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Foreign Maid Levy (FML) Relief is given to encourage married women to remain in the workforce.

Single taxpayers or male taxpayers are not eligible for this relief. 

Find out more on:


Who can claim

You can claim this relief for the Year of Assessment 2014 if in the year 2013:

  1. You or your spouse have employed a foreign domestic worker; and
  2. You are:
    • 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.

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How much you can claim

You can claim twice the total foreign domestic worker levy paid in the previous year, on one foreign domestic worker. This is regardless of whether you or your husband has paid the levy. 

If the Ministry of Manpower had approved your application for the Foreign Domestic Worker Levy concession, your FML Relief will be computed based on the lower amount of levy.

This relief can only be used to offset your earned income*.

*Earned income = Taxable earned income from employment, pension, trade, business, profession or vocation less allowable expenses

Year of Assessment

You may claim the FML Relief, up to a maximum of:

2014

$6,360 ($265 per month x 12 months x 2), or
$3,080 [($170# per month x 2 months x 2 and $120# per month x 10 months)x 2]

2010 to 2013

$6,360 ($265 per month x 12 months x 2), or 
$4,080 ($170# per month x 12 months x 2)

#If Ministry of Manpower (MOM) has approved your application for  the Foreign Domestic Worker Levy concession.


 


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How to claim

 

When are you making the claim?

Is this the first time you are claiming the relief on the dependant?

Yes

No

When filing your tax return online 

1. Go to Main Tax Form

2. Go to item 6 - 20 Total Deductions And Reliefs 

3. Click on Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate) 

4.  Go to item 16 Foreign Maid Levy and enter twice the amount of the maid levy paid

If the relief has been allowed to you last year, this relief will be pre-filled and allowed to you automatically this year.

If you need to make any changes to your relief, go to item 16 Foreign Maid Levy and revise your claim.

When completing your paper tax return

(Form B1 or Form B)

Form B1

1. Complete item 6(i) on page 2 of Form B1

 

2. Enter twice the amount of maid levy paid in the year in Appendix 2 of Form B1

Form B

1. Complete item 6(i) on page 3 of Form B

 

2. Enter twice the amount of maid levy paid in the year in Appendix 3 of Form B 

Form B1

Complete item 6(i) on page 2 of Form B1

 

Form B

Complete item 6(i) on page 3 of Form B

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FAQ

 

 


 

 

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Last Updated on 3 June 2014


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