FDWL Relief is given to encourage married women to stay in the workforce. Married women and divorcees/widows with school going children may claim relief for foreign domestic worker levy paid in the previous year.

Singles and married men are not eligible for the FDWL relief.

Qualifying for relief

To claim FDWL Relief for the Year of Assessment (YA) 2021, you must satisfy all these conditions:

  1. You or your husband employed a foreign domestic worker in 2020; and
  2. In 2020, you were:
    1. married and lived with your husband; or
    2. married and your husband was not a tax resident in Singapore; or
    3. separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs.
  3. FDWL Relief can only be used to offset your earned income. Earned income refers to income derived from employment, pension, trade, business, profession or vocation, less allowable expenses.

Amount of relief

You may claim twice the total foreign domestic worker levy paid in the previous year on one foreign domestic worker. This is regardless of whether you or your husband paid the levy.

YA 2021NormalConcessionary#

No. of months levy paid in 2020

12

12

Total levy paid in 2020

$3,600 (*$300 x 12 months)

or

$5,400 (*$450 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2021

$7,200 (2 x $3,600)

or

$10,800 (2 x $5,400)

$1,440 (2 x $720)

* The levy rate for the first foreign domestic worker (FDW) employed, not on concession, is $300 per month. For subsequent FDW(s) employed, not on concession, the levy rate is $450 per month.

YA 2020NormalConcessionary#

No. of months levy paid in 2019

12

12

Total levy paid in 2019

$3,495 [($265 x 3 months) + ($300 x 9 months)]

or

$4,845 [($265 x 3 months) + ($450 x 9 months)]

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2020

$6,990 (2 x $3,495)

or

$9,690 (2 x $4,845)

$1,440 (2 x $720)


YA 2019NormalConcessionary#

No. of months levy paid in 2018

12

12

Total levy paid in 2018

$3,180 ($265 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2019

$6,360 (2 x $3,180)

$1,440 (2 x $720)

YA 2018NormalConcessionary#

No. of months levy paid in 2017

12

12

Total levy paid in 2017

$3,180 ($265 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2018

$6,360 (2 x $3,180)

$1,440 (2 x $720)

YA 2017NormalConcessionary#

No. of months levy paid in 2016

12

12

Total levy paid in 2016

$3,180 ($265 x 12 months)

$720 ($60 x 12 months)

Maximum FDWL Relief for YA 2017

$6,360 (2 x $3,180)

$1,440 (2 x $720)


#The Ministry of Manpower may grant Foreign Domestic Worker Levy concessions.

Examples of relief computations

Example 1: Domestic helper hired for only 3 months in 2020; levy paid by you or your husband

Levy rate per month

$300

No. of months levy paid in 2020

3

Total levy paid in 2020

$900 ($300 x 3 months)

Amount claimable in YA 2021

$1,800 (2 x $900)

You may claim FDWL Relief of $1,800 for YA 2021. Your husband will not be able to claim the relief as male taxpayers are not eligible for this relief.

Example 2: More than one domestic helper hired in 2020

You and your husband hired three domestic helpers in 2020

Levy rate per month

$300 (1st domestic helper)

$450 (2nd and subsequent domestic helpers)

No. of months levy paid in 2020 per domestic helper

12

You or your husband paid a total foreign domestic worker levy of $14,400 ($300 x 12 months + $450 x 12 months x two helpers) for your three helpers in 2020.

You may claim the higher FDWL Relief of $10,800 on one helper only (i.e. $450 x 12 months x 2) for YA 2021. Your husband will not be able to claim the relief as male taxpayers are not eligible for this relief.

How to Claim

e-Filing

Is this the first time you are claiming the relief?
YesNo
  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 “Foreign Domestic Worker Levy” and enter your claim.

If the relief has been allowed to you last year, this amount will be pre-filled and granted to you automatically this year.

 

 

    Paper filing

    Form B1 & B

    Complete the item on “Foreign Domestic Worker Levy Relief”.

     

    FAQs

    I have been selected for No-Filing Service and the amount of pre-filled FDWL Relief is incorrect. What should I do?

    Please make the necessary changes to the amount of pre-filled FDWL Relief by e-Filing your Income Tax Return.

    I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for FDWL 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 amount of foreign domestic worker levy paid in the previous year; and

    d. 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 FDWL Relief?

    Please file an amendment using the "Object to Assessment" digital service at myTaxPortal 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 amount of foreign domestic worker levy paid in the previously year; and
    4. your confirmation that you have met the qualifying conditions.