Singapore tax deadlines 2026.

Use this skill whenever asked about Singapore CPF MediSave contributions for self-employed persons (SEPs). Trigger on phrases like "MediSave contribution", "CPF self-employed", "how much MediSave do I pay", "net trade income CPF", "voluntary CPF contributions", "BHS", "Basic Healthcare Sum", "MediShield Life", or any question about MediSave obligations for a self-employed client in Singapore. This skill covers mandatory MediSave rates by age, contribution caps, voluntary CPF contributions, tax relief, payment deadlines, penalties, and edge cases. ALWAYS read this skill before touching any Singapore CPF/MediSave-related work.

Use this skill whenever asked about Singapore cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax Singapore", "Bitcoin Singapore", "digital tokens Singapore", "cryptocurrency gains Singapore", "IRAS crypto", "GST crypto Singapore", "staking Singapore", "mining income Singapore", "NFT tax Singapore", "Coinbase Singapore", "Binance Singapore", "payment tokens", "digital payment tokens", "capital gains Singapore crypto", "crypto business income Singapore", or any question about the income tax, GST, or reporting obligations for cryptocurrency, tokens, or digital assets for Singapore tax residents or Singapore-source crypto income. Covers IRAS e-Tax Guide on Digital Tokens (income tax and GST), trader vs investor distinction, badges of trade, and GST exemption for digital payment tokens. ALWAYS read this skill before touching any Singapore crypto work.

Use this skill whenever asked about Singapore income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay in Singapore", "Form B", "Form B1", "IRAS income tax", "trade income", "capital allowances Singapore", "personal reliefs", "tax residence 183 days", "Section 10(1)(a)", "CPF self-employed", "self-employed tax Singapore", "myTax Portal", "DBS Bank statement", "OCBC income", "PayNow transfer", "Stripe Singapore", or any question about filing or computing income tax for a Singapore sole proprietor or freelancer. This skill covers progressive rates (0--24%), trade income computation, capital allowances (Section 19/19A), approved deductions, personal reliefs, CPF MediSave, tax residence rules, filing deadlines, and penalties. ALWAYS read this skill before touching any Singapore income tax work.

This skill has been consolidated. See singapore-gst.md in this directory.

Use this skill when asked about capital gains in Singapore. Trigger on: "CGT Singapore", "capital gains Singapore", "sell shares Singapore", "Singapore no capital gains tax", "investment gains Singapore", "crypto tax Singapore", "Singapore property gains", "dispose assets Singapore". Singapore has no capital gains tax — this skill confirms that and explains the trading income boundary.

Use this skill whenever asked to prepare, review, or classify transactions for a Singapore GST return (GST F5 form) for any client. Trigger on phrases like "prepare GST return", "do the GST", "fill in GST F5", "create the return", "Singapore GST", "IRAS filing", or any request involving Singapore GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers Singapore only and only standard GST-registered persons filing GST F5. Group registrations, partial exemption with non-de-minimis exempt supplies, Approved 3rd Party Logistics schemes, and Major Exporter Scheme applications are all in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any Singapore GST work.

Use this skill whenever asked about Singapore transfer pricing rules, documentation requirements, or IRAS transfer pricing compliance. Trigger on phrases like "transfer pricing Singapore", "Singapore TP documentation", "IRAS transfer pricing", "master file Singapore", "local file Singapore", "CbCR Singapore", "APA Singapore", "Section 34D", "Section 34F", "arm's length Singapore", or any question about intercompany pricing for Singapore entities.

Use this skill when advising on LEGAL tax minimization strategies for Singapore taxpayers — individuals, sole proprietors, and small companies. Trigger on phrases like "reduce my tax Singapore", "tax planning", "personal reliefs", "SRS", "CPF", "sole proprietor vs company", "IRAS", "GST optimization", "capital allowances Singapore", "no capital gains tax", "tax residency", or any question about legally minimizing Singapore income tax. Covers entity selection, relief optimization, capital allowances, loss utilization, timing, GST planning, CPF/SRS strategies, and red lines. ALWAYS read this skill before giving Singapore tax optimization advice.