Group Relief

Group relief (GR) enables companies to deduct unutilised capital allowances/ trade losses/ donations of one company from the assessable income of another company in the same group.

To qualify, the transferor and claimant must be incorporated in Singapore, belong to the same group and have the same financial year end.

This page describes the qualifying loss items and the amount of loss items that may be transferred or claimed under group relief (GR) between transferors and claimants.

This page explains the priority of transferors, claimants and loss items in situations where there are multiple transferors or claimants; and when the exact number of transferors or claimants has not been ascertained.

This page details the forms to submit when applying for group relief (GR) and situations in which companies may submit revised GR forms.