Three notification routes
D-NOA taxpayers initially take no action unless IRAS requests it; their bills begin from mid-March. NFS taxpayers verify pre-filled income and reliefs by 18 April and file if adjustments are needed. Those instructed to file submit by 18 April. If no message appears, check the general income, self-employment profit and non-resident filing criteria.
Income and deductions
AIS earnings should not be duplicated; non-AIS employees use IR8A. Reliefs and rebates require resident status and the relevant 2025 conditions. Eligible expenses must generally be wholly and exclusively incurred in earning income. The page describes a 15% deemed-expense option for qualifying tenanted residential property, with qualifying acquisition-loan interest claimed separately.
After filing
Successful filing produces an acknowledgement. One re-filing is permitted by 18 April, and most filed-return bills are issued from late April to late September. Check the assessment and notify IRAS of inaccurate income or reliefs. This guide records the 2026 season; the original filing window has passed as of the review date.
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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