新加坡2025纳税年度个税新政：免申报服务与抚养人减免调整

Media Release Over 1.9 Million Taxpayers to Enjoy No-Filing Service (NFS) for Tax Season 2025 Share: 11 Mar 2025 500,000 Taxpayers on NFS to Benefit from Direct Notice of Assessment (D-NOA) InitiativeIndividual Income Tax Rebate of 60% of Tax Payable, Capped at $200, Automatically Applied for All Tax ResidentsChanges to Dependant-related Tax ReliefsOver 1.9 million individual taxpayers are eligible for the No-Filing Service (NFS) with close to 500,000 of them to benefit from the Direct Notice of Assessment (D-NOA) initiative for Year of Assessment (YA) 2025. The D-NOA further simplifies the tax experience and provides greater assurance and certainty to taxpayers on their tax liability, as they will receive their finalised tax bill earlier from mid-March 2025. This year, the D-NOA has also been expanded to self-employed persons for the first time. This is made possible with the income information submitted by intermediaries such as commission-paying organisations and private hire car operators.Taxpayers on the NFS will receive a notification of their NFS status by March 2025. Although not required to file an Income Tax Return, taxpayers on the NFS are reminded to verify the pre-filled information in their return, especially for the reliefs pre-filled based on the previous year's tax bill, given the changes in criteria for dependant-related tax reliefs effective from YA 2025. Any changes to income details or relief claims should be updated accordingly in their tax return via myTax Portal. Verification is essential to ensure accurate tax assessments to avoid the inconvenience of potential tax adjustments. The Inland Revenue Authority of Singapore (IRAS) reminds all individual taxpayers and partnerships to file their income tax returns by 18 April 2025. For the YA 2025, all tax resident individuals will automatically receive an Individual Income Tax rebate of 60% of tax payable, capped at $200 per taxpayer.500,000 Taxpayers on NFS to Benefit from D-NOAClose to 500,000 taxpayers on the D-NOA will receive their tax bills earlier from mid-March 2025, which are automatically computed based on the income information provided by their employer or intermediaries and their previous year’s relief claims.Taxpayers may check if they have been selected for D-NOA via myTax Portal’s notification centre or Tax Matters at a Glance. Those who wish to make changes to their income and/or tax relief details upon receiving their tax bills can still file an amendment using the Amend Tax Bill digital service on myTax Portal within 30 days from the date of their tax bill.IRAS will extend the D-NOA to the majority of taxpayers progressively over the next few years.Changes to Dependant-related Tax ReliefsAs announced in Budget 2024, the income threshold of the dependant or caregiver for the following dependant-related tax reliefs will be raised from $4,000 to $8,000, from this YA 2025:Spouse ReliefParent ReliefQualifying Child ReliefWorking Mother’s Child Relief (WMCR)Central Provident Fund (CPF) Cash Top-up Relief for top-up to the CPF account of spouse or siblings;Grandparent Caregiver ReliefThere are no changes to the other conditions for these tax reliefs. Taxpayers can claim for these tax reliefs in YA 2025 if their dependant’s or caregiver’s annual income for year 2024 does not exceed $8,000, provided the other conditions are met. Additionally, the WMCR will change from a percentage of an eligible working mother’s earned income to a fixed dollar tax relief, for those with a qualifying child who is a Singaporean Citizen born or adopted on or after 1 January 2024. There is no change to the WMCR for a qualifying Singaporean child born or adopted before 1 January 2024. Child orderWMCR amount from YA 2025 for a Qualifying Singaporean child born/ adopted on or after 1 Jan 20241st$8,0002nd$10,0003rd and beyond$12,000Standardisation of Paper Filing Due Date to 18 AprilWith effect from YA 2025, the filing due date for paper Form P, B, B1 and M has been changed from 15 April to 18 April to align with the e-Filing due date. Taxpayers who are on paper filing will receive the relevant paper form between February and March 2025.Currently, more than 98% of taxpayers e-File their tax returns. IRAS strongly encourages the minority of taxpayers who prefer to file a paper Income Tax Return to e-File at myTax Portal with their Singpass or Singpass Foreign user Account (SFA). Doing so enables IRAS to prefill their income and relief information on myTax Portal for added convenience.All taxpayers are advised to file their Income Tax Return early to avoid last minute rush and avoid penalties for late filing.Pay Your Taxes Easily with Secured Digital PaymentsUpon receiving their tax bills, taxpayers are encouraged to use secured digital payment methods like GIRO and PayNow QR to simplify their tax payments. GIRO, which offers up to 12-month interest-free instalments, can be set up in minutes via eGIRO at myTax Portal. Alternatively, payments can be made via PayNow QR through myTax Portal. Successful payments will be posted into taxpayers' accounts almost instantaneously.Stay Vigilant Against Phishing Scams This Tax SeasonIRAS would like to remind taxpayers to be vigilant and not be deceived by fake SMSes, emails and WhatsApp messages in spoofing scams. To avoid getting scammed, click only links with “iras.gov.sg” or ”go.gov.sg”. For tax transactions including filing and payments, taxpayers should use relevant forms and digital services in myTax Portal secured by Singpass login. IRAS will also not solicit taxpayers’ personal details or any confidential information via email or unsecured web links. More details can be found at IRAS’ Advisory on Scam & Fraudulent Activities.Need Assistance with Filing Your Taxes?Contact IRAS through the following channels:Chat with us online (Mon to Fri, 8am to 5pm);Call our helpline at 1800 356 8300 (Mon to Fri, 8am to 5pm);Send us an email via myTax Portal; orMake an appointmentDo expect longer wait and response time for all channels between 3 March and 15 March 2025, as well as 1 April and 17 April 2025. Taxpayers who need in-person assistance with Individual Income Tax filing can also visit ServiceSG Centres and counters[1].For more information, please visit https://www.iras.gov.sg.Inland Revenue Authority of Singapore [1] There are extensive road works around Revenue House to facilitate the North-South Corridor construction. Alternatively, taxpayers can visit ServiceSG Centre Our Tampines Hub, ServiceSG Centre One Punggol, ServiceSG Centre Woodlands, ServiceSG Centre Bukit Merah, ServiceSG Centre Bukit Canberra, ServiceSG@Nee Soon Central Community Club, ServiceSG@The Frontier Community Club, ServiceSG@Keat Hong Community Club or ServiceSG@Kampong Chai Chee Community Club for assistance.