'Foreign maid levy relief' is a relief to encourage married women to remain in the workforce and also encourage procreation.
Single or male taxpayers are not eligible for this relief.
Who can claim
You may only claim this relief if in the previous year, you are a
- Married woman who lived with your husband, OR
- Married woman and your husband was not resident in Singapore, OR
- Woman separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child relief.
This relief can only be used to offset your earned income.
'Earned income' refers to income from employment, pension, trade, business, profession or vocation.
How much you can claim
You can claim twice the total foreign domestic worker levy paid in the previous year, on one foreign maid. This is regardless of whether your husband paid the levy.
From Year of Assessment 2009 onwards
You may claim up to a maximum of:
For Year of Assessment 2008
You may claim up to a maximum of:
Example
If you or your husband paid levy of $200 per month on your foreign maid for Jan to Mar 2007, you can claim tax relief of $1,200 (that is, $200 x 3 months x 2).
For Year of Assessment 2007
You may claim up to a maximum of:
How to claim
If you have not submitted your tax form :
For e-Filing
Log into myTax Portal. Click on the 'HERE' button under '16. Foreign Maid Levy' in the Deductions and Reliefs' page to enter twice the amount of the foreign maid levy paid.
For paper filing
Enter twice the amount of the levy paid under "Foreign maid levy" and submit your tax return.
If you have submitted your tax form, please let us have a copy of your levy statement obtainable from CPF Board. You may email us the levy statement, fax to us on 6351 3636 or post the statement to :
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road Revenue House
Singapore 307987
We will process your request when we receive your application.
Find out more about how to submit your tax return.