Singapore Notice of Assessment (NOA) 2026: What It Is and How to Download Yours

Every Year of Assessment, IRAS issues a Notice of Assessment (NOA) to individual and corporate taxpayers. The NOA is your official Singapore tax bill — it tells you what you owe (or what refund you're due) and starts the clock on your objection and payment windows. This 2026 guide covers how NOAs work, when to expect yours, how to download it via myTax Portal, and what to do if the numbers look wrong.

What Is a Notice of Assessment (NOA)?

The Notice of Assessment is a document issued by the Inland Revenue Authority of Singapore (IRAS) that serves as your official Singapore tax bill for a given Year of Assessment.

The NOA states:

Your assessable income — total income from all sources before deductions
Your chargeable income — assessable income minus allowable reliefs and deductions
Your tax payable — the actual amount owed to IRAS
Any tax repayable (refund) — if you've overpaid

Both individual and corporate taxpayers receive NOAs. The format and rules differ between the two.

When Will You Receive Your 2026 NOA?

Individual Taxpayers

IRAS issues individual NOAs in two waves for YA2026 (covering income earned in 2025):

Direct Notice of Assessment (D-NOA): From mid-March 2026 — for taxpayers whose income is fully pre-filled by their employer under the Auto-Inclusion Scheme (AIS) and requires no adjustments
Standard NOAs: From end-April 2026 through end-September 2026 — for taxpayers who filed their own returns (or who had additional income or reliefs to declare)

If you've registered your Singapore mobile number or email with IRAS, you'll receive an SMS or email alert when your NOA is ready.

Corporate Taxpayers

Companies typically receive their NOA after either:

Their ECI filing is processed (usually within a few weeks of submission), or
Their Form C / C-S / C-S Lite is processed by IRAS (which can take several months post-deadline)

IRAS notifies the company by email when the NOA is ready to view via myTax Portal.

The Four Types of Corporate NOA

Companies can receive one of four different NOAs depending on the trigger:

Type 1 — Original Assessment (based on ECI)

Issued after your company successfully files its Estimated Chargeable Income (ECI) within 3 months of the financial year-end. This is a provisional assessment.

Type 2 — Estimated Assessment

Issued when IRAS estimates your tax on your behalf. This happens in several scenarios:

Your company failed to file ECI within 3 months of the financial year-end
Your company missed the Form C-S / C filing deadline
IRAS believes your ECI is unreasonably low
IRAS is raising an advance tax assessment for compliance reasons

Type 2 assessments are IRAS's best estimate — they are often higher than the actual liability, giving you a strong incentive to file properly and object.

Type 3 — Amended Assessment (after Form C filing)

Issued after your company files its Form C-S Lite, Form C-S, or Form C and IRAS processes the return. This replaces any earlier Type 1 or Type 2 assessment.

Type 4 — Final Assessment (post-objection)

Issued after IRAS has conclusively determined your assessment following any objection process. This is the final tax position.

How to Download Your NOA from myTax Portal

For Individuals

Go to myTax Portal
Log in with your Singpass
Click Notices/Letters in the top menu, then select Individual
Select Notice of Assessment (Individual) to view or download

You can access NOAs from the last three Years of Assessment as PDFs. This is commonly needed for:

Bank loan applications (mortgage, personal loan)
HDB loan applications
Immigration submissions
Grant or permit applications
Overseas visa applications

For Companies

Go to myTax Portal
Log in with Corppass (an authorised officer of the company must have tax filing access)
Click Notices/Letters, then select Corporate Tax
Select the relevant Year of Assessment

Your company's UEN is the reference identifier for all tax notices.

What to Do If Your NOA Is Wrong

For Individuals: The "Amend Tax Bill" Digital Service

If you spot an error — wrong income figures, missing reliefs, incorrect deductions — you can amend your NOA yourself for most straightforward corrections.

Log in to myTax Portal
Go to Amend Tax Bill
Submit the correction within 30 days of the NOA date

For more complex disputes, file a formal Notice of Objection within 30 days of the NOA date.

For Companies: Notice of Objection

If you disagree with your company's NOA:

File a Notice of Objection via myTax Portal within 2 months of the NOA date
Include a clear statement of the grounds for objection and supporting documents
IRAS reviews and may request additional information

Important: Tax is still payable within 1 month of the NOA date, even while an objection is being reviewed. If your objection succeeds, IRAS refunds the difference (with interest, in some cases).

How to Pay Your Tax Bill

Once you receive your NOA, tax is due within 1 month for individuals and within 1 month for companies (specific timelines are shown on the NOA itself).

Accepted payment methods:

GIRO — Recommended, especially for individuals. Allows up to 12 monthly interest-free instalments for individuals, and up to 10 for companies
PayNow QR (individuals) — Instant, using your NRIC/FIN
Internet banking — Via most major Singapore banks
AXS machines and stations
Telegraphic transfer — For overseas payers
Cashier's order or cheque — Increasingly discouraged; IRAS is progressively phasing out paper cheques in favour of electronic modes

Cash payments are no longer accepted at IRAS counters (this changed several years ago).

Late Payment Penalty

If you miss the payment deadline, IRAS imposes a 5% late payment penalty on the outstanding balance. Further 1% additional penalty may be added for every completed month the tax remains unpaid, up to a maximum total penalty of 12%.

Chronic non-payment can lead to:

IRAS instructing your bank to freeze accounts
Travel restrictions preventing you from leaving Singapore
Legal action for recovery

How to Read Your NOA — Individual

Your individual NOA breaks down as follows:

Employment income — Salary, bonuses, allowances (usually pre-filled from AIS)
Other income — Rental, freelance, investment income
Assessable income — Total of the above
Personal reliefs claimed — CPF top-ups, SRS, parent relief, WMCR, etc.
Chargeable income — Assessable income minus reliefs
Tax payable — Calculated using Singapore's progressive tax rates (0% to 24%)

If the tax payable is negative, IRAS will refund the difference automatically to your registered bank account (or via GIRO).

How to Read Your NOA — Company

Corporate NOAs follow a similar structure:

Assessable income — Revenue less allowable business deductions
Chargeable income — Assessable income after capital allowances, losses brought forward, and applicable exemptions (SUTE or PTE)
Tax at 17% — Applied to chargeable income
CIT Rebate — Applied automatically (50% for YA2026, capped at S$40,000)
Cash Grant — S$2,000 minimum for companies employing at least one local employee in 2025
Tax payable or repayable — The final amount

For a full explanation of the corporate tax mechanics, see our corporate income tax filing guide.

Frequently Asked Questions

When will I receive my 2026 NOA?

Individual D-NOAs are issued from mid-March 2026. Standard NOAs are issued from end-April through end-September 2026. Companies receive NOAs on a rolling basis after ECI or Form C-S/C is processed.

How do I download my NOA for a bank loan application?

Log in to myTax Portal with Singpass → Notices/Letters → Individual → Notice of Assessment (Individual). You can download NOAs from the last 3 Years of Assessment as PDFs.

What's the difference between the 4 corporate NOA types?

Type 1 is based on your ECI filing (provisional). Type 2 is an estimated assessment when you failed to file or filed unreasonably. Type 3 is issued after you file Form C-S / C. Type 4 is the final assessment after any objection.

Can I object to my NOA?

Yes. Individuals have 30 days to file a Notice of Objection. Companies have 2 months. Tax is still payable during the objection process; if the objection succeeds, IRAS refunds the difference.

What happens if I ignore my NOA?

IRAS imposes a 5% late payment penalty, plus 1% per additional month unpaid (up to 12% max). Continued non-payment can result in bank account freezes, travel restrictions, and legal action.

Do I need to file a return before receiving an NOA?

Most individuals whose income is fully pre-filled via the Auto-Inclusion Scheme receive a Direct NOA (D-NOA) without filing. Everyone else — self-employed individuals, those with additional income, or those claiming reliefs — must file first.

Related Guides

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