Selection is not exemption from tax
NFS selection is based on pre-filled 2025 income for YA 2026, including AIS employer information and taxable SRS withdrawals. Existing reliefs are adjusted where no longer eligible. Selection does not remove tax liability or the duty to correct inaccurate information.
Review from 1 March to 18 April 2026
Sign in with Singpass or a Singpass Foreign user Account and open File Income Tax Return. File if there is additional income or a relief change. Check AIS income with the employer; participation can be checked through go.gov.sg/ais-search, but confirm actual pre-filled portal information. An NRIC/FIN holder without Singpass should register and enable two-factor authentication; other eligible users use SFA.
Changes after 18 April
Wait for the tax bill, most of which are issued from late April, and use Amend Tax Bill within 30 days of its date. Reporting omissions is a legal duty and penalties can apply. Examples include rental income, non-AIS employer income, or withdrawing Qualifying Child Relief claimed for 2024 because the child worked in 2025 and earned over S$8,000.
Reliefs and children without FIN
For changes, file and edit Deduction, Reliefs and Rebates, including spouse or child details. For a child without FIN or passport number, select Others, while still meeting the relief conditions. Prior claims do not guarantee continuing eligibility.
Early bill and payment
If there are no changes, request an early bill through Request Tax Bill during 1 March–18 April 2026; after 18 April contact live chat. The early-bill FAQ says payment will not fall before 26 May 2026 and GIRO instalments start in May using actual YA 2026 liability. Separately, the general rule in this edition is payment within one month of the bill, with up to twelve interest-free GIRO instalments or full payment through PayNow QR or other electronic channels. The May dates concern this specific 2026 exercise.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗