Charge (Alimony and Maintenance Payments)

Charge refers to income received under a deed or court order in Singapore.

Alimony

Effective Year of Assessment (YA) 2012, alimony paid 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.