By Shawn Lee
If you’ve only got a minute:
- Employment income and self-employed income are classified differently for tax purposes.
- Even if your employer/organisation has submitted your employment/self-employment income details to IRAS, you are still required to file your Income Tax Return if you receive a filing notification stating that you are required to do so.
- If you have received a notification under No-Filing Service (NFS), you are not required to file, but you should log in to myTax Portal to verify the pre-filled information.
It’s tax-filing season again!
If you need to file an Income Tax Return for Year of Assessment (YA) 2026 (for your income earned in the year 2025), do so by 18 April 2026 to avoid penalties for late/non-filing of tax return. Need help with your submission? You may visit IRAS’ e-filing guide for more information!
If you are not sure on how to file your tax correctly, here are some tips for you!
Tax-filing for employees
If you are an employee, you should first check whether your employer under the Auto-Inclusion Scheme (AIS) or not.
Even if your employer has sent your employment income details to IRAS, you are still required to file an Income Tax Return, if you receive a SMS, email or letter notification to file. If you have received the NFS notification, you are required to login in to myTax Portal to verify the pre-filled information.
Do note that if there are changes you wish to make (e.g. to declare other income sources, or to amend claims to your tax reliefs), you will still need to file your Income Tax Return between 1 March and 18 April 2026.
Tax-filing mistakes to avoid for employees
Tax-filing for self-employed persons
As a self-employed with your own business, you work for yourself and are in the position to realise a business profit or loss. Your income is derived from the buying and selling of goods, or from providing professional or personal services.
Some examples of a self-employed person include:
- Insurance agent
- Real estate agent
- Direct seller (e.g. MLM Distributors)
- Freelancer (e.g. you receive fees for providing services as visual arts, content creation or media production)
- Owner of a Hawker
- Owner of a business that buys and sells goods and/ or provides services
- Owner of an online business that buys and sells goods or provide services through the Internet)
- Owner of your own practice (e.g. accountant, architect, doctor, lawyer)
- Taxi driver/Private-hire car driver/delivery rider
- Private tutor (you look for your own students by yourself or through agencies and do not receive a salary from a tuition centre)
You are considered a self-employed person even if you are an employee or retiree transitioning into self-employment – for example, starting your own business after leaving your job, offering independent consultancy services after retiring, or turning a hobby into a home-based business.
If you are an employee who also earns income from freelance work, running a small business, or providing services on your own, this additional income is also treated as self-employment income.
How to report self-employment income
If you derive self-employment income, you should report it in the ‘Trade, Business, Profession or Vocation’ section of your Income Tax Return.
Read more: Tax savings at a glance
Tax-filing mistakes to avoid for self-employed persons
Find out more: Tax Season 2026 - All you need to know
Need assistance in filing your taxes? Refer to the IRAS e-Filing Guide at go.gov.sg/efilingguide
