Tax Reliefs and Deductions
Written in plain language for general understanding. This is educational content, not legal advice. Based on Singapore Acts of Parliament, subsidiary legislation, and official government guidance.
Singapore National Law
What is this right?
Singapore offers a range of personal reliefs and deductions that reduce your taxable income:
- Earned Income Relief: Up to $1,000 (below 55), $6,000 (55–59), or $8,000 (60+).
- Spouse Relief: $2,000 if your spouse's income is below $4,000.
- Qualifying Child Relief: $4,000 per child ($7,500 for a child with disabilities).
- Parent/Handicapped Parent Relief: $9,000 (or $14,000 for handicapped parent) if they live with you.
- CPF Relief: Employee CPF contributions are tax-deductible up to the CPF contribution cap ($37,740 OW ceiling for 2024).
- SRS Contributions: Contributions to the Supplementary Retirement Scheme are fully deductible (up to $15,300 for citizens/PRs).
- Course Fee Relief: Up to $5,500 for courses relevant to your employment or an approved institution.
- Donations: Approved donations receive 2.5× tax deduction (for qualifying donations to approved institutions).
Total personal income tax relief cap: $80,000 per Year of Assessment.
When does it apply?
- You are filing your annual income tax return and want to reduce your tax bill.
- Some reliefs are auto-claimed (CPF, earned income) while others must be manually claimed (spouse, parent, course fees).
What should you do?
- Review the full list of reliefs on the IRAS website before filing — you may be eligible for more than you think.
- Keep receipts for donations, course fees, and other deductible expenses — IRAS may request supporting documents.
- Use the IRAS tax calculator to estimate your tax before filing.
- Consider making SRS contributions before 31 December each year to claim the deduction for that Year of Assessment.
What should you NOT do?
- Don't over-claim reliefs — IRAS conducts audits and false claims can result in penalties (200% of the tax undercharged) and prosecution.
- Don't forget the $80,000 cap — even if your individual reliefs add up to more, the total is capped.
- Don't confuse tax reliefs with tax rebates — reliefs reduce taxable income; rebates (when offered) reduce the tax itself.
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