Responsibilities as employer
Social and recreational facilities
At a Glance - Tax treatment of social and recreational facilities
| Nature |
Taxable/ Not taxable |
| 1 |
Social and recreational facilities owned by employer, e.g. gym, badminton court, BBQ pit, chalets in Singapore and overseas |
Not taxable
With effect from Year of Assessment (YA) 2008, this concession is extended to the facilities provided by third-party vendors from which the employer subscribes a corporate membership. Concession is confined to use of gym, sports venues, holiday chalets and BBQ pits.
Concession does not apply where an employer has corporate country club membership and extend the usage of the country club facilities to all employees, not withstanding that the country club provides gym, sports venues, BBQ pits, etc. |
| 2 |
Reimbursement to staff for renting a chalet |
Taxable |
| 3 |
Corporate passes to places of interests in Singapore. These passes allow the pass holder (employee/ family members/ friends) free access to the place of interest and also discounts at various outlets.
Examples of these passes are corporate passes to Singapore Zoo, Night Safari, Jurong Birdpark, Sentosa, Escape Theme Park, Singapore Discovery Centre and Singapore Science Centre. |
With effect from YA 2008, this benefit is not taxable.
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