The Year of Assessment (YA) is the year in which income tax is charged, based on income earned in the preceding calendar year.
Key takeaways
- The Year of Assessment refers to the year tax is assessed; income earned in 2025 is taxed in YA 2026.
- Individuals file their income tax return for the previous calendar year’s income.
- The individual income tax filing deadline is 18 April.
- Reliefs, rebates and rates are set for each Year of Assessment.
- Tax residency for a Year of Assessment is based on the preceding calendar year.
How the Year of Assessment works
Income tax is charged by Year of Assessment on income earned in the preceding calendar year — the basis period. For YA 2026, the basis period is 1 January to 31 December 2025. Tax rates, reliefs and rebates are those set for that Year of Assessment.
Filing and assessment
Individuals file a tax return for the preceding year’s income, with a filing deadline of 18 April. IRAS then issues a Notice of Assessment showing the tax payable.
Key Year of Assessment figures
| Item | Figure |
|---|---|
| YA 2026 basis period | 1 Jan – 31 Dec 2025 |
| Individual filing deadline | 18 April |
Figures as at YA 2026. Source: IRAS.
Worked example
Income earned during the 2025 calendar year is reported and taxed in YA 2026, with a filing deadline of 18 April 2026.
Related terms
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Estimate income tax for the Year of Assessment at IRAS resident rates.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.