Not tax advice. Computation tools only. Have a professional review before filing.
tax-calendar/sg/sg-income-tax-april-15
SGAll residentsSelf-employed

Income Tax e-Filing

Singapore e-filing deadline for individual income tax (YA 2026 for income earned in 2025). Paper filing deadline was April 15 — e-file extends to April 18.

Filing deadline

April 15, 2026

Country
Singapore
Tax year
2025

What is this deadline?

Singapore's Year of Assessment 2026 covers income earned in calendar year 2025. Most residents file electronically via IRAS myTax Portal.

How to file

What people miss

  • CPF contributions are mandatory for citizens and PRs — employee + employer shares
  • SRS (Supplementary Retirement Scheme) — voluntary, tax-deductible
  • Tax reliefs — earned income, parent, qualifying child, etc.
  • Sole proprietorship / partnership income declared via 4-line statement or 2-line statement (for smaller businesses)

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

sg-cpf-medisave.mdSG

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.

sg-income-tax.mdSG

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.

singapore-gst.mdSG

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.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.