Essential Guide

IRAS filing guide for employees

What you need to file, how progressive tax rates work, and personal reliefs to claim.

Singapore income tax surprises a lot of first-time filers — mostly because, for most employees, there is barely anything to do.

1. Do you even need to file?

If your only income is employment income and your employer participates in the Auto-Inclusion Scheme (AIS) — which the vast majority of Singapore employers do — your salary information is sent directly to IRAS. You will not receive a paper form; instead, you get a No-Filing Service (NFS) notification or your tax return is auto-populated for verification.

💡 Check, do not assume

Even under No-Filing Service, you should log into myTax Portal each year to verify the auto-included figures and add any additional income (like rental or freelance) or new reliefs.

2. How resident tax actually works

Singapore uses a progressive tax system on chargeable income — income after deducting reliefs. The first $20,000 is tax-free, and rates increase in progressive bands up to 24% for the top bracket.

Chargeable Income BracketRate on BracketTax on Bracket
First $20,0000%$0
Next $10,000 (to $30,000)2.0%Up to $200
Next $10,000 (to $40,000)3.5%Up to $350
Next $40,000 (to $80,000)7.0%Up to $2,800
Next $40,000 (to $120,000)11.5%Up to $4,600
Next $40,000 (to $160,000)15.0%Up to $6,000
Above $160,000Progressive (18% to 24%)Varies

3. Tax reliefs worth knowing

Reliefs directly reduce your chargeable income. Some are automatic (like Earned Income and CPF reliefs); others must be actively claimed during filing.

  • Earned Income Relief — Automatic $1,000–$8,000 depending on age.
  • CPF Employee Relief — Automatic relief from your employee CPF contributions (subject to caps).
  • Qualifying Child Relief — $4,000 per child, shared between parents as agreed.
  • Parent Relief — $5,500–$9,000 per parent supported.
  • SRS Relief — Up to $15,300 for SC/PR or $35,700 for foreigners. Must fund SRS account by Dec 31.
⚠ The $80,000 cap

All personal reliefs combined are capped at $80,000 per year. High earners should prioritize reliefs with the highest tax savings (those taxed at their highest marginal rate).

Frequently Asked Questions

Q: When does tax filing season happen?
Filing season typically runs from March 1 to April 18 each year, covering income earned in the previous calendar year.
Q: Are bonuses taxed differently from salary?
No — bonuses are simply added to your total annual employment income and taxed at the same progressive rates.
Q: Can I reduce my tax bill before the year ends?
Yes — SRS contributions, CPF SA top-ups, and course fee payments made before December 31 count toward that year's reliefs.
🛠️ Interactive tool
IRAS tax estimator

Simulate these concepts under your personal income and age profile.

All Guides & Deep Dives
7 Guides
🏛️ CPF explained: OA, SA, MA, and RA
9 min read
🧾 IRAS filing guide for employees
8 min readActive
🛡️ Insurance 101: what every Singaporean needs
8 min read
🏠 BTO vs resale HDB: which is right for you?
7 min read
📊 Where to start investing in Singapore
8 min read
💡 Building a monthly budget that actually works
7 min read
💰 Singapore High-Yield Savings & Fixed Deposit Guide 2026
8 min read
Why Trust Adulting.sg?

All guide contents are sourced from official publications by the Central Provident Fund (CPF) Board, the Inland Revenue Authority of Singapore (IRAS), and the Housing & Development Board (HDB).

We regularly audit calculations for compliance with current 2026/YA 2025 schedules.