All eligible operationally ready National Servicemen (NSmen) are entitled to NSman tax relief. NSman Relief is to recognise their contributions to National Service. This relief is allowed based on national service done 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

Qualifying for 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, the *Central Narcotics Bureau, the *Singapore Prison Service and NSmen who have committed any disciplinary or criminal offences in the preceding work year are excluded.

* with effect from the Year of Assessment 2021 onwards. New

Amount of NSman Self Relief

The amount of relief 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 2021, the relevant work year is from 1 Apr 2020 to 31 Mar 2021.

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 have performed NS activities between 1 Jan to 31 Mar, the amount of NSman Relief reflected at the time of your e-Filing or in your tax bill might not have been updated, as the information would only be transmitted to IRAS by the relevant authorities after the end of the work year (i.e. work year is from 1 Apr to 31 Mar). A revised tax bill would be issued to you if there are any subsequent adjustments sent in by the relevant authorities.

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

NSman Wife Relief

Qualifying for NSman Wife Relief

To qualify for 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 email us:

  1. the Year of Assessment that you wish to claim the relief;
  2. a copy of your marriage certificate; and
  3. your 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 email us:

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

NSman Parent Relief

Qualifying for NSman Parent Relief

To qualify for this relief:

  1. You are a Singapore Citizen in the preceding year;
  2. Your child is eligible for NSman Self Relief; and
  3. Your child was born to you and your spouse/ex-spouse or your step-child or legally adopted child.

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 email us:

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

Examples of NSman Relief claims

Example 1: Parents with 1 son who is an NSman

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

Example 2: Parents with 3 sons who are all NSmen

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

Example 3: A father and his son are NSmen

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)

Example 4: A mother has a son and husband who are both NSmen

The amount of relief for the mother is $750.

Relief for Type of relief Amount of relief
Mother

She is entitled to either:

  1. NSman Parent Relief; or
  2. NSman Wife Relief
$750