To file income tax for the first time in Singapore, log in to myTax Portal with your Singpass between 1 March and 18 April, check the income and reliefs already filled in for you, add anything missing, and submit. Most first-time filers finish in under 20 minutes because employers report your salary directly to IRAS.
The part that trips people up is not the form. It is knowing whether you even need to file, what a Notice of Assessment is, and which reliefs actually cut your bill. This guide walks through all of it in the order a first-timer meets it.
Do you actually need to file?
Not everyone files a return. You are required to file if IRAS sends you a notification to do so (by letter, SMS, or email), or if your total annual income was more than $22,000 in the previous year. If you earned $22,000 or less and did not get a filing notice, you generally do not need to file (as of June 2026). Check the official list of who must file on the IRAS individuals required to file page before you assume you are off the hook.
Two things catch first-time filers out. First, a first job that started midway through the year still counts, and so does income from freelancing, tuition, or a side gig. Second, being under the No-Filing Service does not mean you should ignore tax season. It means your details are pre-filled, but you may still want to log in to add reliefs or correct something.
What counts as income you must declare
Employment salary, bonuses, commissions, and most side income are taxable. Your CPF contributions, and income already reported by your employer, are handled for you. If you drove for a platform, sold on Carousell as a business, or tutored for cash, that is trade income you declare yourself. When unsure whether something is taxable, read the IRAS breakdown of what is taxable and what is not.
How the Auto-Inclusion Scheme fills in your salary
If your employer is on the Auto-Inclusion Scheme, they submit your employment income straight to IRAS, and it appears in your return automatically. You do not re-type your salary, and you should not, because doing so double-counts it. Most medium and large employers in Singapore are on the scheme (as of June 2026). You can confirm how it works on the IRAS Auto-Inclusion Scheme page.
When you log in and see your salary already there, that is the scheme working. Your job is to check the figure against your own payslips and IR8A, then add anything the pre-fill missed, such as freelance income or rental income.
The step-by-step: how to e-file
Filing happens at myTax Portal. Here is the sequence for a first-timer.
- Set up or activate your Singpass if you have not already. You cannot file without it.
- Go to myTax Portal and log in with Singpass during the filing window.
- Open the Individual Income Tax return and check the pre-filled employment income.
- Add any income your employer did not report, plus trade or freelance earnings.
- Claim the reliefs you qualify for (covered below).
- Review the estimated tax, then submit. Save or print the acknowledgement.
If you started your first job this year, you file next year for this year's income. So a graduate who began work in mid-2025 files in early 2026 for the 2025 income. IRAS calls each of these a Year of Assessment. The step-by-step is also laid out on the IRAS file income tax return service page.
Key dates and the 18 April deadline
Filing season runs from 1 March, and the e-filing deadline is 18 April each year (paper filing, if you were sent a form, is due 15 April). Missing the deadline can trigger a late-filing penalty or an estimated assessment, so treat 18 April as fixed. If you genuinely cannot make it, you can request more time through the IRAS extension of time service rather than going silent.
| What | When | Notes |
|---|---|---|
| Filing opens | 1 March | myTax Portal accepts returns |
| E-filing deadline | 18 April | Hard deadline for online filing |
| Paper filing deadline | 15 April | Only if IRAS sent you a paper form |
| Tax bill (NOA) issued | From May onward | After IRAS assesses your return |
| Payment due | Within 1 month of NOA | Set up GIRO to split into instalments |
Dates are correct as of June 2026. Confirm the current year's window on the IRAS tax season page before you file.
Reliefs that lower a first-timer's bill
Reliefs reduce the income you get taxed on, so claiming the ones you qualify for is the single biggest lever a young filer has. Earned income relief is applied for you if you had employment income. CPF relief covers your own mandatory contributions. If you topped up your CPF, took an approved course, or supported parents, there are reliefs for those too. See the full list on the IRAS tax reliefs page.
For most first jobbers the numbers are small anyway. The first $20,000 of chargeable income is taxed at 0%, and rates rise in steps after that (as of June 2026). So a fresh grad earning around $3,000 a month often owes little or nothing in the first partial year. Do not skip filing on that basis though. You still need to file if you were notified or crossed the income threshold.
Your NOA and paying the bill
After you file, IRAS assesses your return and sends a Notice of Assessment, or NOA. That is your official tax bill. Check it against what you submitted, because if a figure is wrong you can object within the stated window. The IRAS page on understanding your tax assessment explains what each line means.
Payment is due within one month of the NOA date. The easiest route is GIRO, which splits the amount into interest-free monthly instalments and pays automatically. You can also pay by PayNow QR or bank transfer. Setting money aside for tax is exactly the kind of habit worth building from your first paycheque, which is why it is worth reading how to manage your first salary in Singapore alongside this. If you want a simple split for tax, savings, and spending, the fresh graduate budgeting guide pairs well with it.
Frequently asked questions
Do I need to file if my employer is on the Auto-Inclusion Scheme?
Sometimes yes, sometimes no. The scheme reports your salary for you, but you still need to file if IRAS sent you a filing notification or if you have other income to declare. If you are on the No-Filing Service and everything is correct, you may not have to submit, though it is worth logging in to check your reliefs.
What happens if I miss the 18 April deadline?
IRAS can issue a late-filing penalty and may raise an estimated assessment based on available information, which is often higher than your real bill. File as soon as you can, and if you know in advance you will be late, request an extension through myTax Portal rather than ignoring it.
I only worked a few months in my first year. Do I still file?
If your total income for that year was more than $22,000 or IRAS sent you a notice to file, then yes, even for a partial year. Your tax may still come out very low because of the 0% band on the first $20,000 of chargeable income, but the obligation to file is separate from how much you owe.
How do I pay if I cannot afford the full amount at once?
Sign up for GIRO through myTax Portal. It spreads your bill across interest-free monthly instalments and deducts automatically, so you never miss the one-month payment window. This is the default choice for most first-time filers on a starting salary.
Filing your first return feels bigger than it is. Log in, check what is pre-filled, claim your reliefs, submit before 18 April, and set up GIRO. Getting money admin like this handled early is one of the practical skills we coach at the FINternship masterclass, and you can see the wider programme on our apply page.