- File if income topped S$22,000 or net profit topped S$6,000
- Report freelance income under Trade, Business, Profession or Vocation
- Our S$48,000 example profit gives S$1,110 gross tax before reliefs
- Keep records for 5 years and never file estimates
If you’re working out how to file taxes as a freelancer, Singapore’s rules come down to three questions: do you have to file, where does the income go, and what do you owe? It covers income earned in 2026, which you file as Year of Assessment (YA) 2027. If you’d rather not keep the books yourself, Sleek offers accounting and bookkeeping support.
At a glance
- Who files: anyone whose total income was above S$22,000, or whose self-employment net profit was above S$6,000, in the preceding calendar year.
- Where: myTax Portal with Singpass, under “Trade, Business, Profession or Vocation”.
- When: the YA 2026 window ran from 1 March to 18 April 2026, for e-filing and paper filing.
- Example: S$60,000 revenue less S$12,000 expenses leaves S$48,000 profit and S$1,110 gross tax before reliefs.
Short answer: Yes: in Singapore, freelance income is taxed as business income, and you must file an income tax return if your total annual income was more than S$22,000 or your self-employment net profit exceeded S$6,000. File on myTax Portal under “Trade, Business, Profession or Vocation”. For YA 2026 the filing window ran from 1 March to 18 April.
Do freelancers pay tax in Singapore?
Yes. Freelance income counts as business income, so IRAS adds it to any other income you have and taxes the total at resident rates. This freelancer tax Singapore guide follows that single calculation from your first invoice to your final payment, so you can see where each number comes from.
So, do freelancers pay tax in Singapore if the income is irregular? Yes, and the same rules cover consultants, designers, coaches, private tutors and commission agents. IRAS looks at what you earned, not at what you call yourself.
Self-employed tax Singapore rules apply to sole proprietors too, because a sole proprietorship is not a separate taxpayer from its owner. Its profit is simply your income, taxed on your own return.
Do I have to file if my freelance income is small?
Check both thresholds before you decide. You must file an income tax return if, in the preceding calendar year, your total annual income was more than S$22,000 or your self-employment net profit exceeded S$6,000. Non-residents who earned income from Singapore must file as well.
The two tests are separate, so meeting either one is enough. If you sit close to either line, check your figures against IRAS’s guidance or ask an accountant before deciding not to file. A self-employed income tax calculator can also show roughly where you stand.
If you also hold a job, add your salary and your freelance income together when testing the S$22,000 line. How to file taxes for a side hustle follows the same steps as any other freelance work, because the side income is business income too.
How do I report freelance income to IRAS?
Report it under “Trade, Business, Profession or Vocation” on your return, filed through myTax Portal with your Singpass. Do not enter it as employment or other income. IRAS names that as a common mistake, with commission agents, hawkers and private tutors as its examples.
How to report freelance income comes down to one choice, the statement you submit:
- 2-line statement: revenue, then adjusted profit or loss. Use it if your revenue before deductions is S$200,000 or less.
- 4-line statement: revenue, gross profit or loss, allowable deductions, then adjusted profit or loss. Use it above S$200,000.
In our worked example below, S$60,000 of revenue means the 2-line statement, with S$60,000 as revenue and S$48,000 as adjusted profit. If your revenue is S$500,000 or more, you also upload a certified statement of accounts signed by you, as a single attachment.
Every Form B freelancer return stands on records, so keep full and accurate ones from your first invoice, for at least 5 years. IRAS lists estimated income or expenses as a common mistake, and the fix is records backed by invoices and receipts. The same applies to side income, so how to file taxes for a side hustle starts with those same records.
When is the deadline, and how do I file?
For YA 2026, the filing window ran from 1 March to 18 April 2026, for both e-filing and paper filing. IRAS has not published the YA 2027 window yet, so confirm the dates on its website when filing season opens. Income you earn in 2026 is filed in that next season.
- Before the window opens: gather invoices, receipts and bank statements for the calendar year.
- When it opens: log in to myTax Portal with your Singpass and open your return.
- While filing: enter your freelance income under “Trade, Business, Profession or Vocation”, choosing the 2-line or 4-line statement.
- Before the deadline: check any pre-filled figures, then submit.
- After your Notice of Assessment arrives: pay the amount shown.
Many freelancers start gathering records in January, so the freelancer tax Singapore season never catches them out.
How much tax will I pay on freelance income?
You pay resident income tax rates on your chargeable income, which is your adjusted profit less any reliefs. The freelance income tax rate Singapore applies starts at 0% on the first S$20,000 and rises in steps to 24% above S$1,000,000. Sleek’s guide to individual income tax rates has the full table.
Take a freelancer with S$60,000 of revenue, S$12,000 of allowable expenses and no other income. Adjusted profit is S$48,000, and the table applies the resident rates to that amount before any reliefs.
| Slice of adjusted profit | Rate | Tax on that slice |
|---|---|---|
| First S$20,000 | 0% | S$0 |
| Next S$10,000 | 2% | S$200 |
| Next S$10,000 | 3.5% | S$350 |
| Next S$8,000 | 7% | S$560 |
| Gross tax on S$48,000 | S$1,110 |
Gross tax comes to S$1,110 before reliefs and rebates, so your actual bill is lower once your reliefs apply. Treat this as an illustration only, because other income and your own reliefs change the result. The freelance income tax rate Singapore applies is progressive, so each extra dollar of profit is taxed at the rate of the band it falls in.
To test your own numbers, use one of IRAS’s income tax calculators, including the one for tax resident individuals. A self-employed income tax calculator is only as reliable as the profit figure you feed it, so settle your expenses first.
What can I claim as a freelancer?
You can claim expenses that were incurred in running the business, are not private or capital in nature, and are supported by documents you keep for 5 years. The S$12,000 in our example only holds up if each item passes that test. The table summarises IRAS’s rules, and Sleek’s guide to allowable business expenses goes deeper.
| Usually allowable | Not allowable |
|---|---|
| Advertising, stationery and postage | Your own salary and drawings |
| Rent, utilities and phone used for the business | Personal insurance, medical fees and income tax |
| Accountancy fees | Private expenses such as travel to and from home, food and household costs |
| Interest on money borrowed for business use | Capital items such as equipment (claim capital allowances instead) |
| Repairs and maintenance of business assets | Start-up costs such as licence, registration and signboard fees |
| Business licence renewal fee and public transport for business travel | Payments to related parties who do not work in the business |
IRAS’s Fixed Expense Deduction Ratio lets qualifying self-employed persons and platform workers deduct a fixed ratio instead of itemising, so check whether you qualify. Course Fees Relief lapses from YA 2026, and a sole proprietor cannot deduct their own training as a business expense.
Do freelancers need GST, CPF or MediSave?
GST registration is compulsory only once your taxable turnover passes S$1 million. Self-employed CPF rules differ from employee rules, and MediSave is compulsory once your net trade income is above S$6,000. Both sit outside your income tax filing, so you handle them separately from the return.
Sleek’s guide on GST for freelancers covers the practical tips, and our GST registration page explains how to register if you choose to or need to. For contribution rates and how MediSave is worked out, see our guide to self-employed CPF contributions.
How do I pay my tax bill?
You pay after IRAS issues your Notice of Assessment, which shows the amount due and the payment deadline. Use the payment options IRAS lists and pay by the date shown, because late payment brings penalties and enforcement action. Setting money aside as you earn makes the bill easier to absorb.
A simple habit helps: move a fixed share of each invoice into a separate account. IRAS explains late payment and non-payment of individual income tax on its website.
What happens if I file late or get it wrong?
IRAS takes enforcement action for late filing and non-filing, and it also penalises late payment. Most freelancer errors are avoidable, though, because IRAS names a handful of common filing mistakes for the self-employed. Knowing them before you file is the cheapest fix.
- Declaring estimated income and expenses because you kept no records.
- Entering freelance income as employment or other income instead of under “Trade, Business, Profession or Vocation”.
- Mixing personal and business spending in one account, which makes expense claims hard to support.
Any Form B freelancer can avoid the first two mistakes by keeping records and using the right section.
We have not quoted penalty amounts, because they depend on how late you file and on IRAS’s current schedule. Check IRAS’s late filing page for the figures. Self-employed tax Singapore rules reward tidy records, and how to report freelance income correctly starts with them.
When does it make sense to incorporate?
Consider a Pte Ltd when your profit is growing, you want limited liability, or clients prefer to contract with a company. A company is taxed separately from you and carries filing duties a sole proprietor does not have. Keep filing yourself while your income is modest and your records are tidy.
Our guide to sole proprietorship vs Pte Ltd walks through the trade-offs, and choosing your business structure covers the wider options for freelancers. Once you incorporate, a Sleek Business Account keeps company money apart from your own.
| Do it yourself | Hand off bookkeeping and filing | Incorporate a Pte Ltd | |
|---|---|---|---|
| Best when | Income is modest, records are tidy and you are comfortable with Form B | Receipts pile up or the forms worry you | Profit is growing or you need limited liability |
| What you do | Keep records and file through myTax Portal yourself | Pass records to a bookkeeper or accountant who prepares the figures | Set up a Pte Ltd, then file company tax returns |
| What it costs | Your time, plus any tools you choose | Depends on the provider and scope, so ask for a quote | Set-up fees plus yearly accounting and filing |
| Main risk | Errors and missed deductions are yours to carry | You remain responsible for the return, so check exactly what is included | More admin and compliance than a sole proprietorship |
How can Sleek help with freelancer tax?
Sleek’s accounting plans cover company tax filing, so our most direct help with freelancer tax starts when you incorporate. If you are still a sole proprietor, speak to us about the bookkeeping support that fits how you work, and we will tell you plainly what we can and cannot cover.
This guide is general information, not tax advice. IRAS rules apply, and your own result depends on your other income and reliefs, so confirm key figures on IRAS’s website before you file. For more guides on working for yourself, browse the Sleek resources hub.
Income growing? Is a Pte Ltd worth it?
450,000
businesses worldwide.
from 4,100+ reviews.
FAQs on how to file taxes as a freelancer singapore
How do I calculate self-employment tax in Singapore?
Singapore has no separate self-employment tax. You pay income tax on your net business profit at resident rates, and MediSave contributions apply once your net trade income is above S$6,000. Work out adjusted profit first, which is revenue less allowable expenses, then apply the rates.
Do I file separately for my job and my freelance income?
No. You file one return that covers all your income, and IRAS usually pre-fills your employment income. Add your freelance income in the business section so both appear on the same assessment.
What if my freelance business made a loss?
Report the actual loss, not zero. IRAS lists leaving “Adjusted Profit” at 0 after a loss as a common mistake. The loss may be set against other income or future income if the qualifying conditions are met.
My agency submits my commission to IRAS. Do I still need to file Form B?
Yes. IRAS lists assuming that agency e-submission removes the need to file as a common mistake. Check the pre-filled commission income on your return, correct anything that is wrong, and submit.
