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IRAS Home
  • Who We Are
    • Who We Are
    • Our Organisation
      • Our Organisation
      • Mission, vision, core values, and logo
      • Board members and committees
      • Senior Management
      • Organisation structure
      • History and milestones
      • Awards and accolades
    • What We Do
      • What We Do
      • Taxes in Singapore
        • Taxes in Singapore
        • The Singapore tax system
        • Taxes and nation building
        • Encouraging tax compliance
      • Public Engagement
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        • Partnership with tax agents
      • Annual Reports and Publications
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        • taxBytes@IRAS
        • Tax Statistics
      • Commitment to Service
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    • Social Site
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      • Life at IRAS
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    • Corporate Governance
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  • Taxes
    • Taxes
    • Individual Income Tax
      • Individual Income Tax
      • Basics of Individual Income Tax
        • Basics of Individual Income Tax
        • Managing myTax Portal account
        • Understanding my Income Tax filing
        • Tax residency and tax rates
        • What is taxable, what is not
        • Tax reliefs, rebates and deductions
        • Receive tax bill, pay tax, check refunds
        • Consequences of non-compliance
        • Voluntary disclosure of errors for reduced penalties
        • Report tax evasion
      • Employees
        • Employees
        • Basic guide for new individual taxpayers
        • Understanding my Income Tax filing
        • Tax residency and tax rates
        • What is taxable, what is not
        • Tax reliefs, rebates & deductions 
        • Receive tax bill, pay tax, check refunds
        • Scenario-based FAQs for working in Singapore and abroad
        • Special tax schemes
        • Consequences of non-compliance
        • Voluntary disclosure of errors for reduced penalties  
      • Self-Employed and Partnerships
        • Self-Employed and Partnerships
        • Am I a self-employed person?
        • Tax obligations of self-employed persons
        • Tax obligations of partnerships
        • Tax obligations by industry, trade or profession
        • Understanding tax filing and payment
        • Calculating my business income
        • Business expenses and deductions
        • Consequences of non-compliance
        • Voluntary disclosure of errors for reduced penalties  
        • Report tax evasion
      • Non-Residents
      • Employers
        • Employers
        • Filing Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)
        • Information to share with employees
        • Auto Inclusion Scheme (AIS) for Employment Income
        • Understanding the Tax Treatment
        • Retrenchment Exercise in the Company
        • Tax Clearance for Foreign & SPR Employees (IR21)
        • Digital Services
      • My Situation
        • My Situation
        • I have retired
        • I have been retrenched
        • I have a newborn
        • I am affected by COVID-19
        • I have other side or personal income
        • I am starting a new business
        • I have rented out my property
        • I received an audit letter
        • My family member has passed away
        • Scenario-based FAQs for working in Singapore and abroad
    • Corporate Income Tax
      • Corporate Income Tax
      • Basics of Corporate Income Tax
        • Basics of Corporate Income Tax
        • Corporate Income Tax Filing Season 2025
        • Basic Guide to Corporate Income Tax for Companies
        • Tax Residency of a Company/ Certificate of Residence
        • Record Keeping Requirements
        • Obtaining a Copy of Documents Issued by IRAS
        • Corporate Income Tax Rate, Rebates & Tax Exemption Schemes
        • Updating Company Particulars
        • e-Learning Videos/ Webinars/ Seminars on Corporate Income Tax
      • Estimated Chargeable Income (ECI) Filing
      • Form C-S/ Form C-S (Lite)/ Form C Filing
        • Form C-S/ Form C-S (Lite)/ Form C Filing
        • Overview of Form C-S/ Form C-S (Lite)/ Form C
        • Guidance on Filing Form C-S/ Form C-S (Lite)/ Form C
        • Preparing a Tax Computation
        • Penalties for Errors in Tax Returns
        • Late filing or non-filing of Corporate Income Tax Returns (Form C-S/C-S (Lite)/C)
        • After Filing Form C-S/ Form C-S (Lite)/ Form C
        • Using Accounting Software to Prepare & File Form C-S Seamlessly
      • Corporate Income Tax Payment
        • Corporate Income Tax Payment
        • Paying Corporate Income Taxes
        • Experiencing difficulties in paying your tax?
        • Late payment or non-payment of Corporate Income Tax
      • Corporate Income Tax Compliance
        • Corporate Income Tax Compliance
        • Best Practices When Writing to IRAS
        • Getting Companies to Comply
        • Voluntary disclosure of errors for reduced penalties
        • International Compliance Assurance Programme (ICAP)
        • Enhanced Taxpayer Relationship (ETR) Programme
        • About Tax Governance and Tax Risk Management
        • Tax Evasion or Fraud
      • Income & Deductions for Companies
        • Income & Deductions for Companies
        • Taxable & Non-Taxable Income
        • Companies Receiving Foreign Income
        • Business Expenses
        • Claiming Allowances
        • Claiming Reliefs
        • Unutilised Items (Capital Allowances, Trade Losses & Donations)
        • Applying for Tax Incentives
      • Dormant Companies or Companies Closing Down
        • Dormant Companies or Companies Closing Down
        • Dormant Companies
        • Companies Applying for Strike Off/ to Cease Registration
        • Companies under Liquidation/ Judicial Management/ Receivership
      • Specific Industries
        • Specific Industries
        • Car Rental Companies
        • Car Tuition Companies
        • Companies Servicing Only Related Companies
        • Construction Companies
        • Investment Holding Companies
        • Property Developers
        • Shipping Companies
      • Specific Topics
        • Specific Topics
        • Adopting Financial Reporting Standard (FRS) 109 & 39 & the Tax Implications
        • Advance Ruling System for Income Tax
        • Transfer Pricing
        • Productivity & Innovation Credit (PIC) Scheme
        • Interbank Offered Rate Reform & the Tax Implications
        • Tax Treatment of Interest, Gains or Profits Derived from Negotiable Certificates of Deposit by Non-Financial Institutions
    • Property Tax
      • Property Tax
      • Property Owners
        • Property Owners
        • 2025 Property Tax Bill
        • Property Tax At A Glance
        • Annual Value
        • Property Tax Rates
        • Information for HDB Flat Owners
        • Tax Bills and Notices
        • View Statement of Account or View Bills and Notices
        • Payments
        • Object to Annual Value
        • Property Tax Reliefs
        • Your situation
      • Property Buyers
        • Property Buyers
        • Buying HDB Flats
        • Buying Private Residential Properties
        • Buying Vacant Land or Development Sites
        • Buying Other Types of Properties
      • Property Professionals
        • Property Professionals
        • Real Estate/Housing Agents
        • Appraisers/Valuer
        • Developer
        • Architects
        • Lawyer/Legal Professional
      • Other Services
        • Other Services
        • Check Outstanding Property Tax
        • Change Mailing Address
        • Interactive Property Tax Calculators
        • Check Rental Transactions from other Government Agencies
      • Tax Compliance
        • Tax Compliance
        • Property Tax Audits by IRAS
        • Tax Evasion or Fraud
        • Update IRAS to Avoid Penalties
    • Goods & Services Tax (GST)
      • Goods & Services Tax (GST)
      • Basics of GST
        • Basics of GST
        • Goods and Services Tax (GST): What It Is and How It Works
        • Current GST Rates
        • Responsibilities of a GST-registered Business
        • Invoicing, Price Display and Record Keeping
        • e-Learning course Overview of GST
        • e-Learning Videos on GST
      • GST Rate Change
        • GST Rate Change
        • GST Rate Change for Businesses
        • GST Rate Change for Consumers
      • GST Registration/Deregistration
        • GST Registration/Deregistration
        • Do I Need to Register for GST
        • Factors to Consider Before Registering Voluntarily for GST
        • Applying for GST Registration
        • Applying for exemption from GST registration
        • Applying for special GST registration (Group registration and Divisional registration)
        • Cancelling GST Registration
        • Guarantee
        • Voluntary Disclosure for Wrongful Collection of GST
      • Charging GST (Output Tax)
        • Charging GST (Output Tax)
        • When to Charge Goods and Services Tax (GST)
        • When to charge 0% GST (Zero-rate)
        • When is GST not charged
        • Common scenarios - Do I charge GST
        • When to Report Supplies in GST Returns
        • Foreign Currency Transactions
      • Claiming GST (Input Tax)
        • Claiming GST (Input Tax)
        • Conditions for Claiming Input Tax
        • Importing of Goods
        • Claiming Input Tax in the Right Accounting Period
        • Claiming Input Tax Incurred to Make Exempt Supplies
        • Claiming GST Incurred Before GST Registration/Incorporation
        • Paying Suppliers After Claiming GST
        • Common scenarios - Do I claim GST
      • GST and Digital Economy
        • GST and Digital Economy
        • Local Businesses
        • Overseas Businesses
      • Filing GST
        • Filing GST
        • Overview of GST e-Filing Process
        • Completing GST returns
        • Correcting Errors Made in GST Return (Filing GST F7)
        • Due Dates and Requests for Extension
        • Late filing or non-filing of GST Returns (F5/F8)
        • Check Status of GST Return
        • Retrieve acknowledgements / notices / letters
      • GST Payments/Refunds
        • GST Payments/Refunds
        • How to Pay
        • Experiencing difficulties in paying your tax?
        • Late payment or non-payment of GST
        • Refunds
        • Check Account Summary / Payments
        • Revising Estimated Assessment
      • Consumers
        • Consumers
        • Tourist Refund Scheme
        • Buying from a GST-registered business
        • Consumers Importing Goods into Singapore
        • Travellers bringing goods into Singapore
        • Purchasing Remote Services from Overseas Service Providers
        • GST on Imported Low-Value Goods
        • Checking if a business is GST-registered
      • Specific Business Sectors
        • Specific Business Sectors
        • Advertising
        • Aerospace and Aviation
        • Air and Sea Containers
        • Auction
        • Biomedical
        • Bunkering
        • Charities and Non-Profit Organisations
        • Construction
        • Consultancy and Professional Services
        • Digital Payment Tokens
        • e-Commerce
        • Energy
        • Finance
        • Gold Jewellery
        • Hotel and Food & Beverage
        • Logistics and Freight Forwarding
        • Manufacturing
        • Marine and Shipping
        • Motor Trade
        • Pawnbroking
        • Real Estate
        • REITs and Registered Business Trusts
        • Retail
        • Telecommunications
        • Travel
        • Carbon Credits
      • General GST Schemes
        • General GST Schemes
        • Cash Accounting Scheme
        • Discounted Sale Price Scheme
        • Gross Margin Scheme
        • Hand-Carried Exports Scheme (HCES)
        • Import GST Deferment Scheme (IGDS)
        • Major Exporter Scheme (MES)
        • Tourist Refund Scheme (for retailers)
        • Zero GST (ZG) Warehouse Scheme
      • Industry-Specific GST Schemes
        • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
      • Getting It Right
        • Getting It Right
        • Wrongful Collection of GST by GST-registered persons
        • Voluntary Compliance Initiatives
        • Voluntary disclosure of errors for reduced penalties
        • GST Audits by IRAS
        • Object to Audit Assessment
        • Tax Evasion or Fraud
        • Tax Governance and Tax Risk Management
      • Other Services
        • Other Services
        • Notifying IRAS of Changes
        • Changing GST Accounting Periods
        • Advance Ruling System for GST
      • GST InvoiceNow Requirement
    • Stamp Duty
      • Stamp Duty
      • For Property
        • For Property
        • Basics of Stamp Duty for Property
        • Buying or Acquiring Property
        • Selling or Disposing Property
        • Renting a Property
        • Paying Stamp Duty
        • Appeals, Refunds, Reliefs and Remissions
        • Getting it right
        • Other Services
      • For Property-Holding Entities ('PHE')
        • For Property-Holding Entities ('PHE')
        • Basics of Stamp Duty for Property-Holding Entities
        • Buying or Acquiring Property-Holding Entities
        • Selling or Disposing Property-Holding Entities
        • Paying Stamp Duty
        • Claiming Refunds
        • Getting it right
        • Other Services
      • For Shares
        • For Shares
        • Basics of Stamp Duty for Shares
        • Mortgaging Shares
        • Buying or Acquiring Shares
        • Paying Stamp Duty
        • Claiming Refunds, Reliefs and Remissions
        • Getting it right
        • Other Services
    • International Tax
      • International Tax
      • International Tax Agreements Concluded by Singapore
        • International Tax Agreements Concluded by Singapore
        • List of DTAs, Limited DTAs and EOI Arrangements
        • Exchange of Information Arrangements
        • Multilateral Convention on Mutual Administrative Assistance in Tax Matters
        • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
      • Common Reporting Standard (CRS)
        • Common Reporting Standard (CRS)
        • CRS Overview and Latest Developments
        • CRS Registration and Deregistration
        • CRS Filing
        • Getting It Right - CRS Compliance
        • Basic information for account holders of Financial Institutions
      • Crypto-Asset Reporting Framework (CARF) 
        • Crypto-Asset Reporting Framework (CARF) 
        • CARF Overview and Latest Developments
      • Foreign Account Tax Compliance Act (FATCA)
        • Foreign Account Tax Compliance Act (FATCA)
        • FATCA Overview and Latest Developments
        • FATCA Registration and Deregistration
        • FATCA Filing
        • FATCA Compliance
        • Basic information for account holders of Financial Institutions
      • Singapore's Competent Authorities for International Tax Agreements
      • List of DTAs, Limited DTAs and EOI Arrangements
      • Dispute Prevention and Resolution
        • Dispute Prevention and Resolution
        • Mutual Agreement Procedure and Arbitration
        • Advance Pricing Arrangements (APAs)
        • International Compliance Assurance Programme (ICAP)
      • Country-by-Country Reporting (CbCR)
      • Transfer Pricing
    • Withholding Tax
      • Withholding Tax
      • Basics of Withholding Tax
        • Basics of Withholding Tax
        • Overview of Withholding Tax (WHT)
        • Types of Payment and Withholding Tax (WHT) Rates
      • Payments to Non-Resident Company
        • Payments to Non-Resident Company
        • Payments that are Subject to Withholding Tax
        • Payments that are Not Subject to Withholding Tax
      • Payments to Non-Resident Director
        • Payments to Non-Resident Director
        • Board director
        • Tax obligations for non-resident director
        • Remuneration of non-resident director
        • Tax refund for resident director
      • Payments to non-resident professional (consultant, trainer, coach, etc.)
        • Payments to non-resident professional (consultant, trainer, coach, etc.)
        • Non-resident professionals
        • Tax obligations for non-resident professional
        • Treatment of income for non-resident professional
        • Non-resident professional vs. Employee
        • Tax treaties and non-resident professional
        • Non-resident arbitrator
        • Non-resident mediator
        • Tax refund for resident professional
      • Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)
        • Payments to non-resident public entertainer (artiste, musician, sportsman, etc.)
        • Non-resident public entertainer
        • Tax obligations of non-resident public entertainer
        • Treatment of income for non-resident public entertainer
        • Withholding tax calculations for non-resident public entertainer
        • Exemption of income for non-resident public entertainer
        • Tax refund for resident public entertainer
      • Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
        • Withdrawal from Supplementary Retirement Scheme (SRS) Account (Foreigners & PRs)
        • Tax obligations for SRS withdrawal
        • Calculating withholding tax
      • Withholding Tax Filing
        • Withholding Tax Filing
        • Withholding Tax (WHT) Filing and Payment Due Date
        • Claim of Relief under the Avoidance of Double Taxation Agreement (DTA)
        • Common Errors Made by Payers
        • How to File
        • Making amendment after filing/ claiming refund
      • Withholding Tax Payments
        • Withholding Tax Payments
        • How to Pay
        • Late payment or non-payment of Withholding Tax (WHT)
        • Confirmation of Payment (CP)
      • Withholding Tax Reporting Compliance
        • Withholding Tax Reporting Compliance
        • Voluntary disclosure of errors for reduced penalties
        • Tax Evasion or Fraud
    • Pillar 2 Top-up Taxes
      • Pillar 2 Top-up Taxes
      • Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
        • Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
        • e-Learning on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT)
    • Other Taxes
      • Other Taxes
      • Trusts
        • Trusts
        • Income Tax of Estate/ Trust
        • Guide for Administrators or Trustees
        • Working Out Estate/ Trust Income Tax by Trustee and Beneficiary
        • Filing Estate/ Trust Income Tax (Form T)
        • Paying Estate/ Trust Income Tax
      • Gambling Duties
        • Gambling Duties
        • Basics of Gambling Duties
        • Betting, Lotteries and Sweepstakes
        • Gaming Machines, Tombola, Continuous Lucky Draw and Single/Scheduled Lottery
      • Casino Tax
        • Casino Tax
        • Filing & Paying Casino Tax
        • Income Tax Treatment for International Market Agents & Representatives
        • Computing Casino Tax (Gross Gaming Revenue, Casino Tax Rates)
      • Charities
        • Charities
        • Charities / IPCs & Taxes
        • Tax Deduction Scheme for Grantmakers
        • Donations & Tax Deductions
      • Bodies of Persons
        • Bodies of Persons
        • Overview of bodies of persons & income that is taxable 
        • Filing Clubs and Associations Income Tax
        • After Filing Form P1
        • Paying Taxes or Claiming Refunds
        • FAQs
      • Estate Duty
        • Estate Duty
        • Estate Duty
        • Estate Duty Glossary
        • FAQs
        • Estate Duty Forms
        • Getting Estate Duty Clearance
        • How to Calculate Estate Duty
        • Late Payment or Non-Payment of Estate Duty
        • Trust (including income from Estates)
        • How to Pay
  • Schemes
    • Schemes
    • Government Schemes
      • Government Schemes
      • Enterprise Innovation Scheme (EIS)
      • Refundable Investment Credit (RIC)
      • Jobs Growth Incentive (JGI)
      • Progressive Wage Credit Scheme (PWCS)
        • Progressive Wage Credit Scheme (PWCS)
        • PWCS Glossary
      • Uplifting Employment Credit (UEC)
      • Senior Employment Credit (SEC), Enabling Employment Credit (EEC) and CPF Transition Offset (CTO)
      • Self-review for Eligibility of Payouts
      • Wage Credit Scheme (WCS)
        • Wage Credit Scheme (WCS)
        • WCS Glossary
      • SkillsFuture Enterprise Credit
      • MediShield Life (MSHL)
      • CareShield Life (CSHL)
    • Corporate Income Tax
      • Corporate Income Tax
      • Corporate Volunteer Scheme
      • Double Tax Deduction for Internationalisation Scheme
      • Productivity and Innovation Credit (PIC) Scheme
    • GST
      • GST
      • General GST Schemes
        • General GST Schemes
        • Cash Accounting Scheme
        • Discounted Sale Price Scheme
        • Gross Margin Scheme
        • Hand-Carried Exports Scheme (HCES)
        • Major Exporter Scheme (MES)
        • Tourist Refund Scheme (TRS) for Businesses
        • Zero GST (ZG) Warehouse Scheme
      • Industry-Specific GST Schemes
        • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
    • Individual Income Tax
      • Individual Income Tax
      • Angel Investors Tax Deduction Scheme (AITD)
      • Not Ordinarily Resident (NOR) Scheme
      • SRS contributions and tax relief
      • Tax on SRS withdrawals
      • Withholding Tax on SRS
  • Digital Services
    • Digital Services
    • Employees
      • Digital Services for Employees
      • Amend Tax Bill
      • Appeal Penalty Waiver
      • Apply Extension of Time to File
      • Apply/Manage GIRO Plan
      • Check Employment Income Status
      • File Income Tax Return 
      • Manage Tax Agent Authorisation
      • myTax Mail
      • Pay Taxes
      • Search AIS Organisation
      • Update Contact & Notification Preferences
      • View Account Summary
      • View GIRO Plan
      • View Individual Tax Notices
      • View/Transfer Parenthood Tax Rebate (PTR)
      • View more
    • Self-employed
      • Digital Services for Self-employed
      • File Income Tax Return
      • Search Commission-Paying Organisation
      • Apply for EIS Cash Payout
      • Apply Extension of Time to File
      • Amend Tax Bill
      • View Individual Tax Notices
      • View Account Summary
      • Pay Taxes
      • Apply/ Manage GIRO Plan
      • View GIRO Plan
      • Update Contact & Notification Preferences
      • myTax Mail
      • View more
    • Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
      • Digital Services for Intermediaries of self-employed persons (Taxi drivers/ Private-hire car drivers)
      • Submit Income Records for Self-Employed
      • View more
    • Employers
      • Digital Services for Employers
      • myTax Mail
      • Tax Clearance - File Form IR21
      • Tax Clearance - View Form IR21 Records
      • Tax Clearance - View Tax Clearance Notices/Letters
      • Submit Employment Income Records
      • Register for AIS
      • Search AIS Organisation
      • Senior Employment Credit, Enabling Employment Credit and CPF Transition Offset – Eligibility Search and Breakdown Request
      • Jobs Growth Incentive – Breakdown Records
      • Progressive Wage Credit Scheme – Eligibility Search and Breakdown Request
      • Pay Taxes
      • View more
    • Partnerships
      • Digital Services for Partnerships
      • File Form P
      • View Partnership Tax Filing Status
      • Request Extension of Time to File
      • Appeal Penalty Waiver
      • View Partnership Notices/ Letters
      • Update Partnership Contact Details
      • myTax Mail
      • Apply for EIS Cash Payout
      • View EIS Cash Payout Application Status
      • Submit EIS Enhanced Deduction/ Allowance Records
      • View EIS Notices/ Letters
      • View more
    • Companies/ Tax agents
      • Digital Services for Companies/ Tax agents
      • Check Statuses relating to Corporate Income Tax
      • View Account Summary
      • View GIRO Plan
      • View Notices/ Letters - Corporate Tax
      • Access Tax Agent e-Services
      • Pay Taxes
      • Apply/ Manage GIRO Plan
      • Update Notice Preferences (Businesses)
      • View Corporate Tax Filing Status
      • Access Company Dashboard
      • File Form C-S/ Form C-S (Lite)
      • Update Corporate Profile/ Contact Details
      • View more
    • Commission-paying organisations
      • Digital Services for Commission-paying organisations
      • e-Submission of Commission
      • Submit Commission Records
      • View more
    • Property Owners
      • Digital Services for Property Owners
      • View Property Tax Notices
      • View/ Cancel Payment Plan
      • myTax Mail
      • Update Contact Details
      • View Property Dashboard
      • Pay Taxes
      • Apply for Payment Plan
      • Update Notice Preferences (Businesses)
      • Update Notice Preferences (Individuals)
      • Check Property Tax Balance
      • View Account Summary
      • Apply/ Withdraw for Owner-Occupier Tax Rates
      • Apply House and/or Unit Number
      • View more
    • Property Professionals
      • Digital Services for Property Professionals
      • Check Annual Value of Property
      • Update Property Ownership
      • Apply House and/or Unit Number
      • View more
    • GST
      • Digital Services for GST
      • View Account Summary
      • View/ Cancel Payment Plan
      • myTax Mail
      • GST Registered Business Search
      • Notices/ Letters
      • File GST Return/ Edit Past Return
      • Pay Taxes
      • Apply for Payment Plan
      • Update Notice Preferences (Businesses)
      • Retrieve GST Returns/ Assessments for ASK Review
      • View GST Filing Status
      • Update GST Contact Details
      • View more
    • Stamp Duty
      • Digital Services for Stamp Duty
      • Stamping: Lease/ Tenancy
      • Stamping: Mortgage
      • Stamping: Sale and Purchase (For Sellers)
      • Stamping: Sale and Purchase (For Buyers)
      • Stamping: Shares
      • Requests: Amendment to Stamp Certificate
      • Stamping: Others - Declaration of Trust/ Trust Deed
      • Requests: Apply for Assessment/ Appeal/ Remission
      • Stamping: Additional Stamp Duty
      • Stamping: Exemptions & Remissions - Transfer of HDB Flat within Family
      • Stamping: Others - Other Transfer (Dutiable documents)
      • Requests: Object to an Assessment
      • Stamp Duty Chatbot
      • View more
    • Withholding Tax
      • Digital Services for Withholding Tax
      • File S45 Form
      • Retrieve S45 Form (Draft)
      • Approve S45 Form
      • Submit S45 Form
      • View/Amend S45 Form
      • View S45 GIRO Plan
      • View S45 COR Status
      • View S45 Notices/Letters
      • Update Notice Preferences (Businesses)
      • Update Notice Preferences (Individuals)
      • View more
    • Automatic Exchange of Information (CRS and FATCA)
      • Digital Services for Automatic Exchange of Information (CRS and FATCA)
      • Apply for CRS Registration
      • Check CRS Registration Status
      • View/ Update FI AEOI Profile
      • View/ Update My Profile
      • View AEOI Contact Details
      • View/ Edit Trustee-Documented Trusts
      • View AEOI e-Service Transaction History
      • Submit CRS or FATCA Return
      • View Submitted Financial Account Report
      • View AEOI Notices/ Letters
      • Email Us on AEOI matters
      • Apply to deregister for AEOI
      • View more
    • Others
      • Digital Services for Others
      • IRAS Bot
      • Corppass
      • Institutions of a Public Character and Qualifying Grantmakers
      • Government Payout Schemes
      • Singpass Foreign user Account (SFA) for Foreign Individuals
      • myTax Portal Technical FAQ
      • Download Donation Application & Submit Records
      • CVS (Previously known as BIPS) Service Giving Declaration Form Submission
      • Key Enhancements to myTax Portal
      • View more
  • Digital Collaboration
    • Digital Collaboration
    • For Businesses/ Employers
    • For Tax Agents
      • For Tax Agents
      • #SeamlessFilingFromSoftware (#SFFS) for Tax Agents
      • External Value Network (EVN)
    • For Software Developers
      • For Software Developers
      • Partnership with Software Developers
      • Accounting/ Tax Software
        • Accounting/ Tax Software
        • IRAS Accounting Software Register Plus (ASR+)
        • IRAS Digital Integration Incentive (DII)
      • Payroll Software
        • Payroll Software
        • How to support AIS submission as a vendor
        • #SeamlessFilingFromSoftware (#SFFS) for Tax Clearance (IR21)
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Business expenses and deductions

  • Business losses and unutilised capital allowances
  • Fixed Expense Deduction Ratio (FEDR) for self-employed persons

Fixed Expense Deduction Ratio (FEDR) for self-employed persons

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For a simplified tax filing experience, qualifying self-employed commission agents, private hire car (PHC)/ taxi drivers and delivery workers can claim their business expenses based on a prescribed percentage of their gross income earned.
On this page:
  • Fixed Expense Deduction Ratio (FEDR)
  • Claiming FEDR during tax filing

Fixed Expense Deduction Ratio (FEDR)

Instead of claiming tax deductions based on the actual amount of allowable business expenses incurred, qualifying self-employed persons (SEPs) can enjoy a simplified tax filing experience by claiming a deemed amount of business expenses based on a prescribed percentage of the gross income earned, known as the Fixed Expense Deduction Ratio (FEDR).

FEDR was first introduced in the Year of Assessment (YA) 2019 for PHC/ taxi drivers. In YA 2020, it was extended to self-employed commission agents with annual gross commission income of $50,000 or less.

Find out more by clicking on the relevant sections below.

Commission agents

From YA 2020 (i.e. for income earned in 2019 and onwards), qualifying commission agents can claim a deemed expense based on 25% of the total gross commission income earned (i.e. 25% FEDR). The amount of business expense is deemed to be the sum of all allowable business expenses incurred (including expenses on entertainment, public transport, gifts and telecommunications) in earning the commission income.

 

Qualifying for FEDR

In order to claim FEDR, the commission agents must fulfil ALL of the qualifying conditions below:

  1. Carry on a trade, business, profession or vocation;
  2. Incurred allowable business expenses on the commission income earned; and
  3. The total annual gross income including commission, referral fees, training fees, retail profits, allowances, incentives etc. from all sources does not exceed $50,000

If the total annual gross commission income is more than $50,000, commission agents should claim tax deductions based on the actual amount of allowable business expenses incurred in earning the commission income.

Example 1: Commission agents who incur business expenses

The example below illustrates the application of the FEDR for commission income:

Agent AAgent B
Annual gross commission income$40,000

$15,000

(As an insurance agent)

 

$40,000

(As a real estate agent)

 

Total: $55,000

25% FEDR

$10,000

(i.e. 25% x $40,000)

Agent B does not qualify for FEDR as the total annual gross commission income in the calendar year exceeds $50,000.

 

However, Agent B can claim the actual allowable business expenses incurred against both sources of income.

Example 2: Commission agents who did not incur any business expenses

Andrew derived a gross commission income of $400 as a Multi-Level Marketing (MLM) distributor and he did not incur any allowable business expenses.

The 25% FEDR would not be applicable to Andrew as he did not incur any allowable business expenses on the commission earned.

If qualifying commission agents derive commission income from more than one source in the same year, they must exercise the same option in the same year for all their commission income sources. They cannot claim the 25% FEDR against one commission income source and actual allowable business expenses against another commission income source earned in the same year.

 

Example 3: Commission agents with more than one source of commission income

Ben was an insurance agent for the first 6 months in year 2023 and switched to become a real estate agent subsequently. His total gross commission income in 2023 did not exceed $50,000. Ben wished to claim actual allowable business expenses incurred against his gross commission income as an insurance agent and the 25% FEDR against his gross commission income as a real estate agent.

Ben is not allowed to use different basis of tax deductions against the different sources of commission income earned in the same year. Instead, he has to use the same basis of tax deductions consistently against all his commission income earned in the same year, i.e. claim either:

  • The actual allowable business expenses; or
  • 25% FEDR  

 

For more information, you may refer to the following:

  • FAQ on the 25% Fixed Expense Deduction Ratio (FEDR) for Commission Agents (PDF, 76KB)
  • Video on Fixed Expense Deduction Ratio (FEDR) for Commission Agents
  • Infographic on Simplifying Tax Filing for Commission Agents (PDF, 118KB)

Delivery workers

From YA 2024 (i.e. for income earned in 2023 and onwards), qualifying delivery workers can choose to claim tax deductions on business expenses based on a fixed proportion of their annual gross income earned from delivery services (including both food and goods delivery).

 

Qualifying for FEDR

In order to claim FEDR, the delivery worker must fulfil ALL of the qualifying conditions below:

  1. The delivery worker is a self-employed individual;
  2. The delivery worker only uses the prescribed delivery mode(s) to perform the delivery service(s), as highlighted in the table below.
  3. The delivery worker’s total annual gross income from delivery services does not exceed $50,000, regardless of the delivery mode(s) used;

 

If the total annual gross income from delivery services is more than $50,000, the delivery worker is not allowed to claim tax deductions based on FEDR. Instead, tax deductions based on the actual amount of allowable business expenses incurred should be claimed.

FEDR for prescribed delivery mode(s)

The prescribed FEDR that delivery workers can claim depends on the delivery mode(s) used.

    Prescribed delivery modesFEDR on annual gross income from delivery services
    On foot, by public transportation, or by non-power-assisted bicycles20%
    By motorised personal mobility devices (PMDs)1, power-assisted bicycles (PABs) or motorcycles35%
    By vans

    60%

    1 Motorised PMDs include motorised personal mobility aids.

    The amount of business expense is deemed to be the sum of all allowable business expenses incurred (including rental/ public transport costs, fuel/ charging costs, repairs and maintenance costs, parking, service fees paid to operators, mobile phone subscription plans, road tax and commercial vehicle insurances, etc.) in earning the delivery income.

     

    Delivery workers using other delivery modes such as cars, lorries or trucks should claim tax deductions based on the actual allowable business expenses incurred in earning the income.

    Example 1: Eligibility and computation of FEDR

    The example below illustrates the application of the FEDR, as well as how FEDR is computed.


    CharlesDaniel Ethan
    Annual gross income from delivery services

    $40,000

    (using motorcycle)

    $10,000

    (as a walker)

     

    $60,000

    (using van)

     

    Total: $70,000

    $55,000

    (using lorry)

    FEDR

    $14,000

    (i.e. 35% x $40,000)

    Daniel does not qualify for FEDR as his total annual gross income from delivery services is more than $50,000.

     

    However, he can claim the actual allowable business expenses incurred.

    Ethan does not qualify for FEDR as the delivery mode that he uses (i.e. lorry) is not a prescribed delivery mode.

     

    However, he can claim the actual allowable business expenses incurred.

     

    Claiming FEDRs for multiple delivery modes used in the same year

    If you use multiple delivery modes in the same year and would like to claim FEDR(s), you should apply the respective FEDRs to the corresponding income earned under each delivery mode.

     

    Example 2: Claiming FEDRs for multiple delivery modes

    Felix worked as a self-employed delivery worker and earned $5,000 in the first half of the year using his bicycle to perform the delivery services. In the second half of the year, Felix used a motorised PMD to perform the delivery services and earned $20,000.

     

    The FEDR/ deemed business expenses that Felix can claim and the adjusted profit that he will declare in his Income Tax Return are as follows:


    BicycleMotorised PMD Total
    Gross income from delivery services$5,000$20,000$25,000
    Less: FEDR

    $1,000

    (i.e. 20% x $5,000)

    $7,000

    (i.e. 35% x $20,000)

    $8,000
    Adjusted Profit/ Net Trade Income$4,000$13,000$17,000

     

    The FEDR must be applied consistently to either all delivery modes used or none at all. This means that you cannot claim the FEDR against income earned from one delivery mode and actual allowable business expenses against income from another delivery mode. Similarly, if you earn delivery services income from more than one delivery mode, and if any of the delivery mode does not have an FEDR (e.g. car), you will have to claim the actual allowable business expenses for all delivery modes instead. 

    This is to ease tax compliance and avoid the situation where tax deductions on the same business expenses (e.g. mobile phone subscription plans) are claimed twice: once as actual business expenses incurred under one delivery mode, and FEDR under another delivery mode.

     

    Example 3: Claiming FEDRs for multiple group of delivery modes, including delivery mode that does not have FEDR

    Ethan earned $20,000 and $30,000 from delivering parcels using his motorised personal mobility devices (PMDs) and car respectively in 2023. He would like to claim 35% FEDR solely on his motorised PMDs, and actual allowable business expenses on his car.

     

    Even though his total income from delivery services did not exceed $50,000 and his motorised PMDs fall within the list of prescribed delivery modes, Ethan is not allowed to claim FEDR solely on the income earned using his motorised PMDs. This is in view that the car that he uses for his delivery services does not fall within the list of prescribed delivery mode.

     

    Instead, Ethan can claim tax deductions based on the actual allowable business expenses incurred by him on income earned from both delivery modes.

     

    NOTE:

    When Ethan is claiming his actual allowable business expenses, he must ensure that he does not claim any expenses incurred on his private hire car or private car (E, Q or S-plate car), even if these private cars are solely incurred for business purposes. This is in view that private car/ private hire car expenses are generally disallowed under Section 15 of the Income Tax Act 1947. For more details, please refer to Motor car expenses.

    For more information, you may refer to the FAQ on the Fixed Expense Deduction Ratio (FEDR) for delivery workers (PDF, 230KB)

    Private hire car (PHC)/ taxi drivers

    The FEDR for all self-employed private hire car (PHC) drivers and taxi drivers is set at 60% of the annual gross driving income and the amount is deemed to be the sum of all allowable business expenses incurred (including car rental, repairs, maintenance, fuel, parking fees, service fees paid to booking service operators) in earning the driving income.

    IRAS regularly reviews the FEDR for PHC and taxi drivers in consultation with stakeholders such as the Land Transport Authority. The review takes into account changes in the environment such as fluctuations in fuel prices and trip fares.

    The example below illustrates the application of the FEDR for a PHC/ taxi driver:
    $
    Gross Passenger Fares35,000
    Incentives/ Rebates/ Promotion/ Miscellaneous Payments5,000
    Revenue40,000
    Less: 60% FEDR (i.e. 60% x $40,000)(24,000)
    Adjusted Profit/ Net Trade Income16,000

    Both PHC and taxi drivers with allowable business expenses that are more than 60% of their gross driving income can still choose to claim their actual amount of such expenses. Drivers who wish to claim the actual allowable business expenses are subject to the following conditions:

    1. If the expenses are incurred partly for earning the driving income and partly for private or other purposes, please ensure that the amount you claim is apportioned accordingly either by usage or mileage. You can only claim the portion of expense that is incurred in earning your driving income.
    2. PHC drivers are not allowed to deduct the purchase cost of the private car against their income.
    3. If the amount of actual allowable business expenses claimed is more than your driving income, you can carry forward the losses to offset against future years’ driving income. However, these losses cannot be claimed against your other sources of income in the same or future YAs.
    4. If you derive income as both a PHC and taxi driver in the same year, you will need to exercise the same option for all your driving income. You cannot claim the 60% FEDR against your PHC driving income and actual allowable business expenses against your taxi driving income, or vice versa.

    For more information, you may refer to the following:

    • 60% Fixed Expense Deduction Ratio for chauffeured PHC/ Taxi Drivers (PDF, 183KB)
    • Infographic on Simplifying Tax Filing for Taxi and Private Hire Car Drivers (PDF, 5.5MB)

    You may also refer to the Tax Treatment of Government Assistance Schemes and Payouts for Private Hire Car (PHC)/ Taxi Drivers (PDF, 114KB) announced by the Government during the years 2020 to 2022.

    Claiming FEDR during tax filing

    Qualifying SEPs whose income has been pre-filled under the pre-filling of income initiative will automatically be allowed the FEDR against their pre-filled income. 

    Qualifying SEPs whose income has not been pre-filled can still claim their expenses using the FEDR during e-Filing.

     

    If the actual amount of allowable business expenses is more than the FEDR, qualifying SEPs can choose to claim tax deductions based on the actual allowable business expenses incurred in earning their income.

    Qualifying SEPs can exercise the option each year whether to claim tax deductions based on the FEDR or the actual allowable business expenses incurred.

    Inland Revenue Authority of Singapore

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    Last updated on 14 February 2025