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Arts Resource Hub (ARH)

Tax Essentials for Arts Professionals

A step-by-step guide to understanding income declaration and tax obligations for creative freelancers

Last updated 29 May 2025

For individuals doing paid freelance work full-time or part-time, you are said to be a SEP receiving income from trade, business, vocation or profession. This is true whether you are self-employed without a registered entity or a sole proprietor or a partner with a registered entity. The income earned from freelance work will need to be declared to the Inland Revenue Authority of Singapore (IRAS). IRAS allows deductions such as for business expenses (subject to qualifying conditions), with only self-employed net income subjected to tax.

IRAS has created a detailed presentation to guide SEPs through the filing of taxes, along with a video which can be viewed here. For more information on filing taxes, please click here.

Other useful related websites and pages include Central Provident Fund Board (CPFB), IRAS and Institute for Financial Literacy.