IRAS will issue direct tax bills to around SGD 1 million taxpayers from mid-March 2026 under the D-NOA initiative for YA 2026, within a wider No-Filing Service covering over SGD 2 million taxpayers.
Singapore’s Inland Revenue Authority of Singapore (IRAS) has announced that around SGD 1 million taxpayers will receive their tax bills directly from mid-March 2026 under the Direct Notice of Assessment (D-NOA) initiative for the Individual Income Tax Season 2026.
Over SGD 2 million individual taxpayers are expected to benefit from the No-Filing Service (NFS) in this Year of Assessment (YA) 2026, with about SGD 1 million of them receiving their tax bills directly under the Direct Notice of Assessment (D-NOA) initiative. This means most taxpayers will not need to file an income tax return for this YA, simplifying the filing process.
Under the D-NOA initiative, taxpayers will receive automatically computed tax bills from mid-March 2026. The Inland Revenue Authority of Singapore (IRAS) plans to progressively extend D-NOA to the majority of taxpayers, supported by timely income information submitted by employers and intermediaries such as commission-paying organisations and private hire car operators.
Upon receiving their tax bill (D-NOA) or pre-filled tax return (NFS), taxpayers should:
- verify income details and ensure all income is declared, including rental income or self-employment income,
- check deductions and relief claims, particularly where eligibility for tax relief may have changed, and
- if necessary, amend their tax bill (via the Amend Tax Bill digital service within 30 days of the tax bill date) or amend their pre-filled tax return (by filing a tax return by 18 April) at myTax Portal.
Verification remains important, as taxpayers are responsible for ensuring that their tax information is complete and accurate to avoid incorrect assessments and potential penalties.
While most taxpayers will benefit from the convenience of D-NOA and NFS, some will still be required to file their income tax return for YA 2026. Affected taxpayers will be notified via SMS, email or letter from IRAS between February and March 2026, indicating whether they are under D-NOA, NFS, or required to file.
IRAS reminds all individuals and partnerships required to file that they must do so by 18 April 2026 and declare all sources of income. This includes employees whose employers are not under the Auto-Inclusion Scheme (AIS) and self-employed individuals without pre-filled income information (e.g. home-based business owners, private tuition teachers, or those providing media or creative services).
Over SGD 5 million in penalties collected for late and non-payment for YA 2025
Income tax must be paid within 1 month from the date of the tax bill. Taxpayers can check their payment due date via myTax Portal. A 5% late payment penalty will be imposed on unpaid tax, unless an approved instalment plan is in place. IRAS may also take enforcement actions, including appointing agents (e.g. banks, employers, tenants, or lawyers handling property sales) to recover overdue tax, issuing Travel Restriction Orders, and initiating legal action.
While most taxpayers comply, IRAS will take enforcement action against the minority of errant taxpayers to ensure fair contribution. For YA 2025, IRAS collected over SGD 5 million in penalties from close to 37,000 taxpayers who failed to pay income tax on time.
Individuals facing difficulties in paying their tax are encouraged to contact IRAS before the payment due date so that suitable arrangements, such as extended instalment plans, can be considered based on circumstances.
Ensure timely payment with GIRO
Taxpayers are encouraged to set up GIRO arrangements to ensure timely payment. GIRO payments automatically begin in May each year and offer up to 12-month interest-free instalments. Setup can be completed within minutes via eGIRO on myTax Portal. Taxpayers already on GIRO who require more time may appeal for a longer payment plan via the Apply/Manage GIRO Plan digital service.
Payments can also be made via myTax Portal, AXS, or PayNow QR. Successful payments are reflected in taxpayers’ accounts almost instantly.
Stay vigilant against phishing scams this tax season
IRAS reminds taxpayers to remain alert to phishing scams involving fraudulent emails, SMS messages, and WhatsApp communications. Official IRAS emails will come from addresses ending in “@iras.gov.sg”, and SMS messages will be sent from the official “gov.sg” sender ID. IRAS does not use WhatsApp for tax-related communications. All tax transactions, including filing, payments, and refunds, should be conducted via myTax Portal using Singpass authentication. IRAS will not request personal or confidential information via email or unsecured links. Further details are available in IRAS’ Advisory on Scam & Fraudulent Activities.
Taxpayers can contact IRAS through:
- online chat (Mon to Fri, 8am to 5pm),
- helpline at 1800 356 8300 (Mon to Fri, 8am to 5pm),
- email via myTax Portal, or
- appointment booking.
In-person assistance for individual income tax filing is also available at ServiceSG Centres and counters[2]. Longer waiting and response times are expected across all channels between 2 March and 13 March 2026, and again between 1 April and 17 April 2026.
