List on the Value of the Furniture and Fittings and Related Benefits
The taxable values of the furniture and fittings and related benefits before Year of Assessment 2015.
Tax Treatment of Furniture and Fittings and Related Benefits
The taxable values of the furniture and fittings and related benefits are applicable up to Year of Assessment 2014 only. With effect from Year of Assessment 2015, please refer to tax treatment of accommodation and related benefits.
Furniture and Fittings
| | Item | Taxable value per month per unit ($) |
|---|
| 1 | Air-conditioner | |
| | a) Unit | 10 |
| | b) Dining room (central air-con) | 15 |
| | c) Living room (central air-con) | 15 |
| | d) Additional room (central air-con) | 10 |
| 2 | Air-cooler | 1 |
| 3 | Air purifier | 10 |
| 4 | Blender/Juicer | 3 |
| 5 | Camera | Actual amount paid by employer |
| 6 | Clothes dryer | 15 |
| 7 | Coffee maker | 3 |
| 8 | Computer (printer is considered as part of the computer) | 40 |
| 9 | Cooker | 2.5 |
| 10 | Dish washer | 15 |
| 11 | Electric guitar | 30 |
| 12 | Fan | 1 |
| 13 | Floor polisher | 4 |
| 14 | Furniture (soft & hard). Examples: sofa, carpet, curtain, bed, dining table and chairs | 10 (regardless of the number of units provided) |
| 15 | Fax machine | |
| | a) Employee pays for the recurring telephone charges linked to the use of the machine | 20 |
| | b) As in (a) and employee gets to keep the machine | Full cost of the machine incurred by the employer in the year of purchase |
| | c) Employer pays for the recurring telephone charges linked to the use of the machine | 20 + telephone bill paid by employer for the year |
| | d) As in (c) and employee gets to keep the machine | Full cost of the machine incurred by the employer in the year of purchase and telephone bill paid by the employer |
| 16 | Golf bag & accessories | Actual amount paid by employer |
| 17 | Home entertainment theatre | 30 |
| 18 | Hi-fi stereo/Radio/Amplifier | 30 |
| 19 | Iron | 1 |
| 20 | Jet-steam oven | 2.5 |
| 21 | Kettle | 3 |
| 22 | Lawn mower | 5 |
| 23 | Light fittings (E.g. standing lamps/lights. Installed lights are not included.) | 1 |
| 24 | Organ | 40 |
| 25 | Refrigerator | 10 |
| 26 | Suitcase | Actual amount paid by employer |
| 27 | Surveillance system | 30 |
| 28 | Swimming pool | 100 |
| 29 | Toaster | 1 |
| 30 | TV (including plasma TV, high definition TV) | 30 |
| 31 | Vacuum cleaner | 2 |
| 32 | Video recorder/DVD player/VCD player | 20 |
| 33 | Water heater | 2.5 |
| 34 | Washing machine | 15 |
Related Benefits
| | Item | Taxable value ($) |
|---|
| 1 | PUB, telephone and cable bills | Actual amount paid by employer |
| 2 | Household servant | Actual wages paid by employer |
| 3 | Gardener | $35 per month or actual wages paid by employer, whichever is lesser |