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Tax reliefs and rebates available

Updated: 6 days ago


In order to be eligible for tax reliefs and rebates, you need to:

  • Be a Singapore tax resident; and

  • Meet the qualifying criteria.

General reliefs available to all taxpayers

Reliefs for male and female taxpayers

Reliefs for female taxpayers


General reliefs available to all taxpayers

Course Fees Relief

You are eligible to claim relief for the Year of Assessment (YA) 2021 on the fees incurred for any course, seminar or conference leading to an approved academic, professional or vocational qualification, or that is relevant to your current profession or if you have completed a course between 1 Jan 2018 to 31 Dec 2019 related to your new profession in 2020.


However, certain courses are not applicable for this relief

You will not be able to claim relief for courses that are:

  1. for recreational or leisure purposes;

  2. for general skills or knowledge; and

  3. for a hobby instead of your profession.

Polytechnic/University courses are not eligible for relief if you have not previously exercised any employment or carried on any trade, profession or vocation.


You can claim up to a maximum of $5,500 each year regardless of the number of courses you attend. Take note you are only allowed to claim the portion of the fees you paid. Subsidy amount from your employer or any organization cannot be claimed.


Eg.

How to claim:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Course Fees” and enter your claim.


CPF Cash Top-up Relief (Singapore citizens and PRs only)

You will be eligible for this relief if:

  1. You have made cash top-ups in the previous year under the CPF Retirement Sum Topping-Up Scheme to your Special Account (below age 55) or Retirement Account (age 55 and above).

  2. You have made a cash top-up in the previous year under the CPF Retirement Sum Topping-Up Scheme to the Special/Retirement Accounts of your:

  3. Parents or Parents-in-law;

  4. Grandparents or Grandparents-in-law;

  5. Spouse; and/or

  6. Siblings.

Do note that this relief is only applicable to cash top-ups. Transfer of funds from one account to another is not considered as top-ups.


Maximum CPF Cash Top-Up Relief per Year of Assessment (YA)

The maximum CPF Cash Top-up Relief per YA is $14,000 ($7,000 for self and $7,000 for family members).


If the amount of Cash Top-up to your own or family members' CPF Special/Retirement Account remains below $7,000, the amount of relief will match the top-up amount. If it exceeds $7,000, the amount of relief will be capped at $7,000. Also note that there is a limit on the amount of cash top-up that qualifies for tax relief.


The relief is automatically granted to those who are eligible based on records from the CPF Board.


CPF Relief (Singapore citizens and PRs only)

-For employees

Contributions qualified for CPF Relief

  • Compulsory employee CPF contribution under the CPF Act or contributions to an approved pension or provident fund;

  • Voluntary contributions to Medisave Account.

Contribution not qualified for CPF Relief

  • Excess voluntary contributions in addition to the compulsory contributions

  • CPF contribution on additional wages that exceed the cap on wages from related employers (employed concurrently by two or more relate employers in a year).

  • CPF contributions for your overseas employment

The amount of CPF Relief is capped by the amount of compulsory employee CPF contributions made on Ordinary Wages and Additional Wages under the CPF Act.


You will only be eligible to claim the CPF Relief if your employee CPF contributions have not exceeded the Ordinary Wage Ceiling and Additional Wage Ceiling. If exceeded, the excess amount will be regarded as voluntary CPF contributions. This excess amount would be taxable. However, voluntary employer CPF contributions for your income from overseas employment are not taxable.


-For Self-employed/Employee who is also self-employed

If you are self-employed and contributed to your employee CPF and Medisave, you are eligible for CPF Relief. If you have an assessable net trade income, you will automatically receive self-employed CPF Relief.


Persons who are both Self-employed and an employee

Self-employed persons who are also employees who made compulsory CPF contributions as an employee and Medisave contributions as a self-employed person as well as voluntary CPF contribution.

If your total compulsory CPF contributions is less than the CPF relief cap for self-employed persons, you will be eligible for tax relief on the voluntary CPF contributions. It will be capped at the prevailing CPF contribution rate for the year.

If it exceeds the CPF relief cap for self-employed persons, no tax relief will be allowed for your voluntary CPF contributions.


How to claim:

The relief will be allowed based on the date of payment. If you have made Medisave contributions or voluntary CPF contributions during the year, the relief will be automatically be allowed in the following year.


Compulsory and voluntary Medisave contributions

You must make compulsory contributions to your Medisave Account after you receive a Notice of Computation (NOC) of CPF Contributions from IRAS if:

  1. You are a self-employed person;

  2. You are a Singapore Citizen or Permanent Resident; and

  3. Your net trade income is more than $6,000.

The Medisave amount that you have to contribute yearly depends on your age, income level and net trade income for the previous year. The contribution amount is generally a percentage of your total business trade income subject to a maximum cap.


Contributions are to be made within 30 days of the date stated in the Notice of Computation (NOC) of CPF Contributions from IRAS. The NOC will state the amount you are required to contribute. You do not have to wait for the NOC to make your contributions. Contributions can be made throughout the year.

Alternatively, you can make your contributions through GIRO Instalment Plans. The payments will be according to the instalment plan issued by the CPF Board. In order to do so, please contact the CPF Board directly for this arrangement.


Voluntary contributions to Medisave Account

Tax relief can be claimed for you voluntary Medisave contributions if you are a Singapore Citizen/PR and received any source of income in the year you made voluntary contributions to your Medisave account.


Earned Income Relief

If you have taxable income from your employment, pensions or any trade, business, profession or vocation in the previous year, you will be eligible to for this relief.


Amount of Earned Income Relief

The amount of relief is dependent on two factors, your age and the taxable earned income in the previous year.

How to claim:

The relief will be automatically allowed to you based on eligibility.


For handicapped persons

Persons with permanent physical or mental disability affecting their ability to work will be granted a higher Earned Income Relief, the amount is as follows:

First-time claim for handicapped earned income relief

Complete and submit the Handicapped-Related Tax Relief form by email


Handicapped Brother/Sister Relief

You can claim this relief in the Year of Assessment 2021 if you have supported your physically or mentally handicapped siblings or siblings-in-law who lived in Singapore in 2020. Tax relief amount will be $5,500 for each handicapped sibling/sibling-in-law.

To qualify for the relief, your handicapped sibling or sibling-in-law must have lived with you in the same household in 2020 or you have incurred $2,000 or more from supporting him/her in 2020.

You cannot claim this relief if someone else has already claimed any other reliefs on the same sibling or sibling-in-law.


How to claim:

If this is not your first time claiming this relief on your handicapped sibling/sibling-in-law, this relief will be pre-filled and granted to you automatically this year.

However if this is your first time, follow these steps to claim this relief:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Handicap Brother/ Sister”.

  6. Click “Update” and enter your claim.

Life Insurance Relief

To claim this relief for the Year of Assessment (YA) 2021, you must satisfy all these conditions:

  1. Your total compulsory CPF contributions (incl of employee, self-employed Medisave/Voluntary CPF and Medisave) in 2020 was less than $5,000;

  2. You paid insurance premiums in 2020 on your own life insurance policy; and

  3. The insurance company has a location in Singapore if your policies are taken on or after 10 August 1973.

Life Insurance relief cannot be claimed on premiums paid on an accident or health policy that provides for the payment of policy monies on the death of a person. (eg. ElderShield, CashShield Life or Integrated Shield Plans)


Amount of Relief

You may claim the lower of:

  • Difference between $5,000 and CPF contribution

  • Up to 7% of the insured value of you own/your wife's life, or amount of insurance premiums paid.

How to claim:

If you have previously successfully claimed this relief, it will be pre-filled and granted to you automatically.

However, if this is your first time claiming this relief, follow the steps below:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Life Insurance”.

  6. Click “Update” and enter your claim.

NSMen (Self) Relief

If you have completed your full-time National Service, you will be able to claim this relief.


Do note that regulars from MINDEF, SPF, SCDF, CNB. SPS and NSmen who committed any disciplinary or criminal offences in the previous work year are not eligible for this relief.


The amount of relief based on whether you:

  1. performed NS activities in the previous work year (1 Apr 2020 - 31 Mar 2021); and

  2. are a NS key command and staff appointment holder.

Ex-NSmen or NS-liable ex-regular servicemen above the statutory age are given the base quantum of $1,500.

How to claim:

NSMan Self-Relief will be automatically granted to you based on your eligibility and records sent by MINDEF, SPF and SCDF.


Parent/ Handicapped Parent Relief (For maintenance of parents, grandparents & great-grandparents, including in-laws)

The cost of supporting your elders, especially with elderly care, does not come low. The government highly regards the spirit of filial piety and allows you to claim tax relief if you have supported your parent in the preceding year.


In order to qualify for this relief, your parent has to be:

  1. At least 55 years old;

  2. An annual income of not more than $4,000; and

  3. At least $2,000 has been incurred by you from supporting him/her that year (living separately)

or

  1. Physically or mentally disabled; and

  2. At least $2,000 has been incurred by you from supporting him/her that year. (living separately)

You can claim for this relief up to two dependants. If more than one person is supporting the same dependant and meets the criteria, the relief can be apportioned to share between the claimants.


How to claim:

If you have previously successfully claimed this relief, it will be automatically granted to you.

However, if this is your first time claiming the relief on the dependant, follow the steps below:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Parent/ Handicapped Parent”.

  6. Click “Update” and enter your claim.

Supplementary Retirement Scheme (SRS) Relief

You are eligible for SRS tax relief in the YA after the year of contribution if you are a tax resident for that YA.

You are not eligible for this relief if your SRS account has been suspended as at 31 Dec of the year of contribution or if your contribution was withdrawn in the same year of the contribution.


Amount of SRS Tax relief

The relief amount will match the amount of SRS contribution made by you in the previous year.


How to claim?

The relief will be automatically granted according to the information given by the SRS operator.


Reliefs for male and female taxpayers

NSMan (Parent) Relief

Conditions for this relief:

  • Singapore Citizen in the preceding year;

  • Child is eligible for the NSman Self Relief; and

  • You are the child's legal parent.

Amount of NSman Parent Relief

The relief amount for each parent is $750 regardless of the number of children who are NSmen.


How to claim:

The relief will be automatically allowed depending on your eligibility. If you are eligible but the relief does not reflect in your annual tax filing, send confirmation that you have met the conditions along with the YA you wish to claim and your son's birth certificate.


Qualifying/ Handicapped Child Relief

In order to be eligible for this relief, the following conditions must be satisfied:

You are only able to claim either QCR or HCR on the same child. However, if you are a working mother and you qualify for the Working Mother's Child Relief, you may claim that along with QCR/HCR.


You can also share the relief on the same child with your spouse based on an agreed apportionment. Do note that when you share the QCR/HCR, the total claim amounts cannot exceed $4,000 and $7,500 respectively per child.


How to claim:

If this relief has been previously allowed to you, it will be pre-filled and automatically granted to you.

However, if this is your first time claiming for this relief, do follow the steps below:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Child”.

  6. Click “Update” and enter your claim.


Spouse/ Handicapped Spouse Relief


If your spouse was living with you or being supported by you in the preceding year and their annual income did not exceed $4,000 that year, you are eligible for this relief.


If you are separated, you can claim this relief provided that you have been legally separated and made maintenance payments under court order or deed of separation.


Unfortunately for divorced spouses, you are unable to claim for this relief.


Amount of Relief

You may claim $2,000 Spouse Relief or $5,500 for the Handicapped Spouse Relief.

For separated spouses, you can claim the lower of the following:

  • Maintenance payments paid in the preceding year

  • $2,000 for spouse

  • $5,500 for handicapped spouse.

How to claim:

If the claim has been previously allowed to you, it will be pre-filled and automatically granted to you.

However, if this is your first time claiming the relief, follow the steps as follows:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Spouse/ Handicapped Spouse”.

  6. Click “Update” and enter your claim.

Reliefs for female taxpayers

Foreign Domestic Worker Levy

Conditions:

  • You/your spouse employed a foreign domestic worker in the previous year

  • In 2020, you were:

  • married and lived with your husband; or

  • married and your husband was not a tax resident in Singapore; or

  • separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs.

  • FDWL Relief can only be used to offset your earned income.

Amount of Relief

You are able to claim twice the total FDWL paid in the previous year on one foreign domestic worker, no matter if it was you or your husband who paid the levy.

How to claim:

It the relief has been granted to you previously, it will be automatically allowed to you,

However, if this is your first time claiming for this relief, do follow the steps below:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Foreign Domestic Worker Levy” and enter your claim.


Grandparent Caregiver Relief

In order to claim this relief, you must satisfy all of the following requirements:

  • A working mother who is married, divorced or widowed.

  • In 2020, your parent, grandparent, parent-in-law or grandparent-in-law was

  • Living in Singapore

  • Caring for any of your children who is a Singapore Citizen (Below 12 or handicapped)

  • Not working

  • No one has claimed GCR on the same caregiver.

Amount of Grandparent Caregiver Relief

If you meet all the requirements, you are eligible to claim $3,000 on your parent, grandparent, parent-in-law or grandparent-in-law.


How to claim:

If this relief has been previously allowed to you, it will be automatically granted to you.

However, if this is your first time claiming for this relief, do follow the steps below:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Grandparent Caregiver”.

  6. Click “Update” and enter your claim


NSMen Wife Relief

If you are a Singapore Citizen in the previous year and your husband is eligible for the NSman Self Relief, you are eligible to claim this relief. You can claim $750 for this NSman Wife Relief. Widows of deceased NSmen may also be eligible for the relief unless they have re-married.


How to claim:

You do not need to claim this relief as it will be automatically granted by IRAS based on your eligibility.

Working Mother's Child Relief

If you are a working mother, who has maintained a child (Singaporean Citizen) and fulfilled the conditions under the Qualifying Child Relief/ Handicapped Child Relief and has a taxable earned income, you will be eligible to claim this relief.


Amount of Relief

The relief amount would depend on the child order in the family unit. In order to determine the child order, view the following:

As such, the amount will be as follows:

If you were to claim for more than one child, the WMCR percentages will be totaled together and this will be capped at the mother's earned income.


How to claim:

If this relief has been granted to you previously, it will be pre-filled and automatically granted to you.

However, if this is your first time claiming for this relief, follow the steps below:

  1. Login with your SingPass or IRAS Unique Account (IUA) at myTax Portal.

  2. Go to Individuals > “File Income Tax Return”.

  3. Select “Edit My Tax Form”.

  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.

  5. Go to “Child”.

  6. Click “Update” and enter your claim.



Find out the reliefs you are eligible to claim here


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