Charge (Alimony, Maintenance Payments, etc.)

Charge refers to income received under a deed or court order in Singapore. Examples include alimony/maintenance payments and other income from trust and settlements.

Alimony and Maintenance Payments

Effective Year of Assessment (YA) 2012, income from alimony and maintenance payments received from your ex-husband, whether paid voluntarily or under a Court Order or Deed of Separation is exempt from tax.

Maintenance Payments

A child may receive maintenance payments under a Maintenance Order or Deed of Separation. A parent may receive maintenance payments under the Maintenance of Parents Act.

The above payments are not taxable.