Every March, when IRAS opens tax filing season, students who held a holiday job, an internship or a delivery gig start to wonder whether the rules apply to them. Do students need to file tax? The short answer is that it depends on how much you earned, what kind of income it was, and whether IRAS has sent you a notice to file. Many students will owe nothing, but some still need to file a return.
This guide explains the filing thresholds, how internship allowances and part-time wages are treated, what gig and freelance income means for you, and the special points for international students. It is general information, not tax advice. Thresholds and rules can change, so confirm the current figures on the IRAS website.
The Basic Rule: Income, Not Age or Student Status
Singapore does not have a special tax category for students. Being in school, polytechnic, ITE or university does not by itself exempt you from tax. What matters is:
- Your tax residency. Singapore Citizens and Permanent Residents living here are generally tax residents. Foreigners can be tax residents if they stay or work here for at least 183 days in a year.
- Your total income for the calendar year. Tax is assessed in the following year, called the Year of Assessment (YA).
- The type of income. Employment income, self-employment income and other income are treated differently.
The good news is that Singapore taxes residents at progressive rates, and the first portion of chargeable income is taxed at 0%. Most students with modest part-time earnings fall below the point where any tax is payable.
Filing Thresholds Students Should Know
IRAS has published these general thresholds for tax residents in recent years. Check IRAS for the latest figures, since they may be revised.
| Your situation | When you generally need to file | Will you pay tax? |
|---|---|---|
| IRAS sends you a notice to file | Always, even if your income is low | Only if chargeable income exceeds the 0% band |
| Employment income only, no notice | If your annual income is more than $22,000 | Only if chargeable income exceeds the 0% band |
| Self-employed or gig income | If your net trade income is more than $6,000 | Depends on total chargeable income after reliefs |
| Income below all thresholds, no notice | Generally no need to file | No |
Two points to note.
A notice from IRAS overrides the threshold. If IRAS sends you a letter, SMS or myTax Portal notification asking you to file, you must file by the deadline, even if you think your income is too low. Ignoring it can lead to penalties.
Filing and paying are different. You might need to file because you crossed a threshold, but still pay little or no tax after reliefs such as earned income relief and CPF relief.
Internship Allowances and Part-Time Wages
Internship allowances are generally treated as employment income, because you are working for the company during the internship. The company may report them to IRAS through the Auto-Inclusion Scheme (AIS), in which case the amount appears pre-filled on myTax Portal. If you had a paid internship plus a part-time job in the same year, both count towards your total.
Part-time and holiday jobs at retail stores, cafes, tuition centres or events are also employment income. Your employer may deduct CPF from your wages if you are a Singapore Citizen or PR and earn above the CPF wage threshold. Those CPF contributions can count towards CPF relief if you need to file.
Scholarships and bursaries are a different matter. Many education scholarships and bursaries are not taxable, but some payments that come with a work commitment, or that function as a salary, may be treated differently. If you receive a stipend that looks like a wage, check the IRAS guidance or ask the scholarship provider.
Not sure what counts as part-time work you are allowed to do? Our guide to part-time and holiday jobs for students covers the options.
Gig Work, Freelancing and Online Income
Delivery riding, private-hire driving, tutoring on your own, selling crafts online, content creation and freelance design are usually treated as self-employment or trade income, not employment income. This changes a few things:
- You declare net income. Your taxable figure is generally your gross earnings minus allowable business expenses that were wholly and exclusively incurred to earn the income.
- The threshold is lower. If your net trade income for the year is more than $6,000, you generally need to file, even if you are not otherwise asked to.
- Keep records. Save statements from gig platforms, invoices and receipts for expenses. IRAS generally expects records to be kept for several years.
- Platform workers may have CPF duties. Rules for platform workers’ CPF contributions have changed in recent years. Check the CPF Board and IRAS websites for the current position.
If you earn a mix of employment and gig income, both count towards your total income for the year.
International Students on a Student’s Pass
Foreign students face extra questions, both on tax and on whether they can work at all.
Work permission comes first. Student’s Pass holders are only allowed to work under specific conditions set by MOM, such as during vacation periods or within certain limits for students at approved institutions. Check our guide to part-time work rules for Student Pass holders and confirm with MOM and your institution before taking any job. Freelance or gig work may not be permitted at all.
Residency affects your tax rate. A full-time student who is in Singapore for 183 days or more in a year is often a tax resident, which means resident rates and reliefs apply. Non-residents are taxed differently, generally without personal reliefs. Our guide to non-resident income tax explains the difference.
Income from home is usually separate. Money sent by family overseas to support your studies is generally not taxable income in Singapore.
How to File if You Need To
If you do need to file:
- Log in to myTax Portal with your Singpass during the filing period, typically from 1 March. IRAS sets the deadline each year, usually in April.
- Check pre-filled income from employers on AIS, and add any income that is missing, such as gig earnings or pay from a small employer not on AIS.
- Check your reliefs. Earned income relief and CPF relief are usually applied automatically.
- Submit and keep a copy of your return.
- Watch for your Notice of Assessment (NOA), which shows whether any tax is payable.
For a step-by-step look at the wider system, see our guide income tax in Singapore: a simple guide.
Common Mistakes Students Make
- Assuming students are exempt. Status does not matter, income does.
- Ignoring a notice to file. Even with zero tax payable, a missed notice can attract penalties.
- Forgetting gig income. Platform earnings are income, even if paid in small amounts.
- Not keeping records. A folder of payslips and platform statements makes filing quick if you ever need to.
For most students, the answer to “do students need to file tax” is no, or yes with no tax to pay. Knowing the thresholds means you will not be caught out when your income grows.
Frequently Asked Questions
Do I need to declare a scholarship allowance or study bursary? Many education scholarships and bursaries are not taxable, but payments that work like a salary or come with a work commitment may be treated differently. Ask the scholarship provider how it is reported and check IRAS guidance before leaving it out.
What happens if I ignore an IRAS notice to file as a student? A notice to file overrides the usual thresholds, so you must file by the deadline even if you owe nothing. Missing it can lead to penalties. Log in to myTax Portal, file a simple return and keep a copy.
Do I need to declare Shopee or Carousell side income as a student? Income from selling online on a regular basis can count as trade income, even if the amounts are small. Keep records of sales and expenses. If your net trade income goes above the filing threshold, you will need to file, so check IRAS.
Can my parents claim me as a dependant if I earn from part-time jobs? Dependant-related reliefs usually have income limits and other conditions, so earning from part-time work can affect eligibility. Your parents should check the current conditions on the IRAS website before claiming.
Is pocket money from my parents taxable? No, money that family give you to support your studies is generally not taxable income in Singapore. Only income you earn, such as wages, allowances or business earnings, is considered. If a payment is unusual, ask IRAS.
Official sources: IRAS