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

Complete 2026 guide to filing income tax on IRAS myTax Portal. Covers No-Filing Service (NFS), Auto-Inclusion Scheme (AIS) employer reporting by 1 March 2026, Form B1 e-filing deadline 18 April 2026, Notice of Assessment, and GIRO 12-month payment setup.

Statutory Overview & Legal Tax Framework

Annual individual income tax return filing in Singapore is managed digitally by IRAS through the myTax Portal (mytax.iras.gov.sg), accessible via Singpass two-factor authentication. The YA 2026 individual tax filing season ran from 1 March to 18 April 2026 (paper returns by 15 April 2026). The Auto-Inclusion Scheme (AIS) is the backbone of Singapore's e-filing ecosystem - participating employers with 5 or more employees submit employees' income information (Form IR8A) directly to IRAS electronically by 1 March 2026, enabling employment income to be pre-filled automatically in myTax Portal for each AIS-registered employee. Taxpayers selected for the No-Filing Service (NFS) receive an SMS or letter notification from IRAS in February and are not required to file a return, as IRAS automatically issues a Notice of Assessment (NOA) based on AIS-submitted income data and pre-filled relief information. NFS taxpayers should still log into myTax Portal to verify their pre-filled details and update if they have additional non-employment income (rental income, freelance income) or new personal relief claims (change in marital status, new child). Taxpayers who need to file (those not on NFS) must declare all Singapore-sourced employment income, trade/self-employment income, rental income, director's fees, and other taxable income, and claim all eligible personal reliefs in a single Form B1 (for tax residents) or Form M (for non-residents) submission. After filing, IRAS issues the Notice of Assessment (NOA) from April onwards. Taxpayers have 30 days from the NOA date to pay the assessed tax or enroll in a 12-month interest-free GIRO plan, and 30 days to file a Notice of Objection if the NOA amount is disputed.

Key Tax Criteria & Statutory Rules

Auto-Inclusion Scheme (AIS) - Employer Direct Income Reporting to IRASAIS Pre-Filling

AIS mandates participating Singapore employers (with 5 or more employees) to electronically submit all employee income data (salary, bonus, allowances, benefits-in-kind, CPF contributions) directly to IRAS by 1 March each year via myTax Portal. This enables automatic income pre-filling in employee tax returns, eliminating manual income entry for the majority of Singapore's workforce.

No-Filing Service (NFS) - Automatic Assessment for Eligible TaxpayersNFS Auto-Assessment

IRAS sends NFS notifications (via SMS or postal letter) in February to taxpayers whose income is fully captured by AIS employers and whose personal reliefs are unchanged. NFS recipients are not required to file a return - IRAS issues their NOA automatically. However, NFS taxpayers must log in to verify pre-filled data and update if they have rental income, trade income, new relief claims, or changed personal circumstances.

Form B1 (Tax Resident) vs Form M (Non-Resident) - Two-Form SystemTax Return Forms

Singapore tax residents file Form B1 to declare all income and claim personal reliefs (CPF, SRS, EIR, WMCR, Parent Relief, etc.). Non-residents file Form M for Singapore-sourced income only, with no personal relief claims allowed. Both forms are filed electronically on myTax Portal with Singpass authentication between 1 March and 18 April.

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

IRAS issues Notices of Assessment (NOA) from April onwards. Taxpayers have 30 days from the NOA date to either (1) pay the full tax amount, (2) enroll in GIRO 12-month installment plan, or (3) file a Notice of Objection on myTax Portal if the assessed tax is believed to be incorrect, providing supporting documents and stated reasons.

Qualification Rules & Tax Compliance

All individuals who earned Singapore-sourced income during the preceding calendar year - including employment income, trade or self-employment income, rental income from Singapore property, director's fees, or any other taxable income - are required to file an income tax return on myTax Portal unless they have received an NFS notification from IRAS.

An active Singpass account (with two-factor authentication) is required to log into myTax Portal. Foreign employment pass holders can obtain Singpass at ICA service centres. Singpass app on a mobile device is recommended for faster authentication.

NFS taxpayers who receive an NFS notification but subsequently realize they have undeclared rental income, changed marital status (new spouse relief), a new child (Qualifying Child Relief / WMCR), or any other relief/income change must proactively log into myTax Portal and update their pre-filled return before the 18 April deadline.

Late filing of individual income tax returns on myTax Portal (after 18 April) may result in IRAS issuing a composition fine (ranging from S$150 to S$1,000), an estimated Notice of Assessment based on prior year income, or a court summons for persistent non-filers.

IRAS Filing & Verification Checklist

Singpass app / SingPass account (with 2FA enabled) for myTax Portal login at mytax.iras.gov.sg, authenticated using your NRIC/FIN and face verification or SMS OTP

Form IR8A from employer (or AIS pre-filled income data on myTax Portal) confirming annual gross salary, bonus, taxable allowances, and CPF contributions for calendar year 2025

Supporting documents for any additional non-employment income: tenancy agreements and rental income receipts (for rental income), invoices and payment records (for trade income), or director's fee payment vouchers

CPF Annual Statement of Account (for CPF relief amounts), SRS contribution confirmation from DBS/OCBC/UOB (for SRS relief), and any other documents supporting personal relief claims

Step-by-Step IRAS Filing & Payment Workflow

Check for IRAS NFS Notification or Filing Requirement

In February, check if you received an IRAS NFS SMS or postal letter stating you are on the No-Filing Service. NFS means IRAS will auto-assess your tax - no return is needed unless you have changes. If you did not receive an NFS notification, you must file Form B1 (or Form M) on myTax Portal between 1 March and 18 April 2026.

Log into IRAS myTax Portal via Singpass

Access mytax.iras.gov.sg between 1 March and 18 April 2026. Authenticate using Singpass app (face verification) or SMS OTP. Select 'File Income Tax Return' under the 'Income Tax' section and choose Form B1 (tax resident) or Form M (non-resident) as applicable.

Verify Pre-Filled AIS Income & Declare Any Additional Income

Review your pre-filled employment income from your employer's AIS submission. Verify the figures match your IR8A / payslips. If you have additional income not covered by AIS - rental income, trade income, commission, freelance fees - enter these in the appropriate income sections of Form B1.

Update Personal Relief Claims & Submit Form B1

Review pre-filled personal relief amounts (CPF, SRS, Earned Income Relief). Add any new reliefs applicable for YA 2026 - new child (QCR/WMCR), new parent dependent (Parent Relief), SRS top-up (if not yet reported by bank). Verify total reliefs remain within the S$80,000 cap, then click 'Submit' to receive instant acknowledgement of your Form B1 filing.

Receive Digital NOA & Set Up GIRO 12-Month Payment

IRAS sends your Notice of Assessment (NOA) via myTax Portal and by post from late April onwards. View your assessed tax payable and due date on myTax Portal. Set up GIRO via your internet banking portal or myTax Portal to pay in 12 equal interest-free monthly installments. If you disagree with the assessed amount, file a Notice of Objection within 30 days on myTax Portal with supporting evidence.

Frequently Asked Questions (FAQ)

The No-Filing Service (NFS) is an IRAS program that automatically issues a Notice of Assessment to eligible taxpayers without requiring them to file a tax return. Taxpayers qualify for NFS when all their income is submitted by participating AIS employers directly to IRAS and their personal circumstances (reliefs, filing status) remain unchanged from the previous year. IRAS notifies NFS recipients by SMS or postal letter in February. NFS taxpayers must still log into myTax Portal to verify pre-filled details if they have any changes.

The e-filing deadline for individual income tax (Form B1 / Form M) on the IRAS myTax Portal is 18 April 2026. Paper tax returns must be submitted by 15 April 2026. Any extension should be requested through the official IRAS channel before the deadline and should not be assumed until accepted.

The Auto-Inclusion Scheme (AIS) requires participating Singapore employers with 5 or more employees to submit all employees' income information (salary, bonus, allowances, CPF contributions, benefits-in-kind, stock awards) directly to IRAS electronically by 1 March each year using Form IR8A. This income data is automatically pre-filled in each employee's myTax Portal tax return, eliminating the need for employees to manually calculate and enter employment income.

Yes. If IRAS's auto-assessment under NFS results in excess tax having been withheld (or if you have a tax credit), IRAS will issue a refund automatically via PayNow (if linked to your NRIC) or by cheque. To ensure you receive any refund promptly, link your NRIC/FIN to your PayNow-enabled bank account and verify the link at iras.gov.sg.

You must file a Notice of Objection (NOO) electronically on the IRAS myTax Portal within 30 days from the date of the Notice of Assessment. Clearly state the reasons for objection and attach supporting documents (e.g., corrected income figures, additional relief claims, overseas income evidence). IRAS will review your objection and issue a revised NOA or reject the objection with written reasons.

To set up GIRO for your income tax bill, log into your internet banking portal (DBS, OCBC, UOB, Standard Chartered, or other participating banks) and add IRAS as a GIRO recipient using your income tax reference number (your NRIC). Alternatively, enroll in GIRO via the IRAS myTax Portal after your NOA is issued. Once enrolled, your annual tax bill is automatically divided into 12 equal monthly auto-deductions with zero interest - and no 5% late payment penalty applies.