Charge refers to income received under a deed or court order in Singapore. Some examples of charge includes:
- Alimony/maintenance payments
- Income from separation deed or order
This income is taxable.
With effect from Year of Assessment 2012NEW!, the income is 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 Income Tax Return, you may email us the documents.
Find out more about how to submit your tax form.
You need not report this income with effect from Year of Assessment 2012NEW!.