Deductions on Employment Expenses

Employment expenses are expenses that are 'wholly and exclusively' incurred in the production of your  employment income  in Singapore. These expenses may be deducted from your employment income as long as they are allowable expenses.

Allowable Expenses

The expense may be allowed when the following conditions are satisfied:

1. The expense was incurred while carrying out your official duties;
2. The expense was not reimbursed by your employer; and
3. The expense was not capital or private in nature.

Claim Expenses in Your Tax Return

You need to enter your employment expenses claim under 'Employment Expenses' in your tax return

Keep Proper Records

You have to keep complete and proper records of all expenses incurred for 5 years. For example, expenses incurred in 2018 for YA 2019 must be kept and retained until 31 Dec 2023.

These records and accounts must be supported with invoices, receipts, vouchers, and other documents. Please submit the supporting documents only when we request for them.

IRAS will not accept estimates and improper records. For details, please refer to Keep Proper Records & Accounts .

Use the Employment Expenses Schedule

Use the  Employment Expenses Schedule  (50 KB) to record the details of the expense. Remember to keep all invoices, receipts, vouchers, etc.