Learn about the tax treatment of subsidies given to employees for child care and student care.
On this page:
Tax Treatment of Benefits Relating to Childcare (Summary Table)
Nature | Taxable/ Not taxable | |
|---|---|---|
1 | Subsidy for an employee's child who is in a childcare centre | Not taxable if the childcare centre is licensed under the Early Childhood Development Centres Act 2017. A list of the licensed childcare centres can be found in the LifeSG website |
2 | Subsidy for an employee's child who is in student care | Taxable. |