When is the income tax filing deadline and what are the penalties for late filing in YA2025?

For Year of Assessment 2025, the income tax filing deadlines are:

Filing Deadlines:

• Paper filing: 15 April 2025
• E-filing via myTax Portal: 18 April 2025 (you get 3 extra days for filing electronically)

Most individuals will receive a notification from IRAS (via SMS or letter) by March to file their tax returns. Employees under the Auto-Inclusion Scheme (AIS) may receive pre-filled income information.

Penalties for Late Filing:

IRAS takes late filing seriously, and penalties escalate over time:

• First reminder: IRAS will issue a Notice of Assessment (NOA) based on an estimated income (which may be higher than your actual income). You will be required to pay tax on this estimated amount.
• Continued non-filing: A penalty of up to S$1,000 may be imposed. If you still fail to file, you may be summoned to court.
• Court conviction: A fine of up to S$5,000 and, in default of payment, imprisonment for up to 6 months. For a second or subsequent offence, a fine of up to S$5,000 and imprisonment of up to 6 months.

What to do if you miss the deadline:

• File your return as soon as possible via myTax Portal.
• If you received an estimated NOA, file your actual return to have the assessment revised.
• Contact IRAS at 1800-356-8300 if you need an extension.

IRAS may grant extensions for valid reasons such as medical emergencies or being overseas.