All income received in Singapore from outside Singapore that is not sourced in Singapore by resident individuals is tax exempt. However, this does not include income received in Singapore from outside Singapore obtained through partnerships in Singapore

  1. You need not give details of your life insurance premiums deducted from your salary if your employer is in the Auto-Inclusion Scheme for Employment Income. Your employer will provide details of your income and deductions to IRAS.
  2. If you bought your insurance policy on or after 10 August 1973, your insurance company must have an office or a branch in Singapore.
  3. The total amount of relief allowed for CPF or Designated or Approved Provident Fund contributions and Life Insurance premiums must not exceed $5,000 a year. Therefore, no deduction will be allowed for life insurance premiums paid if the CPF or Designated or Approved Provident Fund contributions are more than $5,000 a year.
  4. You may deduct the life insurance premiums you paid for life insurance policies on your life or your wife's life.
  5. Premiums paid for life insurance policies on your child's life are not allowed.
  6. The amount of relief you may deduct must not be more than 7% of the insured value of your life or your wife's life.

For more information on life insurance relief, please click HERE.

For more information about the conditions for claiming Parent/Handicapped Parent Relief, please click HERE.

For information on how to request for a copy of Notice of Assessment or document from Inland Revenue Authority of Singapore (IRAS), please click HERE.

Please click HERE for the tax rates for resident and non-resident individuals.

If you have not received an income tax form/IRAS PIN mailer/SingPass invitation letter by mid-March, you can request for an income tax form to be sent to you by post by calling IRAS’s 24-hour Integrated Phone Service.

To request for an IRAS PIN, you may download the application form from IRAS website at However, if you have an existing IRAS PIN (Internet), you may log on to myTax Portal at to e-file your income tax return via E-filing.

To request for a SingPass, you may request online at

Alternatively, if you wish to speak to an officer, please call 1800-3568300 during IRAS’s office hours. Their operating hours are: Mondays to Fridays: 8 am to 5 pm for all enquiries on the following:

  • Salaried Employees
  • Self-employed & Partnership
  • Tax Clearance

They are closed on Saturdays, Sundays and public holidays.

You can claim child relief if your child is

  1. unmarried and
  2. a legitimate child, step child or legally adopted child; and
  3. below 16 years old or studying full-time at any university, college or other educational institution and
  4. does not have an annual income exceeding $4,000 (including NS pay but excluding scholarship and similar allowances).

For more information about child relief claim, please click HERE.

If you e-file, the Acknowledgement Page will state the documents you need to submit. Gpayroll provides e-file for all your employees where the tax forms are duly completed. All you need is to verify and submit it online through Gpayroll.

UEN is like an NRIC number for your entity.
From 1 January 2009, all entities such as businesses, companies and societies that operate in Singapore can interact with government agencies using their Unique Entity Number (UEN)

If you are a business or local company registered with the Accounting and Corporate Regulatory Authority (ACRA), there will be no change for you. Your existing ACRA number will be retained as your UEN.

If you are not a business or local company (e.g. Limited Liability Partnership or society), your UEN Issuance Agency (click here) will issue a new UEN to you. Your UEN will be in the “TyyPQnnnnX” format.

If you are a new entity formed from 1 Jan 2009, your UEN Issuance Agency (click here) will issue a UEN upon registration.

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