FAQ on Pre-filling of Income for Private Hire Car (PHC) and Taxi Drivers - Overview and Filing Guidance

Sep 19, 2026

Upload by Violet

FAQ explains eligibility and consent for the Pre-filling of Income initiative for Private Hire Car (PHC) drivers, including when and how transport service operators seek opt-in. It details what driving income is transmitted to IRAS, including key exclusions and rebate handling. It clarifies whether an Income Tax Return must be filed, relevant filing windows, how to use myTax Portal services, and actions under No-filing Service (NFS) and Direct Notice of Assessment (DNOA).

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FAQ on Pre-filling of Income for Private Hire Car (PHC) drivers

Eligibility and consent

Information transmitted to IRAS

Income Tax Return filing requirements

No-filing Service (NFS) and Direct Notice of Assessment (DNOA)

Opt-in continuation across assessment years

Handling discrepancies in pre-filled income

Where to view pre-filled information

When pre-filled amounts appear in the Income Tax Return

FAQ on Pre-filling of Income for Private Hire Car (PHC) drivers | 1. Can I participate in the Pre-filling of Income initiative? | If your transport service operator is participating in the Prefilling of Income initiative, you will receive a notification from your operator seeking your consent to opt-in to the initiative. For enquiries on the one-time opt-in process, please contact your operator.
Please note that the Pre-filling of Income initiative is not applicable to salaried drivers hired as employees by PHC operators, owners of transportation businesses registered with ACRA and drivers who provide solely social carpool services. | | --- | --- | | 2. What information will be transmitted to IRAS under the Pre-filling of Income initiative? | The total driving income such as gross passenger fares1 and any incentives/ rebates2/ promotion payments/ miscellaneous payments earned for the calendar year (1 Jan to 31 Dec) will be transmitted to IRAS, regardless of whether the income has been cashed out from the e-wallet.
1 Exclude Electronic Road Pricing (ERP) toll charges and platform fee paid by passengers as these are not treated as drivers’ earnings.
2 Exclude road tax rebate and additional petrol duty rebateas these rebates should be accounted for as a reduction of business expenses. For more information, please refer to the Tax Treatment of Government Assistance Schemes and Payouts for Private Hire Car (PHC)/ Taxi Drivers. | | 3. Do I need to file an Income Tax Return as my income information has been pre-filled by IRAS? | Yes, you are required to file an Income Tax Return between 1 Mar and 18 Apr if:
• you receive a notification to file from IRAS. This is regardless of how much you have earned in the previous year or whether your income information has been prefilled by IRAS.
• you did not receive a filing notification from IRAS but:
➢ you have self-employment income (including driving income) with a net trade income of more than $6,000; or
➢ your total annual income (from all sources) is more than $22,000 .
To file an Income Tax Return, please use the “File Income Tax Return” digital service at myTax Portal. When filing, please verify the pre-filled income and make changes (e.g. declare your other sources of income and update your tax reliefs) if it is inaccurate. Penalties may be imposed for late filing or non-filing of tax return by 18 Apr.
For information on how to e-file your Income Tax Return, please visit IRAS’ website on e-Filing your Income Tax Return. | | | No-filing Service (NFS) / Direct Notice of Assessment (DNOA)
However, you are generally not required to file an Income Tax Return if you have received a notification informing you that you have been selected for NFS/ D-NOA.
If you have been selected for NFS, you will be able to verify your pre-filled information using the “File Income Tax Return”digital service at myTax Portal between 1 Mar and 18 Apr, and can make changes to the Income Tax Return (e.g. declare your other sources of income and update your tax reliefs) if it is inaccurate.
If you have been selected for D-NOA, you will receive your tax bill (i.e. Notice of Assessment) in mid-Mar, which you would need to verify and ensure that it is accurate. If there are any inaccurate information (e.g. income and/or tax relief claims) in your tax bill, please file an amendment using the“Amend Tax Bill” digital service in myTax Portal within 30 days from the date stated in your tax bill.
For more information on NFS/ D-NOA, please visit IRAS’website on Direct Notice of Assessment (D-NOA) or NoFiling Service (NFS) for self-employed persons and platform workers. | | --- | --- | | 4. I have opted-in to the Pre-filling of Income initiative in the Year of Assessment (YA) 2025. If I wish to continue with the initiative in YA 2026, do I need to opt-in again in YA 2026? | Under the one-time opt-in approach introduced in YA 2023, you will only need to opt-in to the Pre-filling of I

FAQs

Can I participate in the Pre-filling of Income initiative?

You can participate if your transport service operator is participating and you are asked to opt in through a notification. The initiative does not apply to salaried drivers employed by PHC operators, certain business owners registered with ACRA, or drivers who only provide social carpool services.

What income will be transmitted to IRAS under the Pre-filling of Income initiative?

IRAS receives total driving income for the calendar year, including gross passenger fares and incentives/rebates/promotion or miscellaneous payments, regardless of whether the e-wallet has been cashed out. Electronic Road Pricing (ERP) toll charges and passenger-paid platform fees are excluded, and road tax rebate/petrol duty rebates are treated as reductions of business expenses.

Do I need to file an Income Tax Return if my income information is pre-filled?

Yes, you must file an Income Tax Return between 1 Mar and 18 Apr if you receive an IRAS filing notification, or if you meet criteria such as having self-employment income with net trade income above $6,000 or total annual income above $22,000 even without a filing notification. Use the “File Income Tax Return” service and verify pre-filled figures, updating other income and reliefs if needed.

Sep 19, 2026

Upload by Violet