YA 2026 Employee Tax Filing: AIS, No-Filing and Tax Bills

Key steps and distinctions

For income earned in 2025, the stated filing period is 1 March to 18 April 2026. A Direct Notice of Assessment notification means no return is required unless IRAS requests action. Under No-Filing Service, review pre-filled income and reliefs and file by 18 April if changes are needed. A notification requiring filing still obliges the employee to submit a return even when the employer has transmitted employment income through AIS. If AIS income is not yet pre-filled, the return provides an option indicating that the employer will transmit it; the employee should not duplicate that income. Check other income and eligibility for reliefs, subject to the S$80,000 total personal-relief cap. An online return may be refiled once by 18 April. After the tax bill is issued, the infographic directs taxpayers to Amend Tax Bill within 30 days of the bill date for a one-time amendment. Most tax bills are expected from late April onwards. For earlier loan or grant applications, the guide suggests payslips, IR8A, CPF statements or the filing acknowledgement as possible alternative documents.