Updated June 2, 2026 · Singapore Tax Guide

All Types of Taxes in Singapore: Complete 2026 Guide with Due Dates

Singapore has a comparatively simple tax system, but it is not tax-free. The main taxes are Individual Income Tax, Corporate Income Tax, GST, Property Tax, Stamp Duty, Withholding Tax, Trust and Estate Income Tax, Gambling Duties, Customs and Excise Duties, Carbon Tax, vehicle-related taxes, and employer levies such as CPF, SDL and Foreign Worker Levy. For 2026, the key dates are 1 March to 18 April for YA 2026 individual income tax filing, 1 March for employer AIS income submission, 31 January for annual property tax payment, GST filing/payment one month after the GST accounting period, ECI within three months after company financial year-end, and 30 November 2026 for YA 2026 corporate income tax returns.

18 Apr 2026 YA 2026 individual income tax filing deadline.

30 Nov 2026 YA 2026 company Form C-S / C-S Lite / Form C filing deadline.

9% Current Singapore GST rate from 1 January 2024 onward.

S$45/tCO₂e Carbon tax rate for emissions years 2026 and 2027.

Quick Answer: What Taxes Exist in Singapore?

Singapore taxes personal income, company profits, most goods and services through GST, property ownership, property and share transfers through stamp duty, selected payments to non-residents through withholding tax, gambling activities, carbon emissions, and selected imports such as liquor, tobacco, motor vehicles and petroleum products. Singapore generally does not tax capital gains, does not have estate duty for deaths on or after 15 February 2008, and does not levy a general gift tax or net wealth tax.

For individuals

Start with Individual Income Tax, property tax, stamp duty, CPF, property ownership, no-capital-gains-tax rules and filing deadlines.

For businesses

Focus on Corporate Income Tax, ECI, GST, withholding tax, stamp duty, CPF/SDL/FWL, customs duties and carbon tax where applicable.

For property buyers

Check property tax, BSD, ABSD, SSD, lease duty, mortgage duty, share duty and Annual Value-based calculations before signing documents.

Author note: This guide was prepared for RevisionTown readers using official Singapore tax, customs, manpower, CPF, environmental and transport sources. It exists to consolidate Singapore’s tax dates and tax types into one page for students, businesses, expats, property buyers and finance researchers. Verify actual obligations in myTax Portal, Singapore Customs, CPF, MOM, NEA, LTA or with a qualified tax adviser.

How Singapore’s Tax System Is Organized

Singapore is a city-state, so there is no state or provincial income tax. The main revenue authority is IRAS, but not every tax-like cost is handled by IRAS. Customs and excise duties are administered through Singapore Customs, vehicle taxes through LTA and Singapore Customs, CPF/SDL through CPF Board, Foreign Worker Levy through MOM, and Carbon Tax through NEA.

Complete List of All Major Tax Types in Singapore

The table below combines strict taxes, duties and mandatory levies. Some entries, such as CPF, SDL and Foreign Worker Levy, are not ordinary income taxes, but they are important compliance costs for Singapore employers.

No.	Tax / levy / duty	Category	Who deals with it?	Typical due date or trigger	Key point
1	Individual Income Tax	Personal tax	Employees, sole proprietors, partners, landlords, freelancers and taxable individuals.	YA 2026 filing season: 1 Mar to 18 Apr 2026. Payment due within 1 month from tax bill unless on approved GIRO.	Resident individuals are taxed progressively; current top resident rate is 24%.
2	Corporate Income Tax	Company tax	Companies and corporate entities.	ECI within 3 months of financial year-end; Form C-S/C by 30 Nov each year.	Singapore’s headline corporate tax rate is 17%.
3	GST	Consumption tax	GST-registered businesses and consumers indirectly.	GST return and payment due 1 month after the end of the GST accounting period.	Current GST rate is 9% unless the supply is zero-rated or exempt.
4	GST on imported goods	Import consumption tax	Importers and consumers importing goods.	At import permit/declaration or GST accounting process.	Prevailing GST applies to CIF value plus duties and incidental costs where relevant.
5	GST on imported services / remote services	Consumption tax	Overseas service suppliers, local businesses and consumers depending on regime.	GST return cycle if registered/in scope.	Relevant to digital and non-digital imported services in specified cases.
6	Property Tax	Property ownership tax	Owners of residential, commercial and industrial properties.	Annual property tax due by 31 Jan each year or by date stated in bill.	Calculated on Annual Value, not actual rent received.
7	Owner-occupier Property Tax	Residential property tax	Owners living in their own residential property.	Annual property tax cycle.	Uses lower progressive owner-occupier rates.
8	Non-owner-occupier Property Tax	Residential property tax	Owners of rented, investment or vacant residential property.	Annual property tax cycle.	Uses higher progressive rates than owner-occupied property.
9	Commercial / Industrial Property Tax	Non-residential property tax	Owners of commercial and industrial properties.	Annual property tax cycle.	All other properties are taxed at 10% of Annual Value.
10	Buyer’s Stamp Duty / BSD	Property transfer duty	Property buyers.	Within 14 days after signing in Singapore, or within 30 days after receipt in Singapore if signed overseas.	Top marginal BSD rate is 6% for residential property and 5% for non-residential property.
11	Additional Buyer’s Stamp Duty / ABSD	Residential property surcharge	Certain residential property buyers based on profile and property count.	Same stamping deadline as property document.	Rate depends on citizenship/residency, entity type and property count.
12	Seller’s Stamp Duty / SSD	Property disposal duty	Residential or industrial property sellers within holding-period rules.	At sale/disposal document stamping.	For residential property bought on/after 4 Jul 2025, holding period increased to 4 years with higher rates.
13	Lease Duty	Stamp duty	Tenants and landlords executing leases.	Stamping deadline: 14 days in Singapore / 30 days if signed overseas and received in Singapore.	Applies to tenancy and lease documents.
14	Mortgage Duty	Stamp duty	Borrowers/lenders executing mortgage documents.	Stamping deadline based on execution location.	Applies to certain mortgage instruments.
15	Share Transfer Duty	Stamp duty	Parties transferring shares.	Stamping deadline: 14 days if signed in Singapore, 30 days after receipt if signed overseas.	Typically based on consideration or market value, whichever is higher.
16	Withholding Tax	Cross-border withholding tax	Payers making specified payments to non-residents.	File and pay by the 15th of the second month from date of payment to non-resident.	Applies to specified interest, royalties, technical fees, management fees, rent, director fees and similar payments.
17	Trust / Estate Income Tax	Other income tax	Trustees, estates and beneficiaries.	Annual filing/payment according to IRAS notice and trust/estate position.	Trustee rate examples use the prevailing corporate tax rate for non-resident beneficiaries.
18	Clubs and Associations Tax	Other income tax	Clubs, trade associations, MCSTs and town councils.	Annual Form P1 / relevant filing cycle.	Income is generally taxed at the prevailing corporate income tax rate.
19	Casino Tax	Gambling tax	Casino operators.	Monthly casino tax computation/payment cycle.	Rates are tiered by premium players and other players’ gross gaming revenue.
20	Betting Duty	Gambling duty	Approved betting operators and promoters.	By 15th of the month following the activity month.	Applies to betting activities within scope.
21	Lottery / Sweepstake Duties	Gambling duty	Lottery, sweepstake and private lottery operators.	By 15th of the month following activity month, except scheduled lottery within 15 days of lottery date.	Includes single/scheduled lottery, sweepstake and other relevant duty types.
22	Gaming Machine Duty	Gambling duty	Clubs operating gaming machines.	Form PL-R by 15th of the month following activity month.	Part of non-casino gambling duty framework.
23	Tombola / Lucky Draw Duties	Gambling duty	Relevant organisers and clubs.	Monthly or event-based filing depending on activity.	Applies to specific gambling/lucky draw activities.
24	Customs Duty	Import duty	Importers of dutiable goods.	At import declaration/permit stage.	Singapore dutiable categories include liquor, tobacco, motor vehicles and petroleum products/biodiesel blends.
25	Excise Duty on Liquor	Excise duty	Importers, manufacturers and consumers indirectly.	At import/release for local consumption or customs permit stage.	Applies to intoxicating liquors.
26	Excise Duty on Tobacco	Excise duty	Importers, manufacturers and consumers indirectly.	At import/release stage.	Applies to tobacco products.
27	Excise Duty on Motor Vehicles	Excise duty	Vehicle importers and buyers indirectly.	At import/registration cost stage.	Motor vehicle duty and GST are part of upfront vehicle costs.
28	Excise Duty on Petroleum Products	Excise duty	Petroleum importers/suppliers and consumers indirectly.	At import/release stage.	Includes petroleum products and biodiesel blends.
29	Carbon Tax	Environmental tax	Taxable facilities emitting at least 25,000 tCO₂e annually.	Emissions report by 30 Jun following reporting period; tax liability generally by 30 Sep following reporting period.	Rate is S$45/tCO₂e for emissions years 2026 and 2027.
30	Additional Registration Fee / ARF	Vehicle registration tax	Vehicle buyers/registrants.	At vehicle registration.	ARF is based on a percentage of the vehicle’s Open Market Value.
31	Road Tax	Vehicle ownership tax	Vehicle owners.	Renewed for 6 or 12 months before expiry.	Every registered vehicle must have valid road tax.
32	Vehicle Registration Fee / RF	Vehicle registration fee	Vehicle buyers.	At registration.	Part of upfront vehicle cost.
33	COE quota premium	Vehicle ownership cost	Vehicle buyers.	At COE bidding/vehicle registration.	Not strictly a tax, but a mandatory vehicle ownership cost.
34	ERP charges	Road usage charge	Road users.	At road usage/congestion charging event.	Not a tax in strict classification, but a transport charge.
35	CPF Contributions	Mandatory social contribution	Employers and Singapore Citizen/PR employees.	Due by last day of month; enforcement if unpaid by 14th of following month.	Not ordinary income tax, but a critical payroll obligation.
36	Skills Development Levy / SDL	Employer levy	Employers.	Paid with CPF contribution workflow.	0.25% of monthly total wages, subject to minimum and maximum per employee.
37	Foreign Worker Levy / FWL	Manpower levy	Employers of Work Permit and S Pass holders.	Monthly levy due by 17th of following month.	Pricing mechanism to regulate foreign manpower.
38	Self-help group contributions	Payroll deduction	Employees from certain community groups.	Payroll contribution cycle.	Includes CDAC, MBMF, SINDA and ECF where applicable.
39	Estate Duty	Legacy tax	Historical estates.	Removed for deaths on or after 15 Feb 2008.	Keep for legacy/historical explanation only.
40	No general Capital Gains Tax	Not generally taxed	Investors unless gains are trading income.	No ordinary CGT filing date.	Capital gains are generally not taxable unless they are revenue/trading gains.
41	No general Gift Tax / Wealth Tax / Inheritance Tax	Not generally applicable	Individuals and families.	No ordinary annual filing cycle.	Transfers may still have stamp duty, income tax, trust or property consequences.

Singapore Tax Dates Calendar 2026–2027

Singapore tax dates are mostly practical and portal-driven. Individuals file by 18 April, property tax is paid by 31 January, companies file ECI within 3 months after financial year-end and Form C-S/Form C by 30 November, GST follows the one-month-after-period rule, and employment/payroll obligations follow monthly cycles.

Date	Status	Tax / event	Who should care?	What is due or important?
31 January 2026	Checking	Property Tax	Property owners	2026 annual property tax payment due unless on GIRO or another due date is stated in the bill.
15 February 2026	Checking	Withholding Tax example	Payers to non-residents	If payment to a non-resident was made in December 2025, WHT is generally due by the 15th of the second month from payment date.
1 March 2026	Checking	AIS employer submission and individual tax season opens	Employers and individual taxpayers	AIS employers submit employees’ employment income information by 1 March. Individual tax filing season opens.
14 March monthly pattern	Checking	CPF enforcement date pattern	Employers	CPF contributions are due by month-end, with enforcement action if not paid by the 14th of the following month or next working day.
17 March monthly pattern	Checking	Foreign Worker Levy monthly pattern	Employers of Work Permit and S Pass holders	Foreign Worker Levy for the previous month is due by the 17th of the following month or next working day.
31 March 2026	Checking	ECI example and GST example	Companies and GST registrants	For a company with 31 Dec 2025 financial year-end, ECI is due within 3 months by 31 Mar 2026 unless exempt. GST for Feb monthly period is due one month after period-end.
18 April 2026	Checking	Individual Income Tax filing	Individual taxpayers	YA 2026 income tax return filing deadline. Taxpayers may re-file once by this date before receiving the tax bill.
30 April 2026	Checking	GST quarterly example	GST-registered businesses	GST return and payment for Jan–Mar 2026 quarter due one month after accounting period-end.
30 June 2026	Checking	Carbon emissions report and GST monthly example	Taxable/reportable facilities and monthly GST filers	Carbon-tax facilities submit emissions report for the prior reporting period by 30 June. Monthly GST for May period due by end-June.
31 July 2026	Checking	GST quarterly example	GST-registered businesses	GST return and payment for Apr–Jun 2026 quarter due one month after accounting period-end.
30 September 2026	Checking	Carbon tax liability pattern	Carbon-tax taxable facilities	Carbon tax liability for the reporting period is generally fulfilled by 30 September following the reporting period, subject to NEA’s facility-specific position.
31 October 2026	Checking	GST quarterly example	GST-registered businesses	GST return and payment for Jul–Sep 2026 quarter due one month after accounting period-end.
30 November 2026	Checking	Corporate Income Tax return	Companies	YA 2026 Form C-S, Form C-S Lite or Form C due for all companies unless filing waiver applies.
31 December 2026	Checking	Company year-end / ECI planning	Calendar-year companies	Close FY 2026 accounts, prepare ECI, tax computation, transfer pricing documentation, GST reconciliations and payroll records.
31 January 2027	Checking	Property tax and GST quarterly example	Property owners and GST registrants	Expected annual 2027 property tax payment date, unless stated otherwise in bill. GST for Oct–Dec 2026 quarter also due one month after period-end.
1 March 2027	Checking	AIS employer submission	Employers	Expected deadline for employers to submit 2026 employment income records for YA 2027.
31 March 2027	Checking	ECI for 31 Dec 2026 year-end	Companies	ECI due within 3 months from 31 Dec 2026 financial year-end unless the company qualifies for the ECI filing waiver.
18 April 2027	Checking	Expected individual income tax filing	Individuals	Expected annual individual filing deadline pattern; verify IRAS Tax Season 2027 when published.
30 June 2027	Checking	Carbon emissions report for 2026	Reportable/taxable facilities	Verified emissions report for emissions year 2026 generally due by 30 June 2027.
30 September 2027	Checking	Carbon tax for emissions year 2026	Carbon-tax taxable facilities	Carbon tax liability for emissions year 2026 generally due by 30 September 2027, subject to NEA’s applicable rules.
30 November 2027	Checking	Corporate Income Tax return	Companies	Expected YA 2027 corporate income tax return filing date, subject to IRAS filing season guidance.

Exact dates can change if the official portal, bill, permit, tax notice or regulator states a different due date. For operational compliance, use myTax Portal, Singapore Customs permits, CPF Board, MOM levy bill, NEA reporting platform, LTA/OneMotoring and official notices.

Deadline Patterns by Singapore Tax Type

Some Singapore taxes use annual dates, while others are event-based. Stamp duty, customs duty, vehicle tax and WHT depend on a transaction or payment date. GST, CPF, SDL and FWL are recurring period-based obligations.

Tax / obligation	Normal deadline pattern	Common mistake to avoid
Individual Income Tax	Filing season usually 1 Mar to 18 Apr. Tax payment due within 1 month from tax bill unless GIRO instalment applies.	Thinking No-Filing Service means no need to check reliefs or tax bill.
AIS employment income	Employers submit by 1 Mar each year.	Late employer AIS submission can delay or distort employee tax bills.
Corporate Income Tax return	Form C-S, Form C-S Lite or Form C due by 30 Nov each year.	Dormant or loss-making companies may still need to file unless waiver applies.
ECI	Within 3 months from financial year-end unless waiver applies.	Waiting for IRAS notification; obligation can still exist without notice.
GST	Return and payment due 1 month after accounting period-end.	Assuming extensions are available; IRAS says one month is reasonable and no extension is generally granted.
Property Tax	Annual bill due by 31 Jan or date stated in bill.	Thinking property tax is based on actual rent; it is based on Annual Value.
Stamp Duty	14 days after signing in Singapore; 30 days after receiving in Singapore if signed overseas.	Signing first and forgetting the stamping clock starts immediately.
Withholding Tax	15th of the second month from date of payment to non-resident.	Using invoice date instead of the relevant date of payment/deemed payment.
CPF	Due by last day of month; enforcement if unpaid by 14th of following month.	Assuming the 14th is the real due date; legal due date is month-end.
SDL	Paid with CPF contribution workflow.	Forgetting SDL applies to all employees, including foreign employees.
Foreign Worker Levy	Due by 17th of following month or next working day.	Missing GIRO deduction and not paying by the due date.
Carbon Tax	Emissions report by 30 Jun; carbon tax liability generally by 30 Sep after reporting period.	Missing verified report preparation before the June deadline.
Customs / Excise Duty	At import, release, permit or declaration stage.	Ignoring dutiable categories: liquor, tobacco, motor vehicles and petroleum products.
Casino / Gambling Duties	Monthly or event-based; many gambling duties due by 15th of following month.	Assuming all gambling tax is annual.
Road Tax	Renewed for 6 or 12 months before expiry.	Missing inspection/insurance prerequisites before renewal.
Estate Duty	Legacy only; removed for deaths on or after 15 Feb 2008.	Confusing estate duty with estate income tax or stamp duty.

Important Singapore Tax Formulas

These formulas are simplified for education and planning. Final tax depends on IRAS rules, tax residency, reliefs, exemptions, taxable status, accounting period, property type, buyer profile, non-resident payment type and official assessments.

Taxable income

\[ \text{Chargeable Income} = \text{Assessable Income} - \text{Personal Reliefs} - \text{Allowable Deductions} \]

Progressive individual income tax

\[ \text{Individual Tax} = \sum_{i=1}^{n}\left(\text{Income in Band}_i \times \text{Rate}_i\right) \]

Corporate income tax

\[ \text{Corporate Tax} = \text{Chargeable Income} \times 17\% - \text{Rebates/Credits} \]

GST on tax-exclusive price

\[ \text{GST} = \text{Price Before GST} \times 9\% \]

\[ \text{Price Including GST} = \text{Price Before GST} + \text{GST} \]

Reverse GST from tax-inclusive price

\[ \text{Price Before GST} = \frac{\text{GST-Inclusive Price}}{1.09} \]

\[ \text{GST} = \text{GST-Inclusive Price} - \text{Price Before GST} \]

Net GST payable

\[ \text{Net GST} = \text{Output GST} - \text{Input GST Claimable} \]

Property tax

\[ \text{Property Tax} = \text{Annual Value} \times \text{Applicable Property Tax Rate} \]

Residential owner-occupied and non-owner-occupied properties use progressive rates. Non-residential properties are generally taxed at 10% of Annual Value.

Stamp duty concept

\[ \text{Stamp Duty} = f(\text{Market Value or Consideration}, \text{Duty Type}, \text{Buyer/Seller Profile}, \text{Holding Period}) \]

Withholding tax

\[ \text{WHT} = \text{Gross Payment to Non-Resident} \times \text{Applicable WHT Rate} \]

Carbon tax

\[ \text{Carbon Tax} = \text{Reckonable Emissions in tCO_2e} \times \text{Carbon Tax Rate} \]

For emissions years 2026 and 2027, the carbon tax rate is S$45 per tCO₂e.

CPF contribution concept

\[ \text{CPF Contribution} = \text{CPF Wage Base} \times \text{Applicable CPF Rate} \]

Skills Development Levy

\[ \text{SDL per Employee} = \min(\max(\text{Monthly Wages} \times 0.25\%, 2), 11.25) \]

Customs duty

\[ \text{Duty} = \text{Customs Value} \times \text{Ad Valorem Rate} \]

\[ \text{Duty} = \text{Quantity} \times \text{Specific Rate} \]

Vehicle ARF

\[ \text{ARF} = \sum_{i=1}^{n}(\text{OMV Band}_i \times \text{ARF Rate}_i) \]

Mini Singapore Tax Calculators for This Article

These calculators are educational examples for RevisionTown readers. Use IRAS, Singapore Customs, CPF, MOM, NEA or LTA systems for filing-grade calculations.

Singapore GST calculator

Amount

Amount type

Enter values and calculate Singapore GST.

Corporate tax estimate

Chargeable income

Enter chargeable income and estimate tax at 17% before exemptions/rebates.

Property tax estimate

Annual Value

Rate for example (%)

Enter Annual Value and rate to estimate property tax.

Carbon tax estimate

Reckonable emissions, tCO₂e

Enter emissions and estimate carbon tax at S$45/tCO₂e.

Related CalculatorWallah Tools for Singapore Tax Planning

CalculatorWallah tools are useful for estimates, teaching examples and cross-country comparisons. They are not substitutes for myTax Portal, Singapore Customs, CPF, MOM, LTA or NEA filing systems.

GST Calculator

Use for GST-style add tax, remove tax, reverse tax and invoice examples. Set Singapore GST manually at 9%.

Open GST Calculator

VAT Calculator

Useful for Singapore GST-style inclusive/exclusive tax calculations with a custom 9% rate.

Open VAT Calculator

Property Tax Calculator

Useful for Annual Value-based property tax examples and rate-format explanations.

Open Property Tax Calculator

Capital Gains Tax Calculator

Useful for teaching sale gain formulas. Note: Singapore generally does not tax capital gains unless they are trading/revenue gains.

Open Capital Gains Calculator

Payroll Deductions Calculator

Useful for payroll deduction education. For CPF/SDL/FWL filing, use official Singapore systems.

Open Payroll Deductions Calculator

Currency Converter

Helpful for SGD conversions, imports, customs value, foreign invoices and cross-border examples.

Open Currency Converter

Fuel Tax Calculator

Useful for explaining fuel excise and petroleum duty concepts internationally.

Open Fuel Tax Calculator

Tax Calculators Hub

Browse tax calculators for GST/VAT, property tax, fuel tax, capital gains and payroll topics.

Open Tax Calculators Hub

How to Build a Singapore Tax Compliance Calendar

Singapore tax compliance is easier when you separate personal, company, GST, property, payroll, import, carbon and transaction-triggered dates.

Identify the taxpayer profile. Classify the taxpayer as employee, sole proprietor, company, GST registrant, property owner, employer, importer, carbon-tax facility, casino/gambling operator, or property buyer.
Map annual personal dates. Add 1 March to 18 April for individual income tax filing and note that payment is due within one month from tax bill unless GIRO applies.
Map company dates. Add ECI within three months after financial year-end and Form C-S/Form C by 30 November.
Map GST periods. Add one month after every GST accounting period for GST F5/F8 filing and payment.
Map employer payroll obligations. Add AIS by 1 March, CPF month-end due date, CPF enforcement after 14th of the next month, SDL with CPF, and FWL by 17th of the next month.
Map property and stamp-duty dates. Add property tax by 31 January, stamp duty within 14 days for Singapore-signed documents and 30 days for overseas-signed documents received in Singapore.
Map import and excise dates. Customs duty, excise duty and import GST are triggered at import, permit or release for local consumption.
Map carbon tax dates. Facilities should prepare verified emissions reports by 30 June and plan tax liability by 30 September after the reporting period.
Store proof. Keep myTax Portal acknowledgements, GST submissions, IRAS tax bills, CPF records, MOM levy bills, customs permits, LTA receipts, NEA reports and bank payment confirmations.

Practical rule: create separate calendar labels for “annual tax,” “monthly payroll,” “GST period,” “property/stamp transaction,” “import permit,” and “carbon reporting.” This prevents the common mistake of managing all Singapore taxes as one deadline.

Common Singapore Tax Mistakes to Avoid

Confusing GST with income tax

GST is a transaction tax collected from customers. Income tax is based on profit or personal income. Filing one does not settle the other.

Missing ECI because no profit was expected

Companies must assess whether they qualify for ECI waiver. Loss-making status alone is not the same as automatic compliance.

Forgetting stamp duty clock

Property, share and lease documents may need stamping within 14 days or 30 days depending on where the document was signed.

Thinking Singapore has no tax at all

Singapore has no general capital gains tax and no estate duty for deaths from 15 February 2008, but GST, property tax, stamp duties and business taxes still apply.

Using the 14th as CPF due date

CPF is due by the last day of the calendar month. The 14th of the following month is the enforcement threshold.

Ignoring Annual Value for property tax

Singapore property tax is calculated on Annual Value, not on actual rental income or purchase price.

Frequently Asked Questions About Taxes in Singapore

What are the main types of taxes in Singapore?

The main taxes in Singapore are Individual Income Tax, Corporate Income Tax, GST, Property Tax, Stamp Duty, Withholding Tax, Gambling Duties, Customs and Excise Duties, Carbon Tax, vehicle taxes, trust/estate income tax, clubs and associations tax, CPF, SDL and Foreign Worker Levy.

When is Singapore individual income tax due in 2026?

For YA 2026, individual income tax filing runs from 1 March to 18 April 2026. Income tax payment is due within one month from the date of the tax bill, unless the taxpayer is on an approved instalment plan.

When is Singapore corporate income tax due in 2026?

Companies must file YA 2026 Form C-S, Form C-S Lite or Form C by 30 November 2026. ECI is due within three months from the company’s financial year-end unless the company qualifies for the ECI filing waiver.

When are Singapore GST returns due?

GST returns and payments are due one month after the end of the GST accounting period covered by the return.

What is the Singapore GST rate in 2026?

The current GST rate in Singapore is 9%, unless the supply is zero-rated or exempt under GST rules.

When is Singapore property tax due?

Annual property tax is generally due by 31 January every year or by the due date stated in the bill.

When is stamp duty due in Singapore?

Stamp duty is generally due within 14 days after signing a document in Singapore, or within 30 days after the document is received in Singapore if it was signed overseas.

When is withholding tax due in Singapore?

Withholding tax must be filed and paid to IRAS by the 15th of the second month from the date of payment to the non-resident.

Does Singapore have capital gains tax?

Singapore generally does not tax capital gains. However, gains can be taxable if they are regarded as trading or revenue gains.

Does Singapore have inheritance tax?

Singapore estate duty was removed for deaths occurring on or after 15 February 2008. Singapore does not have a general inheritance tax today.

When is CPF due in Singapore?

CPF contributions are due by the last day of the calendar month. Enforcement action may be taken if employers do not pay by the 14th of the following month, or the next working day if that day falls on a weekend or public holiday.

What is Singapore carbon tax?

Singapore carbon tax applies to taxable facilities above the emissions threshold. The rate is S$45 per tonne of CO₂-equivalent emissions for emissions years 2026 and 2027.

Quality-Control Audit

Is this better than a generic article?

Yes. It combines every major Singapore tax category with due dates, formulas, official source links, calculators, deadline filters and practical mistakes.

Does it serve different reader levels?

Beginners get definitions and FAQs. Intermediate readers get deadlines and formulas. Advanced readers get event-based date rules and official source links.

Are claims verifiable?

The source table links to IRAS, Singapore Customs, CPF, MOM, NEA, LTA and CalculatorWallah references used to construct this guide.

What should readers check before filing?

Always check myTax Portal, IRAS notices, GST acknowledgement pages, CPF records, MOM levy bills, Customs permits, NEA reporting requirements and LTA records.

Official Sources and Reference Links

Use these links to verify tax types, rates, filing dates, calculators and compliance assumptions before filing or paying.

Source	Use it for	Link
IRAS: Singapore Tax System	Core Singapore tax types including income tax, GST, property tax, stamp duty and gambling duties.	Open IRAS tax system
IRAS: Tax Season 2026	Individual income tax filing from 1 Mar to 18 Apr 2026.	Open Tax Season 2026
IRAS: Individual Income Tax Rates	Progressive resident tax rates and top rate.	Open individual tax rates
IRAS: Corporate Filing Season 2026	YA 2026 corporate tax return deadline of 30 Nov 2026.	Open corporate filing season
IRAS: ECI Filing	ECI due within 3 months from financial year-end.	Open ECI guide
IRAS: Corporate Income Tax Rates	17% corporate income tax rate and related rates.	Open CIT rates
IRAS: Current GST Rate	Current GST rate of 9%.	Open GST rate
IRAS: GST Due Dates	GST return and payment due one month after accounting period-end.	Open GST due dates
IRAS: Property Tax Bill 2026	2026 property tax due by 31 Jan 2026.	Open 2026 property tax bill
IRAS: Property Tax Rates	Owner-occupied, non-owner-occupied and non-residential property tax rates.	Open property tax rates
IRAS: Stamp Duty Basics for Property	14-day and 30-day stamping deadlines for property documents.	Open property stamp duty basics
IRAS: Stamp Duty Basics for Shares	Stamping deadlines for share transfer documents.	Open share stamp duty basics
IRAS: Buyer’s Stamp Duty	BSD top marginal rates for residential and non-residential property.	Open BSD guide
IRAS: Seller’s Stamp Duty	SSD changes for residential properties bought from 4 Jul 2025.	Open SSD guide
IRAS: Withholding Tax Due Date	WHT due by 15th of second month from payment date to non-resident.	Open WHT due date
IRAS: AIS Employment Income	Employer AIS submission deadline by 1 Mar each year.	Open AIS submission
IRAS: Estate Duty	Estate duty removed for deaths on or after 15 Feb 2008.	Open estate duty source
IRAS: Gains from Sale of Property, Shares and Financial Instruments	No general capital gains tax unless gains are trading/revenue gains.	Open capital gains source
IRAS: Gambling Duties	Betting, lottery, sweepstake and gaming machine duties.	Open gambling duties
IRAS: Betting and Sweepstake Duties	Filing and payment by 15th of following month.	Open betting duties
IRAS: Casino Tax Rates	Casino tax rates by premium and other players’ gross gaming revenue.	Open casino tax rates
Singapore Customs: Dutiable Goods	Liquor, tobacco, motor vehicles and petroleum/biodiesel as dutiable categories.	Open dutiable goods overview
Singapore Customs: Import Procedures	GST and duty treatment on imported goods.	Open import procedures
NEA: Carbon Tax	Carbon tax rate of S$45/tCO₂e for 2026 and 2027.	Open carbon tax source
NEA: GHG Measurement and Reporting	Emissions report by 30 Jun following reporting period.	Open GHG reporting
CPF Board: CPF Contributions	CPF due by month-end and enforcement after 14th of following month.	Open CPF due date
CPF Board: Skills Development Levy	SDL rate of 0.25% of monthly total wages with minimum and maximum.	Open SDL guide
MOM: Foreign Worker Levy	Monthly levy due by 17th of following month.	Open FWL guide
LTA: Additional Registration Fee	ARF is a tax when registering a vehicle and is based on OMV.	Open ARF guide
LTA: Road Tax	Road tax renewal for 6 or 12 months and renewal prerequisites.	Open road tax guide
CalculatorWallah GST Calculator	GST-style add/remove/reverse tax examples.	Open GST Calculator
CalculatorWallah VAT Calculator	VAT/GST-inclusive and exclusive calculation examples.	Open VAT Calculator
CalculatorWallah Property Tax Calculator	Property tax examples using assessed value and tax rate logic.	Open Property Tax Calculator
CalculatorWallah Currency Converter	SGD conversions, imports, customs value and cross-border examples.	Open Currency Converter

Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, customs, payroll, property, carbon reporting or investment advice. Confirm final obligations through IRAS, Singapore Customs, CPF Board, MOM, NEA, LTA, official bills and qualified advisers.

```