Singapore myTax Portal E-Filing & No-Filing Service (NFS) Guide 2026

Complete guide to e-filing income tax on IRAS myTax Portal. Explains No-Filing Service (NFS), Auto-Inclusion Scheme (AIS), Form B1, & GIRO payments.

Statutory Overview & Legal Tax Framework

Filing annual personal income tax returns in Singapore is managed digitally by IRAS through the myTax Portal (mytax.iras.gov.sg). Taxpayers log in using Singpass to view, edit, and submit Form B1 (tax residents) or Form M (non-residents) during the annual tax filing season from March 1 to April 18. Under the Auto-Inclusion Scheme (AIS), employers submit employee income details directly to IRAS, enabling millions of taxpayers to benefit from the No-Filing Service (NFS). Taxpayers selected for NFS are not required to file a return unless they need to update non-employment income or claim additional personal reliefs.

Key Tax Criteria & Statutory Rules

Auto-Inclusion Scheme (AIS) Employer Direct ReportingAIS Scheme

Employers with 5+ employees submit salary (IR8A) directly to IRAS; income pre-fills automatically on myTax Portal.

No-Filing Service (NFS) Eligibility CriteriaNFS Auto-Filing

Taxpayers receiving NFS SMS/letter do not file returns; IRAS issues tax bill based on AIS data and pre-filled reliefs.

Form B1 (Tax Resident) vs Form M (Non-Resident)Tax Forms

Form B1 is for tax residents claiming personal reliefs; Form M is for non-residents reporting Singapore income.

Notice of Assessment (NOA) Review & 30-Day Objection WindowNOA Objection

Taxpayer has 30 days from NOA issue date to submit a formal Notice of Objection online if tax bill is inaccurate.

Qualification Rules & Tax Compliance

Open to all individuals who earned income in Singapore or received an IRAS filing notification.

Must have an active Singpass account to log into myTax Portal.

NFS taxpayers must verify tax portal details if they have rental income, trade profit, or changed marital status.

Tax payments must be settled within 1 month of NOA date (or via GIRO 12-month plan).

IRAS Filing & Verification Checklist

IRAS Income Tax Act Filing & Penalty Regulations

Singpass App for myTax Portal Two-Factor Authentication

Form IR8A / Employer End-of-Year Statement of Remuneration

Bank GIRO Application Form / PayNow NRIC Account Details

Step-by-Step IRAS Filing & Payment Workflow

Receive IRAS Filing Notification / NFS SMS Notice

IRAS sends SMS or letter in February/March confirming whether you must file or are on NFS.

Log into IRAS myTax Portal via Singpass

Visit mytax.iras.gov.sg between March 1 and April 18; authenticate with Singpass.

Verify Pre-Filled AIS Income & Deductions

Review employment income pre-filled by employer; add rental or self-employed trade income.

Update Personal Tax Reliefs & Submit Return

Update relief claims (SRS, parents, WMCR); click 'Submit' to receive instant acknowledgement.

Receive Digital Notice of Assessment (NOA) Tax Bill

IRAS sends NOA starting late April; view tax bill and setup 12-month GIRO deduction.

Frequently Asked Questions (FAQ)

NFS is an IRAS scheme where eligible taxpayers are not required to file a tax return. IRAS automatically issues their tax bill based on employer-submitted income data and pre-filled reliefs.

The e-filing deadline on the IRAS myTax Portal is April 18 of each Year of Assessment. Paper tax returns must be submitted by April 15.

AIS requires participating Singapore employers to submit their employees' income information (IR8A) directly to IRAS electronically, so it appears pre-filled on the employee's tax return.

No. If you receive an NFS notification, you do not need to file a return unless you have additional non-employment income (such as rental income) or need to claim new personal reliefs.

You must submit an electronic Notice of Objection on the myTax Portal within 30 days from the date of the Notice of Assessment, stating your reasons and supporting documents.

You can apply for GIRO online via your internet banking portal or myTax Portal to automatically pay your tax bill in 12 interest-free monthly installments.