You will receive this relief if you have taxable income from any of the following sources in the previous year:
This refers to the taxable earned income from employment, pension, trade, business, profession or vocation less allowable expenses.
The amount of relief is based on your age and taxable earned income in the previous year.
The table shows the maximum amount claimable.
Your age as of 31 Dec the previous year
Year of Assessment (YA) 2013 onwards
Below 55
$1,000
55 to 59
$6,000
60 and above
$8,000
If you are 55 years old and earned income in 2018, you will get Earned Income Relief of $6,000 or the amount of earned income, whichever is the lesser, for the Year of Assessment 2019.
A higher Earned Income Relief will be given for those with permanent physical or mental disability that severely affects their ability to work.
If the amount of taxable earned income is lower than the maximum amount claimable, the relief will be restricted to the amount of taxable earned income.
You do not need to claim Earned Income Relief. If you are eligible, we will automatically grant this relief to you when we process your tax return.
Those claiming Handicapped Earned Income Relief for the first-time must complete and submit the Handicapped-Related Tax Relief form (243KB) by email.
You also need to complete your tax return as follows:
We will automatically grant you Handicapped Earned Income Relief in subsequent years if you are eligible. You do not need to enter your claim in your tax return in subsequent years.
243KB, DOC
Complete and submit the Handicapped-Related Tax Relief form (243KB) by email. In addition, please amend your filing as follows:
(a) If you have filed your tax return online
Re-file within 14 days of your previous submission or by 18 Apr 2019, whichever is earlier. You can only re-file once.
When you re-file, you must include all your income details and expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
If you could not re-file, please email us by stating your request to claim or revise the relief for YA 2019.
(b) If you have filed a paper tax return
Please email us stating your request to claim or revise the relief for YA 2019.