(a) If you are an employee:
- Employment expenses incurred in earning your employment income (travelling, entertainment, subscriptions…)
(b) If you are a self-employed, sole-proprietor# or a partner in a partnership:
#Examples: commission agents, freelancers, taxi drivers, hawkers...
2. Reliefs and Rebates
The tax reliefs and rebates that you can get depends on whether you are a Singapore tax resident and whether you meet the qualifying conditions. Some tax reliefs and rebates are targeted at certain groups of taxpayers to promote specific social and economic objectives.
*Applicable to Singaporeans and Singapore Permanent Residents (SPR) only