You may be able to claim tax deductions on employment expenses 'wholly and exclusively' incurred in earning your income. This means you used your own money to pay for expenses necessary to your employment such as travel expense, entertainment expense, subscriptions, etc.
Please refer to
for more details.
You may be able to claim tax deductions on any of the following provided you satisfy the qualifying conditions:
Examples of self-employed persons are commission agents, freelancers, taxi drivers, hawkers, etc.
You may be able to claim tax deduction on expenses related to rental income derived in Singapore when:
Please refer to Rent from Property for more details.
You may be able to claim tax deduction on 2.5 / 3 times the amount of donations made from 2009 to 2018:
Please refer to Donations for more details.
You may claim tax deduction when:
Please refer to Angel Investors Tax Deduction Scheme (AITD) for more details.
Tax reliefs and rebates are allowable when:
Some tax reliefs and rebates are targeted at certain groups of taxpayers to promote specific social and economic objectives.
General Reliefs/Rebates Available to All Taxpayers
*Applicable to Singapore Citizens and Singapore Permanent Residents (PRs) only.
For Male Taxpayers
For Female Taxpayers
Qualifying/Handicapped Child Relief
Spouse/Handicapped Spouse Relief
Parenthood Tax Rebate
Foreign Maid Levy Relief
Grandparent Caregiver Relief
NSman (Wife) Relief
Working Mother's Child Relief
New! From YA 2018, the total amount of personal income tax reliefs an individual taxpayer can claim is subject to an overall relief cap of $80,000 per YA. More details will be released by Jun 2016.
This is a special relief to reduce the overall taxes of certain categories of non-residents such as:
Indicate your claim for Section 40 Relief by crossing the box in your Form M. The Section 40 Relief will be computed automatically for you.
It was announced in Budget 2014 that, to simplify the individual income tax system, the Section 40 Relief will no longer be available with effect from Year of Assessment 2016.