Notice of Assessment (NOA) in Singapore: What It Means and How to Object
By Lucas Seah, Founder of Excellence Singapore Group | Last Updated: June 2026
A Notice of Assessment (NOA) is the official tax bill IRAS sends after working out how much tax you owe for a Year of Assessment. For an individual, the NOA is simply your income tax bill. For a company, it confirms the chargeable income and the tax payable. The key dates differ: individuals object within 30 days of the NOA date, companies within 2 months, and in both cases the tax is payable within 1 month.
This guide explains what an NOA is, the four types issued to companies, how to view yours on myTax Portal, and how to object correctly.
Key Takeaways
- The NOA is your tax bill: for individuals it states the income tax payable, for companies it confirms the chargeable income and tax for the Year of Assessment.
- Companies receive one of four NOA types: Type 1 (based on ECI), Type 2 (an IRAS estimate when nothing is filed), Type 3 (based on the filed Form C-S/C), and Type 4 (an amended or additional assessment).
- Object within 30 days of the NOA date if you are an individual, or within 2 months if you are a company.
- Tax is payable within 1 month of the NOA date, even while an objection is being reviewed.
- You view and download your NOA from myTax Portal, where individual tax bills for the 2026 season are released from mid-March.
What is a Notice of Assessment (NOA) in Singapore?
A Notice of Assessment is the formal statement IRAS issues after assessing your income for a Year of Assessment, and it tells you the tax you must pay. For individuals it is the income tax bill; for companies it confirms the chargeable income and corporate tax. It is issued under the Income Tax Act and is the document you act on, whether to pay or to object.
The Year of Assessment (YA) matters here. YA2026 covers income earned in 2025. Your NOA always states which YA it relates to, so check that first.
In our experience across thousands of SME engagements, most disputes start because a company ignored a Type 2 estimated NOA, assuming it would correct itself. It does not. You still have to file and, where needed, object.
For the official explainer on individual assessments, see IRAS, Understanding my tax assessment.
Is the NOA the same as my tax bill?
Yes. For an individual, the NOA is your income tax bill. IRAS releases tax bills for the 2026 filing season from mid-March, and the NOA sets out your chargeable income, the reliefs allowed, and the final tax payable. You can see how that final figure is built using our Singapore income tax calculator.
The wording trips people up because “Notice of Assessment” sounds more formal than “tax bill.” They are the same document. If you are filing as a resident or foreigner, our personal income tax filing guide walks through the full process that ends in the NOA.
For companies, the NOA is also the bill, but it can take one of four forms, which the next section sets out.
The 4 types of NOA for companies
Companies in Singapore receive one of four NOA types, depending on what has been filed. The distinction matters because it tells you whether the assessment is provisional, estimated, final, or revised, and therefore what you should do next. IRAS sets these out in After filing Form C-S, Form C-S (Lite), Form C.
| NOA type | What it is based on | When IRAS issues it | What you should do |
|---|---|---|---|
| Type 1 | Your Estimated Chargeable Income (ECI) | After you file your ECI for the year | Pay the tax shown; it is later trued up against your filed return |
| Type 2 | An IRAS estimate of your income | When no ECI or no tax return has been filed | File the outstanding ECI or Form C-S/C, then object if needed |
| Type 3 | Your filed Form C-S, Form C-S (Lite), or Form C | After IRAS assesses your submitted tax return | Check the figures; object within 2 months if you disagree |
| Type 4 | An amended or additional assessment | After a revision, an objection outcome, or new information | Review the revised tax, then pay or object as appropriate |
The Type 2 estimated NOA is the one to watch. IRAS raises it when no ECI and no return have been filed, and it is often higher than your actual liability. Filing the outstanding return is what fixes it; an objection alone, without the return, will not.
For individuals there is no four-type split. Your NOA is the single income tax bill for the year. The four types apply only to companies because corporate filing runs through ECI and the Form C-S/C return.
How do I get or view my NOA?
You view and download your NOA from myTax Portal, the IRAS online tax service, using your Singpass. Individual tax bills for the 2026 season are released from mid-March, and you can save the NOA as a PDF for your records, a bank loan application, or an immigration submission.
For individuals, log in to myTax Portal, go to “Notices/Letters,” and select the relevant Year of Assessment. For companies, log in with the corporate Singpass and the company’s UEN; if you are unsure of that number, see our guide to the Tax Identification Number in Singapore.
Paper copies are also sent for some assessments, but the digital NOA on myTax Portal is the quickest way to view, print, or download yours.
How to object to your NOA
If you disagree with your NOA, file an objection within the deadline: 30 days from the NOA date for individuals, and 2 months from the NOA date for companies. Miss the window and the assessment becomes final and conclusive, even if the figures were wrong. The deadlines come from IRAS, Understanding my tax assessment.
The critical point: tax is payable within 1 month of the NOA date even if you have filed an objection. Objecting does not pause payment. If your objection succeeds, IRAS refunds any overpayment. If you do not pay on time, late-payment penalties can apply on top of the disputed amount.
To object, individuals use the “Object to Assessment” e-Service on myTax Portal. Companies file their objection through myTax Portal as well, stating the grounds and the revised figures. For corporate filers, our note on the corporate tax deadline and the YA2025 rebate covers the surrounding filing dates, and the corporate tax calculator helps you check what the figure should be before you object.
What to check on your NOA
Before you accept or object, read the NOA line by line. Confirm the Year of Assessment, your chargeable income, the reliefs or exemptions allowed, the tax rate applied, and the final amount payable. For companies, check whether it is a Type 1, 2, 3, or 4 assessment, because that tells you if the figure is an estimate or your filed position.
We routinely catch missing reliefs and outdated income figures on individual NOAs, and estimated Type 2 assessments on company NOAs where a return was simply overlooked. A two-minute read against your own records is the cheapest tax check you will ever do.
If anything looks off, gather your supporting documents, payslips and the Form IR8A from your employer for individuals, or your accounts and tax computation for companies, then object before the deadline.
Frequently Asked Questions
How do I get my NOA in Singapore?
You get your NOA from myTax Portal using your Singpass. Log in, go to Notices/Letters, and select the Year of Assessment to view, print, or download the NOA as a PDF. Individual tax bills for the 2026 season are released from mid-March. Companies log in with the corporate Singpass and the company UEN.
Is the NOA the same as my tax bill?
Yes. For an individual the NOA is your income tax bill, stating your chargeable income, the reliefs allowed, and the final tax payable for the year. For a company the NOA is also the bill, confirming the chargeable income and corporate tax. They are the same document; “Notice of Assessment” is just the formal name.
What is the deadline to object to an NOA in Singapore?
Individuals must object within 30 days of the NOA date, and companies within 2 months of the NOA date. If you miss the deadline, the assessment becomes final and conclusive. Importantly, tax is still payable within 1 month of the NOA date even if your objection is under review.
Do I still have to pay tax if I object to my NOA?
Yes. Tax is payable within 1 month of the NOA date even while your objection is being reviewed. Objecting does not pause payment. If the objection succeeds, IRAS refunds any overpayment. If you pay late, late-payment penalties can apply on top of the disputed tax.
What are the four types of NOA for companies?
Companies receive Type 1 (based on the filed ECI), Type 2 (an IRAS estimate when no ECI or return is filed), Type 3 (based on the filed Form C-S, Form C-S (Lite), or Form C), or Type 4 (an amended or additional assessment after a revision or objection outcome). The type tells you whether the figure is an estimate or your filed position.
What should I do if my NOA is wrong?
Check the Year of Assessment, chargeable income, reliefs, and tax payable against your own records first. If it is wrong, gather your supporting documents and file an objection on myTax Portal within the deadline (30 days for individuals, 2 months for companies). For a Type 2 estimated company NOA, file the outstanding return as well.
Talk to Us
An NOA looks routine until an estimated assessment or a missed objection deadline turns into a penalty. Our qualified tax team helps individuals and companies read their assessments correctly, file objections on time, and keep their filing position clean across the Year of Assessment. If you would like your NOA checked, or help with tax filing and compliance, talk to us and we will make sure the figures and the deadlines are right.
