Last month, I outlined how a trailing spouse working remotely for an overseas employer may be taxed in Singapore.
This month, I turn to a practical question many expatriates face as filing season approaches – what tax reliefs and deductions are available when filing a Singapore personal income tax return?
This article focuses specifically on reliefs available to individuals who are tax residents of Singapore and hold a work pass issued by the Ministry of Manpower (e.g. Employment Pass, One Pass or EntrePass). Reliefs that are only available to Singapore citizens or permanent residents are intentionally excluded.
Key Terminology
Before diving into the reliefs, it is helpful to clarify a few commonly used terms:
Financial Year (Individuals)
For individuals, Singapore’s financial year follows the calendar year and ends on 31 December.
Year Of Assessment (YA)
The Year of Assessment is the year in which you receive your Notice of Assessment from the Inland Revenue Authority of Singapore (IRAS).
The YA relates to income earned in the preceding calendar year.
For example, YA 2026 relates to income earned in the year ending 31 December 2025.
Chargeable Income
This is your final taxable income after allowable deductions and reliefs.
Tax Reliefs
These are statutory deductions that reduce your chargeable income.
Personal tax reliefs can only be claimed by individuals who are tax residents of Singapore. If you are a non-resident for tax purposes, you cannot claim personal reliefs when filing your return.
Common Reliefs Available To Expatriates
Below are the most commonly claimed reliefs by expatriates when filing their Singapore personal income tax return.
1) Earned Income Relief
If you are employed by a Singapore business, this relief is automatically granted by IRAS.
The amount of the Relief depends on your age as of 31 December of the preceding year:
- Below 55: S$1,000
- 55 to 59: S$6,000
- 60 and above: S$8,000
2) Supplementary Retirement Scheme (SRS) Contributions
Foreigners are generally not eligible to contribute to the Central Provident Fund (CPF), which is Singapore’s mandatory retirement savings system.
As an alternative, expatriates may consider the Supplementary Retirement Scheme (SRS).
While SRS planning deserves a separate discussion, the key features are:
- Contributions qualify for personal tax relief in the year of contribution.
- Investment returns within the SRS account are tax-free before withdrawal.
- Generally, only 50% of withdrawals are taxable at retirement, subject to conditions.
For foreigners, the annual contribution cap (and corresponding relief) is $35,700, provided the contribution is made to an approved SRS operator within the calendar year.
3) Spouse Relief / Spouse Relief (Disability)
You may claim Spouse Relief if:
- Your spouse is not working, and
- Your spouse earns no more than S$8,000 per year (or foreign-currency equivalent), including income such as rental or investment income.
The relief amount is:
- S$2,000 – Spouse Relief
- S$5,500 – Spouse Relief (Disability), if your spouse is certified as having a disability
4) Qualifying Child Relief (QCR) / Child Relief (Disability)
You may claim relief for each dependent child, subject to meeting the qualifying conditions.
Importantly, your child does not need to reside in Singapore to qualify. However, the child must not earn more than S$8,000 per year (or foreign-currency equivalent).
The relief amounts are:
- S$4,000 per child – Qualifying Child Relief (QCR)
- S$7,500 per child – Child Relief (Disability)
Key conditions that must be satisfied:
- The child must be unmarried, and be:
- your biological child,
- your spouse’s child,
- a legally adopted child, or
- a step-child from marriage
- The child must be:
- below 16 years of age, or
- 16 years or older and studying full-time at any time during the year
Where both parents are working, only one parent may claim the QCR for each qualifying child.
Key Changes From YA 2026
For individuals who have been in Singapore for several years, it is worth noting that some reliefs have now been discontinued.
Foreign Domestic Worker Levy (FDWL) Relief
From YA 2025 onwards, working women are no longer able to claim relief for the levy paid in respect of a foreign domestic worker.
Course Fees Relief
From YA 2026, Course Fees Relief is no longer available.
It is also important to note that course fees are generally not deductible as employment expenses, even if the course is related to your role or qualifications. While completing a course may improve career prospects or lead to a promotion, the cost is typically treated as a personal expense, particularly if incurred before any change in employment or remuneration.
Relief Caps
Under Singapore tax law, the total amount of personal reliefs that an individual may claim is capped at S$80,000 per Year of Assessment.
Deductions (Separate From Reliefs)
If you incur expenses in the course of carrying out your employment duties, you may be able to claim a deduction, provided:
- The expense was incurred wholly and exclusively for your employment, and
- The expense was not reimbursed by your employer.
Good record-keeping is essential. Examples include:
- Detailed travel logs showing the purpose of meetings attended
- Working papers supporting any home-office claims, including how the portion of rent claimed was calculated
Donations
One deduction which is commonly missed are donations.
Cash donations to an approved Institution of Public Character (IPC) for local causes are tax-deductible.
Key points to note:
- Approved donations are deductible at 2.5 times the amount donated (i.e. S$2.50 deduction for every S$1 donated)
- The recipient charity must be approved and based in Singapore
- Donations made to foreign charities are not deductible, even if the underlying cause relates to Singapore
While the range of reliefs for work pass holders is more limited than for citizens or permanent residents, careful planning — particularly around SRS contributions, family-related reliefs, and donations — can still result in meaningful tax savings.
Reliefs and deductions are not automatic. Claims should be supported by proper documentation and made with a clear understanding of the underlying conditions. Where circumstances are complex — such as overseas dependants, cross-border income, or mixed employment arrangements — seeking timely professional advice can help ensure compliance while optimising outcomes.