Private Tutor Income Tax in Singapore: A Simple Guide

If you give private tuition in Singapore — full-time or on the side — your tuition fees are taxable income. The rules aren't complicated, but they're easy to get wrong if nobody explains them. This guide covers the basics. It isn't tax advice: check IRAS or an accountant for your situation.

You're self-employed for your tuition income

Tuition you give privately — not as an employee of a centre — is self-employed income. IRAS specifically notes that private tutors should not declare it as employment income. When e-filing, declare it under Trade, Business, Profession or Vocation, as sole-proprietorship / self-employed income.

If you're employed by a tuition centre and paid a salary with CPF, that part is employment income — the centre reports it. You can have both.

What to declare

• Revenue: all tuition fees received in the calendar year (1 January to 31 December).
• Adjusted profit: revenue minus allowable business expenses.
• If your revenue is S$200,000 or less, you generally only need to report the 2-line statement: revenue and adjusted profit.

Expenses you can usually claim

Expenses that are wholly and exclusively for your tuition business, for example:

• Assessment books, past-year papers and teaching materials
• Printing, stationery and ink
• Transport to students' homes (not your normal commute to a job)
• Software and apps you use for tuition
• Tuition agency commission
• Advertising, and courses that keep your teaching skills current
• A share of phone and internet used for the business

Usually not claimable: private car expenses (cars with S-plates are generally not deductible), personal expenses, and anything you can't back up with a record. Big items like a laptop are claimed through capital allowances rather than all at once.

MediSave if you earn over S$6,000

If you're a Singapore Citizen or PR and your net trade income (revenue minus expenses) is more than S$6,000 in a year, you must make compulsory MediSave contributions. The amount depends on your age and income. Since November 2024, the contribution statement comes from the CPF Board. Budget for it — it's one of the costs to include when you set your rates.

When to file

Individual income tax filing opens on 1 March each year, and the deadline for e-filing is in mid-April (18 April in recent years). Check IRAS for the exact date for your Year of Assessment.

Records to keep (for 5 years)

• Every invoice you issued, and when it was paid
• Receipts for business expenses
• A yearly summary: total fees, total expenses, profit

This is where most tutors struggle — fees arrive by PayNow over twelve months with no single record. If every lesson is billed with a proper invoice and marked paid when the money arrives, the year-end summary takes minutes.