Keep evidence and check filing requirements
Obtain operator earnings statements where available and keep complete income and expense records with receipts and invoices. IRAS does not accept estimates or improper records. Filing is required on receipt of a filing notification or paper return, total preceding-year income above S$22,000, or combined net trade income from self-employment, platform work and partnership above S$6,000. Use the Filing Checker when reviewing the requirement.
Prepare the annual statement
Report January–December earnings in the next year, normally during 1 March–18 April. For example, 2025 platform income is reported in YA 2026. Verify information transmitted by operators and include income not submitted. Revenue up to S$200,000 uses revenue and adjusted profit or loss; above that threshold add gross profit or loss and allowable expenses to form a four-line statement. The linked filing guide explains fields and deductions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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