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Foreign Domestic Worker Levy (FDWL) Relief

FDWL Relief is given to encourage married women to stay in the workforce. Married women and divorcees/widows with school going children may claim relief for foreign domestic worker levy paid in the previous year. Singles and married men are not eligible for this relief.

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Qualifying for FDWL Relief

To claim this relief for the Year of Assessment (YA) 2021, you must satisfy all these conditions:

  1. You or your husband employed a foreign domestic worker in 2020; and
  2. In 2020, you were:
    1. married and lived with your husband; or
    2. married and your husband was not a tax resident in Singapore; or
    3. separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs.
  3. Foreign Domestic Worker Levy (FDWL) Relief can only be used to offset your earned income. Earned income refers to income derived from employment, pension, trade, business, profession or vocation, less allowable expenses.
Example: Taxpayer paid the Foreign Domestic Worker Levy but is not the employer of the domestic worker

Katherine, a married woman, is assisted by a foreign domestic helper to look after her widowed mother, Mrs Tan. The helper was employed by Mrs Tan and Katherine paid the foreign domestic worker levy. Mrs Tan was not supporting any dependent children in 2020.

Mrs Tan is not eligible for FDWL Relief for YA 2021 as she does not have any children for whom she can claim child relief. Katherine is also not eligible for the relief despite paying for the foreign domestic worker levy as the helper was employed by Mrs Tan.

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Amount of Relief

You may claim twice the total foreign domestic worker levy paid in the previous year on one foreign domestic worker. This is regardless of whether you or your husband paid the levy.

Amount of Relief for Various Years of Assessment (YAs)

YA 2021NormalConcessionary#

No. of Months Levy Paid in 2020

12

12

Total Levy Paid in 2020

$3,600 (*$300 x 12 months)

or
$5,400 (*$450 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2021

$7,200 (2 x $3,600)

or

$10,800 (2 x $5,400)

$1,440 (2 x $720)

*The levy rate for the first foreign domestic worker (FDW) employed, not on concession, is $300 per month. For subsequent FDW(s) employed, not on concession, the levy rate is $450 per month.

YA 2020NormalConcessionary#

No. of Months Levy Paid in 2019

12

12

Total Levy Paid in 2019

$3,495 [($265 x 3 months) + ($300 x 9 months)]

or
$4,845 [($265 x 3 months) + ($450 x 9 months)]

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2020

$6,990 (2 x $3,495)

or

$9,690 (2 x $4,845)

$1,440 (2 x $720)


YA 2019NormalConcessionary#

No. of Months Levy Paid in 2018

12

12

Total Levy Paid in 2018

$3,180 ($265 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2019

$6,360 (2 x $3,180)

$1,440 (2 x $720)

 
YA 2018NormalConcessionary#

No. of Months Levy Paid in 2017

12

12

Total Levy Paid in 2017

$3,180 ($265 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2018

$6,360 (2 x $3,180)

$1,440 (2 x $720)

 
YA 2017NormalConcessionary#

No. of Months Levy Paid in 2016

12

12

Total Levy Paid in 2016

$3,180 ($265 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2017

$6,360 (2 x $3,180)

$1,440 (2 x $720)

 


#The Ministry of Manpower may grant Foreign Domestic Worker Levy concessions.

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Examples of FDWL Relief Computations

Example 1: Domestic helper hired for only three months in 2020; levy paid by you or your husband

Levy Rate Per Month

$300

No. of Months Levy Paid in 2020

3

Total Levy Paid in 2020

$900 ($300 x 3 months)

Amount Claimable in YA 2021

$1,800 (2 x $900)

You may claim FDWL Relief of $1,800 for YA 2021. Your husband cannot claim the relief as male taxpayers are not eligible for this relief.

Example 2: More than one domestic helper hired in 2020
You and your husband hired three domestic helpers in 2020

Levy Rate Per Month

$300 (1st domestic helper)

$450 (2nd and subsequent domestic helpers)

No. of Foreign Domestic Helpers Hired in 2020

3

No. of Months Levy Paid in 2020 per Helper

12

You or your husband paid a total foreign domestic worker levy of $14,400 ($300 x 12 months + $450 x 12 months x two helpers) for your three helpers in 2020.

You may claim the higher FDWL Relief of $10,800 on one helper only (i.e. $450 x 12 months x 2) for YA 2021. Your husband cannot claim the relief as male taxpayers are not eligible for this relief.

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How to Claim (e-Filing)

Is this the first time you are claiming the relief?
YesNo
  1. Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
  2. Go to Individuals > “File Income Tax Return”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Foreign Domestic Worker Levy” and enter your claim.

If the relief has been allowed to you last year, this relief will be pre-filled and allowed to you automatically this year.

Please note:

  • Due to the increase in the non-concessionary levy rate for foreign domestic worker from 1 Apr 2019, you may need to make the necessary changes to the amount of pre-filled FDWL Relief when you e-File your Income Tax Return. 

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How to Claim (Paper Filing)

Is this the first time you are claiming the relief?
YesNo

Form B1

  1. Complete item 6(i) on page 2 of Form B1.

Form B1

Complete item 6(i) on page 2 of Form B1.

Form B

  1. Complete item 6(i) on page 3 of Form B.

Form B

Complete item 6(i) on page 3 of Form B.

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  • I have been selected for No-Filing Service (NFS) for the Year of Assessment (YA) 2021 and the amount of pre-filled Foreign Domestic Worker Levy (FDWL) Relief is incorrect. What should I do?

    Please make the necessary changes to the amount of pre-filled FDWL Relief by e-Filing your Income Tax Return for YA 2021.

  • I filed my tax return for the Year of Assessment (YA) 2021. What should I do if I have forgotten to claim or need to revise or withdraw my claim for FDWL Relief?

    1. If you filed your tax return online

      Re-file within 7 days New of your previous submission or by 18 Apr 2021, 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.

    2. If you filed a paper tax return or you could not re-file your tax return online

    3. Please email us stating:

      1. your request to claim or revise the relief for YA 2021;
      2. amount of relief that you wish to claim or revise;
      3. amount of foreign domestic worker levy paid in the year 2020;
      4. confirmation that you have met the qualifying conditions.

  • I have received my tax bill for the Year of Assessment (YA) 2021. The amount of FDWL Relief is incorrect/ I wish to withdraw my claim for FDWL Relief. What should I do?

    Please file an objection within 30 days of your tax bill, using the "Objection to Assessment" e-Service at myTaxPortal.

    If you are unable to use the e-Service, you may email us stating:

      1. your request to claim or revise the relief for YA 2021;
      2. amount of relief that you wish to claim or revise;
      3. amount of foreign domestic worker levy paid in the year 2020;
      4. confirmation that you have met the qualifying conditions.