No Filing Service (NFS) for YA 2025: What You Need to Know
The Inland Revenue Authority of Singapore (IRAS) offers the No Filing Service (NFS) to individuals whose income for the calendar year 2024 consists solely of pre-filled data, such as employment income submitted by employers. Eligible taxpayers under the NFS scheme for the Year of Assessment (YA) 2025 are not required to file an Income Tax Return.
Important Timelines and Responsibilities:
- 1 Mar – 18 Apr 2025: Taxpayers may log in to myTax Portal using Singpass or Singpass Foreign user Account (SFA) to verify the accuracy of their pre-filled income and personal relief details.
- End Apr – Sep 2025: Finalized Notices of Assessment (NOA) will be issued. If the NOA contains any errors, individuals may use the ‘Amend Tax Bill’ digital service once to make
It remains the responsibility of each taxpayer to ensure that all income and claims reflected in the NOA are complete and accurate.
Common Scenarios and Guidance:
- Inaccurate Pre-Filled Employment Income
In cases where the pre-filled employment income is incorrect, the individual should approach the employer directly. The employer is responsible for resubmitting the corrected income information to IRAS for the tax assessment to be updated accordingly. - Changes in Eligibility for Personal Reliefs
If a taxpayer’s eligibility for personal reliefs (e.g. child relief) has changed, they must e-File an Income Tax Return between 1 Mar and 18 Apr 2025 via myTax Portal to add or withdraw claims. - Declaration of Additional Income (e.g. Rental Income)
Individuals who have received rental income in 2024 that is not reflected, or is incorrectly reflected, in the pre-filled data must file an Income Tax Return via myTax Portal to declare the additional income.
