are automatically included based on information provided by the respective organizations. Always review your tax assessment to ensure all eligible reliefs are accurately reflected.​

Your NOA provides a summary of:

• Income assessed: The total income considered for taxation.​

• Deductions and reliefs: Any claims that reduce your taxable income.

• Tax payable/Repayable: The final tax amount due or any refund owed to you.​

If you notice any discrepancies in your NOA:

• Employment income: Since employers under the Auto-Inclusion Scheme submit income details directly to IRAS, any errors should first be addressed with your employer. They can amend and resubmit the correct information to IRAS.

• Other income or reliefs: For inaccuracies related to other income sources or relief claims, you can amend your tax return via the myTax Portal. Navigate to 'Individuals' > 'Filing Matters' > 'Object to Assessment' to submit your clarifications.​

Always review your NOA promptly upon receipt to ensure all details are accurate and keep organized records of your income statements and relief claims to support any necessary amendments.

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