By The Ledger desk · Last verified 7 October 2026
Your Notice of Assessment (NOA) is the tax bill from IRAS. It starts with your income (employment, trade, rental and other), subtracts approved donations to reach assessable income, then subtracts personal reliefs, capped at S$80,000 a year, to reach chargeable income. Tax is worked out on that figure, any rebates are taken off, and the result is your net tax payable with a due date. You can view it in myTax Portal. If an item is wrong, individuals should file an objection within 30 days of the date of the NOA. You must still pay by the due date while IRAS reviews it; if the objection succeeds, IRAS issues a revised NOA and refunds any overpayment. Paying by GIRO lets you spread the bill over up to 12 interest-free monthly instalments.
A tax bill can look intimidating, but it is really a short sum laid out in order. Ten calm minutes with it is all most people need to be sure it is right.
Quick facts
- The NOA shows how IRAS worked out your tax, from income down to net tax payable.
- Personal reliefs are capped at S$80,000 a year in total.
- Individuals should object within 30 days from the date of the NOA; companies have two months.
- Objecting does not pause payment: pay by the due date on the NOA.
- GIRO lets you pay in up to 12 interest-free monthly instalments.
- Paying late can lead to penalties and recovery action by IRAS.
How to read your NOA, line by line
| Line on the NOA | What it means | What to check |
|---|---|---|
| Employment income | Salary, bonus, allowances and benefits, usually sent to IRAS by your employer | Matches your Form IR8A or payslips for the year |
| Trade, business or profession | Net income from self-employment | Matches what you declared after expenses |
| Rental and other income | Net rental income and other taxable income | No missing or double-counted items |
| Less: approved donations | Tax deductions for donations to approved charities | Donations you made appear; they are usually filled in automatically |
| Assessable income | Income after donations | The arithmetic adds up |
| Less: personal reliefs | Earned income, CPF, spouse, child, parent, SRS and other reliefs | Every relief you qualify for is there, within the S$80,000 cap |
| Chargeable income | The amount actually taxed | Assessable income minus reliefs |
| Tax on chargeable income | Calculated at the resident rates (or non-resident rates) | Your residency status is correct |
| Less: rebates | Any personal income tax rebate for the year, and Parenthood Tax Rebate if you claim it | Rebates you expected are applied |
| Net tax payable and due date | What you owe and when | Payment method, or a GIRO plan, is in place |
How to object, step by step
- Check the date on the NOA; your 30 days run from that date, not from when you opened it.
- Gather evidence, such as a corrected IR8A from your employer, receipts or relief documents.
- Log in to myTax Portal with Singpass and use the objection e-Service for individual income tax.
- State each item you disagree with, the correct figure and your reasons, and attach the documents.
- Pay the tax by the due date on the original NOA, or keep your GIRO plan running.
- Wait for IRAS’s reply. If it agrees, it issues a revised NOA and refunds any overpayment; if not, it explains why.
A worked example: the 30-day clock
Your NOA is dated Thursday 30 April 2026. Thirty days from that date is Saturday 30 May 2026, so aim to file your objection by Friday 29 May to be safe. Meanwhile, pay the amount shown by the due date on the NOA. If IRAS later agrees that, say, a missing parent relief should apply, your revised NOA will show a lower bill, and the difference is refunded or set against what you owe.
Object, amend or simply pay?
| Situation | What to do |
|---|---|
| You forgot to claim a relief or declare income | Correct it with IRAS through myTax Portal, ideally within the 30 days |
| Your employer’s figures were wrong | Ask your employer to send IRAS an amended record, then object with the corrected figures |
| You disagree with how IRAS treated an item | File an objection with your reasons and evidence |
| Everything is correct but the bill is hard to pay | Set up GIRO for up to 12 interest-free instalments, or contact IRAS early about your situation |
The WahLiao Verdict
Open your NOA the day it arrives, check the income against your IR8A and tick off every relief you expect, because the 30-day window passes quickly. If something is wrong, object promptly with documents, and pay on time anyway: a successful objection brings a refund, while a late payment brings penalties. Put the bill on GIRO and it becomes a small, predictable monthly sum.
Questions people ask
Do I still have to pay if I object?
Yes. Objecting does not pause payment. Pay by the due date, and IRAS refunds any overpayment if your objection succeeds.
What if I miss the 30 days?
Contact IRAS as soon as you can and explain why. Acting quickly gives you the best chance of having a real error reviewed.
Where do I find my NOA?
In myTax Portal, under your individual income tax notices, after logging in with Singpass. IRAS also notifies you when a new bill is ready.
What happens if I pay late?
IRAS can impose late payment penalties, which grow the longer the tax stays unpaid, and can take recovery action. Its late payment page sets out the current rates.
Sources: Inland Revenue Authority of Singapore, making changes after filing or receiving your tax bill, objecting within 30 days of the NOA, GIRO for individual income tax, late payment of individual income tax and objection and appeal process (companies). The Ledger explains; it does not advise.
Read next: Income Tax in Singapore: The Resident Rates, the Reliefs and the 18 April Deadline · Income Tax for Freelancers and the Self-Employed: Form B, Expenses and MediSave · Back to The Ledger
For what’s worth it this week, with the bill shown, read The WahLiao Week.
Leave a comment