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 

  ItemTaxable 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 machineFull 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 

  ItemTaxable value ($) 
 1 PUB, telephone and cable bills Actual amount paid by employer
 2 Household servantActual wages paid by employer 
 3 Gardener$35 per month or actual wages paid by employer, whichever is lesser 

 

 

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