NSman Relief (Self, Wife and Parent)

All eligible operationally ready National Servicemen (NSmen) are entitled to NSmen tax relief. NSman Relief recognises their contributions to National Service in the previous work year (i.e. from 1 Apr to 31 Mar).

NSman Wife and NSman Parent Reliefs are also given to the wives and parents of NSmen respectively to recognise the support they give to their husbands and sons. 

NSman Self Relief

To claim this relief:

  1. You must have completed your full-time National Service under the Enlistment Act (Cap. 93); or
  2. You are deemed to have completed such service by the proper authority.

Regulars from MINDEF, the Singapore Police Force or the Singapore Civil Defence Force, and NSmen who have committed any disciplinary or criminal offences in the preceding work year are excluded.

Amount of NSman Self Relief

The amount depends on whether:

  1. You performed NS activities in the preceding work year*; and
  2. You are a NS key command and staff appointment holder.

*For the Year of Assessment (YA) 2017, the relevant work year is from 1 Apr 2016 to 31 Mar 2017.

Ex-NSmen or NS-liable ex-regular servicemen above the statutory age are given the base quantum of $1,500.

Did you perform NS activities in the preceding year?NSmen
(General Population)
NS Key Command and Staff Appointment Holders

No

$1,500

$3,500

Yes

$3,000

$5,000

How to Claim NSman Self Relief

You do not need to claim NSman Self-Relief as IRAS will automatically grant this relief to you based on your eligibility and records sent to us by MINDEF, SPF and SCDF.

If you and your son are both NSmen, you will be eligible for either the NSman Self Relief or NSman Parent Relief, whichever is higher.

NSman Wife Relief

To claim this relief:

  1. You are a Singapore Citizen in the preceding year; and
  2. Your husband is eligible for NSman Self Relief

Widows of deceased NSmen may also be eligible for the relief unless they have re-married.

Amount of NSman Wife Relief

The amount of relief is $750.

How to Claim NSman Wife Relief

You do not need to claim this relief as IRAS will automatically grant it to you based on your eligibility.

If you are eligible but the relief is not shown in your annual tax filing or tax bill, please send the following details or documents to us by email:

  1. the YA that you wish to claim the relief;
  2. a copy of your marriage certificate; and
  3. confirmation that you have met the qualifying conditions.

When there is a change in your marital status (e.g. divorce) and the relief is incorrectly shown during your annual tax filing or in your tax bill, please send the following details or documents to us by email:

  1. the YA for which you wish to withdraw the relief; and
  2. a copy of your divorce certificate.

NSman Parent Relief

To claim this relief:

  1. You are a Singapore Citizen in the preceding year; and
  2. Your child is eligible for NSman Self Relief.

Parents of deceased NSmen are also eligible for this relief. If you and your son are both NSmen, you will be eligible for either the NSman Self Relief or the NSman Parent Relief, whichever is higher.

Amount of NSman Parent Relief

The amount of relief for each parent is $750 regardless of the number of children who are NSmen.

How to Claim NSman Parent Relief

You do not need to claim this relief as IRAS will automatically grant it to you based on your eligibility.

If you are eligible but the relief is not shown in your annual tax filing or tax bill, please send the following details or documents to us by email:

  1. the YA for which you wish to claim the relief;
  2. a copy of your son's birth certificate; and
  3. confirmation that you have met the qualifying conditions.

Examples of NSman Relief Claims

Below are some examples of the amount of relief allowable based on different scenarios.

The maximum NSman Parent Relief for each parent is $750.

Relief forType of ReliefAmount of Relief

Father (not eligible for NSman Self Relief)

NSman Parent Relief

$750

Mother

NSman Parent Relief

$750

The maximum NSman Parent Relief for each of the parents is $750.

Relief forType of ReliefAmount of Relief

Father (not eligible for NSman Self Relief)

NSman Parent Relief

$750

Mother

NSman Parent Relief

$750

Both father and son belong to the general population of NSmen and did not perform any NS activity in the preceding work year.
The amount of relief for the father is $1,500 (the higher amount).

Relief forType of ReliefAmount of Relief

Father

NSman Parent Relief

$750 (not allowed)

 

NSman Self Relief

$1,500 (allowed)

The amount of relief for the mother is $750.

Relief forType of ReliefAmount of Relief

Mother

She is entitled to either:

  1. NSman Parent Relief; or
  2. NSman Wife Relief

$750

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