Who is exempt from filing income tax returns in Singapore?

In Singapore, not everyone is required to file income tax returns. The Inland Revenue Authority of Singapore (IRAS) has specific criteria for determining who is exempt from filing income tax returns. The following categories of individuals are generally exempt from filing income tax returns in Singapore:

1. Individuals with No Taxable Income: If you are a resident individual and have no taxable income, meaning your total annual income is below the taxable income threshold of S$22,000 in 2023, you are not required to file an income tax return. 
2. Salaried Employees under the Auto-Inclusion Scheme (AIS): Many salaried employees in Singapore fall under the AIS. Under this scheme, employers submit their employees’ income details directly to IRAS. If you are an AIS employee and have no other sources of income, you may not need to file an income tax return. IRAS will calculate your tax liability based on the information provided by your employer.
3. Pensioners: If you are a pensioner and your only source of income is your pension, you may not need to file a tax return if your total income is below the taxable income threshold.
4. Non-Resident Individuals with No Singapore-sourced Income: Non-resident individuals who have no income derived from Singapore (e.g., no employment or business income in Singapore) are generally exempt from filing income tax returns.
5. Individuals Covered by Not Ordinarily Resident (NOR) Status: Singapore offers a tax concession scheme for individuals who qualify as Not Ordinarily Resident (NOR). NOR status is typically granted to expatriates and foreign professionals. If you qualify for NOR status, you may not need to file a tax return if your total income from Singapore is below the taxable income threshold.
6. Supplementary Retirement Scheme (SRS) Members: SRS members who do not make any withdrawals from their SRS accounts and have no other sources of taxable income in Singapore may not be required to file tax returns.
7. Individuals under Specific Tax Exemptions: There are specific exemptions and concessions for certain types of income, such as interest from Singapore savings bonds or specified foreign income, which may not be subject to tax or may be subject to a reduced tax rate. In such cases, individuals may not need to file tax returns for these exempted incomes.