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Individuals (For locals)

All eligible operationally ready National Servicemen (NSmen) are entitled to NSmen tax relief to recognise their contributions to National Service in the previous work year (i.e. from 1 Apr to 31 Mar). 

'Operationally ready National Serviceman' means any person who has completed national service under the Enlistment Act (Cap. 93) or been deemed to have completed such service by the proper authority.
These exclude regulars from MINDEF, Singapore Police Force or Singapore Civil Defence Force and NSmen who have committed any disciplinary or criminal offences in the preceding work year.

NSman wife and NSman Parent Reliefs are also given to the wife and parents of NSmen respectively to recognise the support they give to their husband and son.

Find out more on:


NSman Self Relief 

The amount of NSman Self Relief that you will be entitled to depends on:

  • Whether you had performed NS activities in the preceding work year; and 
  • Whether you are a NS key command and staff appointment holder.
 

Performed NS Activities in
preceding work year?

NSmen
(general population)

NS key command and staff
appointment holders 

No

$1,500

$3,500

Yes

$3,000

$5,000

 

If your son and you are both NSmen, you will be eligible for either the NSman Self Relief or NSman Parent Relief, whichever is higher. Refer to the Example 3 below.

If you are an ex-NSmen or NS-liable ex-regular servicemen above statutory age, you will be given a base quantum of $1,500.

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NSman Wife Relief 

You can claim NSman Wife Relief of $750 if you are a Singapore Citizen in the preceding year and your husband is eligible for NSman Self Relief. 

Widows of deceased NSmen may be eligible for the relief unless they have re-married.

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NSman Parent Relief 

You can claim NSman Parent Relief if you are a Singapore citizen in the preceding year and your child is eligible for NSman Self Relief.

The maximum amount of relief given to a parent is $750. This is regardless of number of children who are NSmen. 

Only parents are eligible for the NSman Parent Relief in respect of the same NSman.

Parents of deceased NSmen are eligible for the relief.
 






 

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How to claim 

  • NSman Self Relief 

IRAS will automatically grant this relief to you, based on your eligibility and records sent to us by MINDEF, SPF and SCDF. 

  • NSman Wife Relief 

IRAS will automatically grant this relief to you based on your eligibility.

However, if there is a change in your marital status and the relief is incorrectly shown during your annual tax filing or in your tax bill, please refer to the scenarios below on what you need to do:

 

 

Scenario

What you need to provide

You are eligible for NSman Wife Relief
but the relief is not shown in your annual tax filing or in your tax bill

Send the following to us by emailfax or post:

(a) the Year of Assessment that you wish to claim the relief

(b) a copy of your marriage certificate

(c) confirmation that you have met the qualifying conditions

You are divorced but the NSman Wife
Relief is still shown in your annual tax filing or in your tax bill


Send the following to us by emailfax or post:

(a) the Year of Assessment that you wish to withdraw the relief

(b) A copy of your divorce certificate

  • NSman Parent Relief 

IRAS will automatically grant this relief to you based on your eligibility.

However, if the relief is incorrectly shown  during your annual tax filing or in your tax bill, please refer to the scenarios below on what you need to do:

 

Scenario

What you need to provide

You are eligible for NSman Parent Relief
but the relief is not shown in your annual tax filing or in your tax bill

Send the following to us by emailfax or post:

(a) the Year of Assessment that you wish to claim the relief

(b) a copy of your son's birth certificate

(c) confirmation that you have met the qualifying conditions

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Last Updated on 13 March 2014


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