Every year after you file your income tax, IRAS sends you a document that tells you exactly how much tax you owe. That document is the notice of assessment Singapore taxpayers receive, often shortened to the NOA. It is the official tax bill, and it also serves as a summary of the income and reliefs IRAS used to work out your figure. Learning to read it properly means you can spot mistakes early, plan your payment, and keep a clean record for things like loan applications.
This article is general information, not personalised financial, tax or legal advice. For your own situation, check the current details on the IRAS website or speak to a qualified adviser.
What a Notice of Assessment Actually Is
The NOA is IRAS confirming your tax position for a given Year of Assessment. It arrives after you file, or after IRAS finalises your figures under the No-Filing Service if you were not required to file yourself. In plain terms, it says: here is the income we assessed, here are the reliefs we allowed, here is your chargeable income, and here is the tax payable.
There is more than one kind of NOA, and knowing which one you are looking at matters:
- Original assessment is the first bill for that year based on what you filed or what IRAS had on record.
- Amended assessment is issued when something changes, for example after you file an objection or send in corrected information.
- Additional assessment appears when IRAS finds income that was left out and charges the extra tax on it.
Individuals usually receive their NOA electronically through myTax Portal, with a notification by email or SMS. Companies and the self-employed follow their own timelines, but the core idea is the same.
Reading Each Line on Your NOA
At first glance the NOA can look like a wall of numbers, but it follows a simple flow from top to bottom. Understanding the order helps you check the maths yourself.
- Assessable income is your total income from employment, trade, rent, and other taxable sources for the year.
- Less: reliefs and deductions covers the personal reliefs you qualify for, such as earned income relief, CPF-related reliefs, and reliefs for dependants or approved donations.
- Chargeable income is what remains after reliefs are taken off. This is the figure the tax rates are actually applied to.
- Tax payable is the resulting amount, worked out using the progressive resident rates or the relevant rate for your status.
If any of these lines look wrong, the problem usually traces back to income that was reported incorrectly or a relief that was missed or wrongly claimed. Because relief caps and rates are reviewed from time to time, confirm the current figures on the IRAS website rather than relying on an old year’s numbers.
When It Arrives and How to Pay
Assessments are generally issued through the year after the filing season, and IRAS states the payment deadline clearly on the notice itself. The amount is due within the period shown regardless of whether you intend to object, so read the due date carefully.
Most people find it easiest to pay by GIRO, which can spread the bill across monthly instalments rather than a single lump sum. Other options such as bank transfer and digital payment services are also accepted. If you cannot pay in full and on time, contact IRAS early to discuss arrangements, because a late or missed payment can attract penalties. Always confirm the current accepted payment methods and any penalty terms with IRAS directly.
Comparing the Types of Notice of Assessment
The table below sets out the common NOA types side by side so you can tell quickly which one landed in your inbox and what it means for you.
| Type of NOA | Why it is issued | What you usually need to do |
|---|---|---|
| Original | First assessment based on filed or held records | Check the figures and pay by the due date |
| Amended | Follows an accepted objection or corrected data | Review the revised amount and any refund or extra tax |
| Additional | Extra income later identified by IRAS | Verify the added income and settle the additional tax |
| Repayment or refund | Tax overpaid for the year | Confirm your bank details so the refund is returned |
Keep every NOA you receive. Banks and other institutions often ask for recent notices when you apply for a home loan or certain passes, so having them saved is genuinely useful beyond tax season.
What to Do If You Think It Is Wrong
You are not stuck with a figure you believe is incorrect. IRAS allows you to file an objection, and the notice tells you the window you have to do so. The cleanest way is through the “Object to Assessment” function in myTax Portal, where you state what you disagree with and provide the corrected details.
Common reasons to object include income that was double-counted, a relief you were entitled to but did not receive, or employment details that do not match your records. Keep your supporting documents, such as payslips, CPF statements, and donation receipts, because IRAS may ask you to substantiate the claim. Remember that filing an objection does not pause the payment deadline. Pay the assessed amount first if you can, and any overpayment will be refunded once the objection is resolved. Because the objection window and process can change, verify the current deadline and steps on the IRAS website before you start.
If your situation is complex, for example you have foreign income, multiple properties, or a mix of employment and business income, it is worth getting professional help so the objection is framed correctly the first time.
Explore more
For the bigger picture on how your bill is calculated, read our guide to income tax rates in Singapore and how income tax reliefs reduce your chargeable income. If you are unsure whether you are taxed as a local or a foreigner, see tax residency in Singapore and our overview of non-resident income tax.