Deductions to save tax (expenses, donations, reliefs...)

1. Deductions

(a) If you are an employee:

• Employment expenses incurred in earning your employment income (travelling, entertainment, subscriptions…)
  

(b) If you are a self-employed, sole-proprietor^# or a partner in a partnership:

• Allowable business expenses & disallowable business expenses (private car, proprietors’ salaries, depreciation…) 
• Productivity and Innovation Credit (PIC) 
• Capital Expenditure incurred on Renovation or Refurbishment works (S14Q - R&R cost) 
• Capital Allowances (CA) on fixed assets 
• Medical expenses
• R&D Expenditure
• Land Intensification Allowance
• Expenses incurred before commencement of business
• Business making losses and unabsorbed capital allowances 

^#Examples: commission agents, freelancers, taxi drivers, hawkers...

(c) Others:

• Rental expenses
• Angel Investors Tax Deduction Scheme (AITD)
• Donations

2. Reliefs and Rebates

The tax reliefs and rebates that you can get depends on whether you are a Singapore tax resident and whether you meet the qualifying conditions. Some tax reliefs and rebates are targeted at certain groups of taxpayers to promote specific social and economic objectives.

*Applicable to Singaporeans and Singapore Permanent Residents (SPR) only