Charge refers to income received under a deed or court order in Singapore. Some examples of charge include alimony/maintenance payments from separation deed or court order.
These incomes are taxable.
With effect from Year of Assessment 2012 New!, income from alimony and maintenance payments are exempt from tax.
How to report
You need to declare charge under 'other income' in your tax return.
If you have not informed IRAS about your divorce or separation, please submit your divorce certificate/Decree Nisi Absolute (Interim Judgment Final), and maintenance order (if any) together with your Income Tax Return.
If you e-Filed your tax return, you may email us the documents.
You need not report this income with effect from Year of Assessment 2012 New!.
Find out more about how to submit your tax return.