Key Dates - Resident individuals
| Due dates for filing | Forms | Additional Remarks |
| Hard copy returns | ||
| 15 April | Form B1 - Income Tax Return (for individuals who are employees) |
Payment of tax must be made within one month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller |
| 15 April | Application for Deferment of Tax Attributable to Gains from Employee Stock Option (ESOP)/Other Forms of Share Ownership (ESOW) Plans under the Qualified Employee Equity-Based Remuneration Scheme (Qualified EEBR Scheme) | Payment may be deferment for 1–5 years (subject to an interest charge) commencing from 1 January of the year of assessment for which the gains are assessed |
| 15 April | Form B - Income Tax Return (for individuals who are self-employed) |
Payment of tax must be made within one month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller |
| 15 April | Itemised list of qualifying renovation and refurbishment costs (for Sole-Proprietorship and Partnership) | |
| 15 April | Research and Development (R & D) Claim Form (for Sole-Proprietorship and Partnership) | |
| 15 April | Section 24 Notice of Election (Sole-Proprietorship/Partnership) | |
| 15 April | Registration Form for New Individual Taxpayer | A new taxpayer who has not submitted any income tax return in the past and who has not received any notification from the IRAS to do so by 15 March, should complete and submit the registration form |
| e-Filing | ||
| 18 April | e-Filing | Payment of tax must be made within one month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller |
