Settle outstanding bills and taxes

Pay off all outstanding debts and liabilities before distributing the estate

Overview

Before the executor or administrator distributes the deceased's estate, they must pay off all their taxes, outstanding debts, and liabilities from the estate. These include:

  • filing Personal Income Tax for the deceased

  • filing Estate or Trust Income Tax

  • settling outstanding income and property tax using the funds from the deceased's estate

  • loans

  • funeral expenses

  • medical bills

Read more about settling tax matters for the deceased on the IRAS website .

Settle tax matters

When someone passes away, the executor or administrator of the deceased's estate has to settle tax matters for the deceased.

The 2 types of income that are liable for taxes are:

  • income received while the deceased was still alive

  • income received after the deceased has passed away

The income earned by the deceased up to the date of death is subject to Income Tax .

Taxes must be paid from the estate’s assets using these payment methods . If the estate lacks sufficient funds, the executor or administrator must submit the following information via MyTaxMail:

  • their name, address, and identification number

  • a copy of the Grant of Probate or Letters of Administration

  • Schedule of Assets

  • Declaration Form for Tax

Types of taxes

The income earned by the deceased up to the date of death is subject to Income Tax. They may have earned income from different sources, such as:

  • employment

  • trade or business

  • property or investments

  • annuities, royalties, winnings, estate or trust income

Check whether there are any income sources you may not know about yet.

Find out what is taxable and what is not

To file Income Tax:

  1. Log in to IRAS myTax portal with your Singpass.

  2. Using myTaxMail, write an email to IRAS and provide:

    • the name, address, and NRIC number of the executor or administrator for the deceased's estate

    • a copy of the deceased's death certificate

    • a copy of the Grant of Probate or Letters of Administration (if available)

    • details about the deceased's income up to the date of death (for example, type of income, amount of income)

    • type and amount of any tax reliefs that can reduce the deceased's tax burden

Find out more about tax reliefs or deductions

After the deceased has passed away, income can continue to arise or accumulate.

  • Estate income : income received from the deceased's estate after their date of death

  • Trust income : income received from the deceased's assets held in trust

Find out more about estate and trust income

Who must file an Estate Income Tax Return or Trust Income Tax Return

  • The executor or administrator of the deceased's estate

  • The trustee of the deceased's estate held in trust, private trust, or settlement

To file Estate or Trust Income Tax:

  1. Download and complete the Request Form for Form T from IRAS's website. Form T is the Income Tax Return form for Estate or Trust Income.

  2. Submit the Request form for Form T by emailing trust@iras.gov.sg .

  3. After your request is approved, IRAS will provide you with aTrust Reference Number and Form T.

  4. Complete and sign Form T.

  5. Mail it to The Comptroller of Income Tax, 55 Newton Road, Singapore 307987

Read more about Form T

If you’re unsure about how to settle estate or trust income tax, consult your lawyer or contact IRAS directly for help.

If the deceased owns a residential property qualifying for owner-occupier tax rates, IRAS will continue to apply the concession for up to 2 years from the owner’s passing or the date of property transfer, whichever is earlier.

This automatic extension allows time for property transfer arrangements.

Check if the deceased owned a residential property qualifying for owner-occupier tax rates

Settle outstanding bills and expenses

In Singapore, family members of the deceased are generally not held legally responsible for the outstanding bills left behind by the deceased.

However, there are instances when the family may have to settle outstanding bills and expenses. This is usually when there are:

  • credit card bills

  • medical bills

  • loans (for example, education loan, housing loan, car loan)

  • mortgages

  • outstanding funeral expenses

Who pays the deceased’s outstanding bills and expenses

The deceased may have shared an account or loan with a family member or friend. For example:

  • A joint loan account

  • A mortgage co-signed with another person

If so, the surviving account holder usually becomes responsible for the remaining debt and may need to pay it off as the sole debtor.

Getting help from IRAS

If you’re unsure about how to handle tax matters for the deceased, consult your lawyer or contact IRAS directly for help.

Inland Revenue Authority of Singapore (IRAS)

55 Newton Road, Revenue House, Singapore 307987

IRAS Hotline: 1800 356 8300

Operating hours :

Monday to Friday, 8am to 5pm

If you need to speak with a tax officer, you are encouraged to make an appointment at least 2 working days in advance before making a visit to IRAS.