Course Fees Relief is given to encourage individuals to continuously upgrade their skills and enhance employability.

Courses that qualify for relief

You may claim Course Fees Relief for the Year of Assessment (YA) 2022 if you have attended:

  • Any course of study, seminar or conference in 2021 for the purpose of gaining an approved academic, professional or vocational* qualification

* Approved vocational qualification

To qualify for Course Fees Relief:

  1. the acquired skill or knowledge should be one that can be applied in a vocation or a specific area in an industry; and
  2. the course, seminar or conference provider is a Singapore registered entity with the Accounting & Corporate Regulatory Authority (ACRA).

You may use the online tool on ACRA website or check with the programme provider to find out if the course provider is a Singapore registered entity.

  • Any course, seminar or conference in 2021 that is relevant to your current employment, trade, business, profession or vocation
  • Any course, seminar or conference between 1 Jan 2019 to 31 Dec 2020 that is relevant to your new employment, trade, business, profession or vocation in 2021

Courses not eligible for relief

  • Courses, seminars and conferences for recreation, leisure or hobby (e.g. photography, language and sports courses)
  • Courses, seminars and conferences for general knowledge or skills (e.g. courses on Internet surfing, social media skills, basic website building, Microsoft Office)
  • Polytechnic/University courses if graduates have never exercised any employment or carried on any trade, profession or vocation previously. Vacation jobs or internships are not considered employment for the purpose of this relief.

Amount of relief

You may claim the actual course fees incurred by yourself, up to a maximum of $5,500 each year regardless of the number of courses, seminars or conferences you have attended.

Any amount paid or reimbursed by your employer or any other organisations (including the use of SkillsFuture Credit) cannot be claimed as Course Fees Relief.

You may claim the following types of fees:

  1. Aptitude test fees (for computer courses);
  2. Examination fees;
  3. Registration/enrolment fees;
  4. Tuition fees.

Example 1: Course fees partially paid by employer

You are working as a photographer and have attended a photo-editing workshop that cost $1,500. Your employer subsidised 75% of the cost of your workshop.

The amount of Course Fees Relief you may claim is:

25% x $1,500 = $375

Courses that span a few years

For courses that span a few years and where full payment has been made upfront, you may divide the course fees paid equally over the years.

Example 2: 3-year course where full payment has been made upfront

You paid $15,000 for a 3-year course starting in 2021 till 2023.

The amount of relief you may claim for each Year of Assessment (2022 to 2024) is:

$15,000 / 3 = $5,000

Deferring Course Fees Relief claims

If your assessable income does not exceed $22,000 throughout the duration of the course, seminar or conference, you may defer and claim the Course Fees Relief:

  1. in the first Year of Assessment (YA) when your assessable income exceeds $22,000; or
  2. within 2-YA period from the YA relating to the year you have completed the course or attended the seminar or conference, whichever is earlier.

Scenarios for deferring Course Fees Relief claims

Scenario 1: Assessable income ≤ $22,000 throughout the course duration

Ms Lim is a hairdresser who took up a part-time vocational course in tourism. Her course began on 1 July 2017 and ended on 30 May 2019.

She continues working as a hairdresser after she completed the course. Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

Year

Year of Assessment (YA)

Annual Assessable Income

Course Fees Paid

Course Fees Relief

2017

2018

$19,000

$2,000

Deferred

2018

2019

$20,000

$3,000

Deferred

2019

2020

$21,000

$1,000

Deferred

2020

2021

$21,500

Nil

Deferred

2021

2022

$23,000

Nil

$5,500

Ms Lim may defer her claim on Course Fees Relief until YA 2021 or YA 2022, since her assessable income for YA 2018 to YA 2020 (i.e. during the course duration) did not exceed $22,000.

As Ms Lim’s assessable income did not exceed $22,000 in YA 2021, she may claim the relief of up to $5,500* in YA 2022.

* When a taxpayer defers a claim in Course Fees Relief, it can only be claimed once, with a maximum allowable relief of $5,500.

Scenario 2: Assessable income fluctuates above and below $22,000

Mr Goh is an IT security executive. In 2018, he resigned from his company and took a 2-year Master's degree course in IT Security Management.

After completing his first year, he deferred his course for a year and in 2019, worked full time. He resumed his full-time course in 2020.

On completing his course in 2021, he was again employed by his former employer. His annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

Year

Year of Assessment (YA)

Annual Assessable Income

Course Fees Paid

Course Fees Relief

2018

2019

$15,000

$4,000

Deferred

2019

2020

$40,000

Nil

$4,000

2020

2021

Nil

$3,000

Deferred

2021

2022

$50,000

Nil

$3,000

In YA 2020, Mr Goh must claim the relief for course fees of $4,000 incurred in 2018 as his assessable income has exceeded $22,000 in YA 2020.

Similarly, in YA 2022, he must claim the relief on course fees of $3,000 incurred in 2020 as his annual income has exceeded $22,000 in YA 2022.

Scenario 3: Deferred claim is forfeited

Mrs Lau was a finance executive. She attended a 3-year part-time accountancy post-diploma course from 2017 to 2019. On completion, she became a homemaker.

Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

Year

Year of Assessment (YA)

Annual Assessable Income

Course Fees Paid

Course Fees Relief

2017

2018

$20,000

$2,500

Deferred

2018

2019

$25,000

$4,000

$5,500

2019

2020

Nil

$1,000

Deferred

2020

2021

Nil

Nil

Deferred

2021

2022

Nil

Nil

Forfeited

In YA 2019, Mrs Lau must claim the relief for course fees incurred in 2017 and 2018 (total = $6,500) as her income exceeded $22,000 in YA 2019. The relief has been capped at $5,500.

As Mrs Lau has no assessable income during YA 2021 and YA 2022, she will not be able to claim the relief on the course fees ($1,000) incurred in 2019. This amount is forfeited in YA 2022.

Scenario 4: Claim in Year of Assessment 2022 for course taken in 2019

Ms Tan is an engineer. She quit her job and took up a baking course in Mar 2019. She completed the course in Aug 2019. In Sep 2021, she opened a bakery.

Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

YearYear of Assessment (YA)Annual Assessable IncomeCourse Fees PaidCourse Fees Relief
20192020$80,000$3,000Nil. The course is not related to her profession as an engineer in 2019.
20202021NilNilNil
20212022$30,000Nil$3,000. Her income is above $22,000 and she has changed her career to one that is relevant to her course. Therefore, she is eligible to claim Course Fees Relief.

How to claim

e-Filing

  1. Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
  2. Go to “Individuals” > “File Income Tax Return”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Course Fees” and enter your claim.

 

Paper filing

Form B1 & B

Complete the item on “Course Fees Relief”.

FAQs

I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Course Fees Relief?

1. If you e-Filed your Income Tax Return

Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.

2. If you filed a paper Income Tax Return or are unable to re-file online

Please email us:

a. your request to claim or revise the relief;

b. the amount of relief that you wish to claim or revise;

c. the name of the institution/school and the course attended;

d. the date(s) of payment of the course fees;

e. the amount of course fees paid on each date in (d); and

f. your confirmation that you have met the qualifying conditions.

I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Course Fees Relief?

Please file an amendment using the “Object to Assessment” digital service at myTax Portal within 30 days from the date of your tax bill.

If you are unable to use the digital service, you may email us:

  1. your request to claim or revise the relief;
  2. the amount of relief that you wish to claim or revise;
  3. the name of the institution/school and the course attended;
  4. the date(s) of payment of the course fees;
  5. the amount of course fees paid on each date in (4); and
  6. your confirmation that you have met the qualifying conditions.