Group Relief

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