To pay income tax in Singapore, settle the amount shown on your Notice of Assessment (NOA) within one month of the NOA date, using GIRO for interest-free monthly installments or PayNow QR, internet banking, or AXS for one-off payment.1IRAS. Late Payment or Non-Payment of Individual Income Tax The Inland Revenue Authority of Singapore (IRAS) runs all of these channels, and the deadline on your NOA is firm regardless of which method you pick.
When Your Tax Bill Arrives
Your payment obligation starts with the NOA, which IRAS issues after processing your return. For most taxpayers in Tax Season 2026, bills land between late April and September 2026.2IRAS. Tax Season 2026 – About Your Tax Bill The one-month countdown runs from the date printed on the NOA, not from the day you receive it in the mail or see it in myTax Portal, so check the document itself.
If you haven’t filed yet, you’ll want to do that first; filing is what triggers the assessment that triggers the bill. The filing deadline for YA 2026 is April 18, 2026.3IRAS. Tax Season 2026 – All You Need to Know
Payment Methods
GIRO for Monthly Installments
GIRO is the method IRAS actively promotes, and for most people it is the easiest option. It splits your tax bill into up to 12 interest-free monthly deductions from your bank account.4IRAS. Sign Up for GIRO to Pay Your Taxes by Instalment You can sign up through internet banking or submit a paper application form.
Once your GIRO plan is approved, deductions happen automatically on the 6th of each month, and the provisional installment plan begins in May.5IRAS. GIRO Individual Income Tax One timing point matters: your GIRO application has to be approved before the payment due date on your NOA. If approval comes through later, you may be hit with late payment penalties on the amount that was due in the meantime.
PayNow QR for Instant Payment
If you’d rather clear the bill in one go, PayNow QR is the fastest route. Log in to myTax Portal, go to Account, select “Pay Taxes,” and choose PayNow QR. The portal generates a QR code with a 15-minute countdown.6IRAS. PayNow QR Scan it with your banking app and complete the transfer within that window. You’ll get an acknowledgment page right away, and the payment reflects in your tax account immediately.
Internet Banking and AXS
You can pay through your bank’s internet banking service by adding IRAS as the billing organization and entering your tax reference number. AXS e-Station and m-Station accept credit card payments, with a limit of $20,000 per transaction.7IRAS. Tax Payment Each transaction produces a receipt. Keep it: it is your proof of payment if there is any dispute later about whether the amount was received on time.
What Happens If You Pay Late
Miss the due date on your NOA and a 5% late payment penalty is added to the unpaid balance straight away. If the tax is still unpaid 60 days after that penalty is imposed, IRAS can add a further 1% for each complete month the amount remains unpaid, up to a maximum additional penalty of 12%.1IRAS. Late Payment or Non-Payment of Individual Income Tax Total penalties can therefore reach 17% of the unpaid tax if the bill is ignored for a full year.
Penalties aren’t the end of it. If the debt persists, IRAS can appoint your bank, your employer, or your tenant as a recovery agent and require them to redirect money they owe you toward the outstanding tax instead. These powers are used routinely rather than held in reserve.
Leaving Singapore: Tax Clearance for Foreign Workers
If you’re a non-citizen on a work pass and you’re leaving your job, going on an overseas posting, or planning to be out of Singapore for more than three months, the payment process works differently. Your employer is legally required to file Form IR21 and to withhold all money owed to you until tax clearance is completed. This covers all work pass holders, including those on a Personalised Employment Pass.8IRAS. Tax Clearance for Foreign and SPR Employees (IR21)
In practice, your final salary, unused leave pay, and any other sums your employer owes you are held back until IRAS issues a clearance letter confirming your taxes are settled. The tax itself is typically paid out of those withheld funds. Give your employer enough notice that Form IR21 can be filed at least one month before your last day. Late tax clearance is almost always traceable to a late Form IR21.
If You Disagree With the Amount
If you think the NOA is wrong, you can file a Notice of Objection within two months of the NOA date through the “Object to Assessment” service on myTax Portal.9IRAS. Objection and Appeal Process Read the next sentence carefully, because it catches a lot of people out: you still have to pay the assessed tax by the due date while the objection is being reviewed. Filing an objection does not pause your payment obligation. If IRAS later agrees with you, the overpaid amount is refunded; if you withheld payment in the meantime, late payment penalties will have already attached.
To submit, log in with Singpass, open the digital service, state the specific items you disagree with and the reasons, and submit at the declaration page.10IRAS. FAQ – Object to Assessment You can save a draft and return to it, but the two-month window keeps running. If you need longer, send IRAS a written request for an extension before the window closes.
Checking That It Went Through
Whichever method you use, confirm the payment landed. PayNow QR shows an on-screen acknowledgment and updates your tax account immediately. Internet banking and AXS produce transaction receipts. GIRO deductions appear on your monthly bank statement around the 6th. If a payment doesn’t show against your tax account within a few days of the deduction, raise it with IRAS before the next penalty date rather than after.