IRAS no longer issues cheque refunds. If your own GIRO arrangement exists, the credit normally goes there; otherwise IRAS uses PayNow linked to the correct NRIC, FIN or UEN, with faster refunds generally within seven days after the credit arises.
A taxpayer expecting an IRAS credit after an assessment or adjustment needs one outcome: route the refund to a valid account and recognise when automatic payment will not happen.
Find the refund route
| Situation | Practical next step |
|---|---|
| Own-account GIRO already pays the tax | Check that the bank account remains open; no separate refund setup is normally needed |
| No refund-enabled GIRO | Link PayNow to the correct NRIC, FIN or UEN |
| Credit is below S$15 | Expect no automatic refund unless another rule or request applies |
| Leaving Singapore or closing a company | Complete the banking plan at least 30 days before departure or cessation |
Own-account GIRO already pays the tax: Check that the bank account remains open; no separate refund setup is normally needed. No refund-enabled GIRO: Link PayNow to the correct NRIC, FIN or UEN.
Trace the credit to its destination
IRAS Tax Refunds: Cheque cessation from 1 January 2026, refund modes, seven-day timing, unclaimed money, exceptions and late interest. IRAS assessment guide: How a tax bill identifies repayable or discharged tax.
First confirm that a credit exists
In myTax Portal, “tax repayable/discharged” indicates an amount to be refunded. Check the account summary and the date the credit arose; do not count from when a bank notification was expected. Save the assessment or transaction reference before contacting IRAS. IRAS Tax Refunds.
Routing follows the taxpayer identity
IRAS says refunds go to the same own-account GIRO used for payments where applicable; otherwise PayNow-NRIC, FIN or UEN is used. A bank account linked to the wrong identifier, a closed account or a third-party arrangement can prevent the expected route. Verify the proxy inside the bank app without sending details by email. IRAS Tax Refunds.
Seven days is a route-dependent benchmark
Existing GIRO or PayNow users may receive credits within seven days from the date the credit arises. If PayNow is registered only after the credit, IRAS says receipt may take about 21 days from sign-up. Those periods are service guidance, not a promise that every reviewed or exceptional refund clears on that date. IRAS Tax Refunds.
Know the automatic-refund exceptions
IRAS states that credits below S$15 and credits instructed to be retained for future offset are not automatically refunded. Missing electronic refund modes and other listed circumstances can also stop payment. Record which exception applies before treating a delay as an error. IRAS Tax Refunds.
Rescue unclaimed money methodically
A failed refund may become unclaimed money, for example after an account closes. Confirm current contact and bank details, note the rejected route and contact IRAS through its official channel. Foreigners leaving employment and companies ceasing operations should prepare at least 30 days before departure or closure. IRAS Tax Refunds.
Know when IRAS will not send an automatic refund
IRAS does not automatically refund a tax credit below S$15 or a credit the taxpayer has instructed it to retain for a future offset. Automatic processing also stops where the applicable electronic route is absent, such as no relevant GIRO arrangement and no PayNow link. In those cases, the credit can remain on the account rather than appearing in the bank. Read the account summary and any retained-credit instruction before chasing a transfer that IRAS was not meant to initiate. IRAS Tax Refunds.
The electronic route depends on the tax and recipient
IRAS stopped issuing refund cheques from 1 January 2026. Individual and property-tax credits commonly use GIRO or PayNow linked to the taxpayer’s NRIC or FIN, while a company can use its own GIRO account or PayNow Corporate linked to its UEN without suffix. Withholding-tax refunds to non-residents use telegraphic transfer. A stamp-duty notice can require nomination of the liable party through the specific declaration form. Identify the tax type and recipient first; “add PayNow” is not a universal remedy. IRAS Tax Refunds.
A refund timing example
A S$420 credit arises on 3 August. With an existing valid PayNow-NRIC link, the taxpayer marks 10 August as a seven-day service benchmark and checks myTax Portal rather than assuming an immediate bank transfer. If PayNow is added later, the separate 21-day guidance applies.
Credit is below S$15: Expect no automatic refund unless another rule or request applies. Leaving Singapore or closing a company: Complete the banking plan at least 30 days before departure or cessation.
Fix the refund route
- Confirm the credit and date in myTax Portal
- Check own-account GIRO status
- Verify the correct PayNow proxy
- Identify any automatic-refund exception
- Keep the assessment and bank evidence
- Start departure planning 30 days early
Why refunds get stuck
- Waiting for a cheque
- Linking PayNow to a mobile number only
- Counting from the wrong date
- Ignoring the S$15 exception
- Closing the bank account before refund
Continue the money check
After IRAS Tax Refunds: PayNow, GIRO and Unclaimed Money, check a related property-tax GIRO route. Then map a different assessment objection deadline. Both resolve a different task from IRAS tax refund PayNow GIRO unclaimed money.
Questions readers ask about IRAS tax refund PayNow GIRO unclaimed money
Does IRAS still send cheque refunds?
No. IRAS says cheque refunds ended from 1 January 2026. IRAS Tax Refunds.
How fast is PayNow or GIRO?
Existing arrangements can receive refunds within seven days from when the credit arises. IRAS assessment guide.
What if a refund fails?
Check myTax Portal and contact IRAS about unclaimed money through official channels. IRAS Tax Refunds.
Reviewed 1 August 2026: IRAS Tax Refunds.
