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You can change from the standard option to the estimation option at any time. You cannot change to the ratio or accounting income method options during the same tax year.

Calculate your provisional tax

Use either of these methods to calculate:

  • last year’s residual income tax + 5%
  • your residual income from two years ago + 10%

Only use the second option if you have not filed last year's return yet.

File your return and make payment

You can file your return and make payments in myIR.