Foreign Maid Levy (FML) Relief

FML 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.

Qualifying for FML Relief

To claim this relief for the Year of Assessment (YA) 2020, you must satisfy all these conditions:

  1. You or your husband employed a foreign domestic worker in 2019; and
  2. In 2019, 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 Maid Levy (FML) Relief can only be used to offset your earned income . Earned income is income from employment, pension, trade, business, profession or vocation, less allowable expenses.

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 2019.

Mrs Tan is not eligible for FML Relief for YA 2020 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.

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 2020*New!NormalConcessionary#

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 FML Relief for YA 2020

$6,990 (2 x $3,495) or $9,690 (2 x $4,845)

$1,440 (2 x $720)

*From 1 Apr 2019: The levy rate for the first foreign domestic worker (FDW) employed, not on concession, will be raised from $265 to $300 per month

The levy rate for subsequent FDW(s) employed, not on concession, will be raised to $450 per month.

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 FML 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 FML 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 FML Relief for YA 2017

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

$1,440 (2 x $720)

 
YA 2016NormalConcessionary#

No. of Months Levy Paid in 2015

12

12

Total Levy Paid in 2015

$3,180 ($265 x 12 months)

$960 ($120 x 4 months + $60 x 8 months)

Maximum FML Relief for YA 2016

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

$1,920 (2 x $960)

 


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

Examples of FML Relief Computations

The wife may claim FML Relief of $6,990 for Year of Assessment (YA) 2020.

Levy Rate Per Month

$265 (Jan – Mar)

$300 (Apr – Dec)

No. of Months Levy Paid in 2019

12

Total Levy Paid in 2019

$3,495

Amount Claimable in YA 2020

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

 Levy Rate Per Month

$300

No. of Months Levy Paid in 2019

3 (Apr to Jun 2019)

Total Levy Paid in 2019

$900 ($300 x 3 months)

Amount Claimable in YA 2020

$1,800 (2 x $900)

You may claim FML Relief of $1,800 ($300 x 3 months x 2) for YA 2020. Your husband cannot claim the relief as male taxpayers are not eligible for this relief.

You and your husband hired three domestic helpers in 2019

Levy Rate Per Month

$265 (1st and subsequent domestic helper from Jan to Mar 2019)

$300 (1st domestic helper from Apr to Dec 2019)

$450 (2nd and subsequent domestic helpers from Apr to Dec 2019)

No. of Foreign Domestic Helpers Hired in 2019

3

No. of Months Levy Paid in 2019 per Helper

12

You or your husband paid a total foreign domestic worker levy of $13,185 ($265 x 3 months + $300 x 9 months) + ($265 x 3 months + $450 x 9 months x two helpers) for your three helpers in 2019.

You may claim the higher FML Relief of $9,690 on one helper only (i.e. [($265 x 3 months) + ($450 x 9 months)] x 2 times) for YA 2020. Your husband cannot claim the relief as male taxpayers are not eligible for this relief.

How to Claim (e-Filing)

Is this the first time you are claiming the relief?
YesNo
  1. Login with your SingPass or  IRAS Unique Account (IUA) 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 Maid 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.

*New* Please note:

  • If you did not claim the maximum allowable FML Relief last year, the amount of FML Relief pre-filled this year will be based on the amount of FML Relief that you claimed in the previous year.

  • 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 FML Relief when you e-File your Income Tax Return. 

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.

  • I have been selected for No-Filing Service (NFS) for the Year of Assessment (YA) 2020 and the amount of pre-filled Foreign Maid Levy (FML) Relief is incorrect. What should I do?

    If you did not claim the maximum allowable FML Relief last year, the amount of FML Relief pre-filled this year will be based on the amount of FML Relief that you have claimed in the previous year.

    Due to the increase in the non-concessionary levy rate for foreign domestic worker from 01 Apr 2019, please make the necessary changes to the amount of pre-filled FML Relief by e-Filing your Income Tax Return for YA 2020.

     

  • I filed my tax return for the Year of Assessment (YA) 2020. What should I do if I have forgotten to claim or need to revise or withdraw my claim for FML Relief?

    1. If you filed your tax return online

      Re-file within 14 days of your previous submission or by 18 Apr 2020, 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 2020;
      2. amount of relief that you wish to claim or revise;
      3. amount of foreign domestic worker levy paid in the year 2019;
      4. confirmation that you have met the qualifying conditions.
  • I have received my tax bill for the Year of Assessment (YA) 2020. The amount of FML Relief is incorrect/ I wish to withdraw my claim for FML 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 2020;
      2. amount of relief that you wish to claim or revise;
      3. amount of foreign domestic worker levy paid in the year 2019;
      4. confirmation that you have met the qualifying conditions.