Payment for Businesses
GIRO
GIRO (General Interbank Recurring Order) is the preferred method of payment. Majority of taxpayers use GIRO for tax payment.
.png)
Find out more on how GIRO works

The number of instalments granted to the company for the current year of assessment depends on the promptness in filing its Estimated Chargeable Income (ECI).
No instalment arrangement will be granted for back year taxes.
Tax payable on first ECI e-Filed within | No. of Instalments Given (Notes 1 to 3) |
---|---|
1 month from financial year end | 10 |
2 months from financial year end | 8 |
3 months from financial year end | 6 |
After 3 months from financial year end | No instalments allowed |
Notes:
1. The instalment plan is subject to a minimum monthly GIRO deduction amount of $50.
2. The first few instalments may be combined and deducted on the first GIRO deduction date, depending on the date of filing of ECI.
3. IRAS may vary the instalment plan for companies that file revised ECIs.
e-File by 26th of each qualifying month to enjoy the maximum number of instalments allowable for each month.
Apply for GIRO Arrangement

(Recommended) Master GIRO Application Form (PDF, 1.21 MB)
A Master GIRO allows you to pay your Income Tax, Goods and Services Tax and/or Property Tax by completing one GIRO application form. You need to use your own bank account when signing up for Master GIRO.
Corporate Tax Application Form (PDF, 3.98 MB)

Make changes to GIRO arrangement
Use a Different Bank Account for my Existing GIRO Arrangement
Terminate my GIRO Arrangement
Change my Plan Type (e.g. monthly instalment to one-time deduction)
Electronic Payment Modes
Internet Banking for tax payment is made available by the following banks: DBS/POSB HSBC OCBC Standard Chartered Bank UOB.
Pay your tax via DBS PayLah!
Phone Banking service for UOB account holders who have subscribed to this service.
Only available over the counter at post office.
Telegraphic Transfer
Telegraphic Transfer is only for payments from overseas where the payment modes listed above are not applicable.