Course Fees Relief is given to encourage individuals to continuously upgrade their skills and enhance employability.
On this page:
Courses that qualify for relief
You may claim Course Fees Relief for the Year of Assessment (YA) 2025 if you have attended:
- Any course of study, seminar or conference in 2024 for the purpose of gaining an approved academic, professional or vocational* qualification
* Approved vocational qualification
To qualify for Course Fees Relief:
- the acquired skill or knowledge should be one that can be applied in a vocation or a specific area in an industry; and
- the course, seminar or conference provider is a Singapore registered entity with the Accounting & Corporate Regulatory Authority (ACRA).
You may use the online tool on ACRA website or check with the programme provider to find out if the course provider is a Singapore registered entity.
- Any course, seminar or conference in 2024 that is relevant to your current employment, trade, business, profession or vocation
- Any course, seminar or conference between 1 Jan 2022 to 31 Dec 2023 that is relevant to your new employment, trade, business, profession or vocation in 2024
To shift from tax reliefs to more targeted direct subsidies to support lifelong upskilling through other Government initiatives, Course Fees Relief will lapse from Year of Assessment 2026.
Courses not eligible for relief
- Courses, seminars and conferences for recreation, leisure or hobby (e.g. photography, language and sports courses)
- Courses, seminars and conferences for general knowledge or skills (e.g. courses on Internet surfing, social media skills, basic website building, Microsoft Office)
- Polytechnic/University courses if graduates have never exercised any employment or carried on any trade, profession or vocation previously. Vacation jobs or internships are not considered employment for the purpose of this relief.
Amount of relief
You may claim the actual course fees incurred by yourself, up to a maximum of $5,500 each year regardless of the number of courses, seminars or conferences you have attended.
Any amount paid or reimbursed by your employer or any other organisations (including the use of SkillsFuture Credit) cannot be claimed as Course Fees Relief.
You may claim the following types of fees:
- Aptitude test fees (for computer courses);
- Examination fees;
- Registration/enrolment fees;
- Tuition fees.
Example 1: Course fees partially paid by employer
You are working as a photographer and have attended a photo-editing workshop that cost $1,500. Your employer subsidised 75% of the cost of your workshop.
The amount of Course Fees Relief you may claim is:
25% x $1,500 = $375
Courses that span a few years
For courses that span a few years and where full payment has been made upfront, you may divide the course fees paid equally over the years.
Example 2: 3-year course where full payment has been made upfront
You paid $15,000 for a 3-year course starting in 2022 till 2024.
The amount of relief you may claim for each Year of Assessment (2023 to 2025) is:
$15,000 / 3 = $5,000
Deferring Course Fees Relief claims
If your assessable income does not exceed $22,000 throughout the duration of the course, seminar or conference, you may defer and claim the Course Fees Relief:
- in the first Year of Assessment (YA) when your assessable income exceeds $22,000; or
- within 2-YA period from the YA relating to the year you have completed the course or attended the seminar or conference, whichever is earlier.
Scenarios for deferring Course Fees Relief claims
Scenario 1: Assessable income ≤ $22,000 throughout the course duration
Ms Lim is a hairdresser who took up a part-time vocational course in tourism. Her course began on 1 July 2020 and ended on 30 May 2022.
She continues working as a hairdresser after she completed the course. Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year | Year of Assessment (YA) | Annual Assessable Income | Course Fees Paid | Course Fees Relief |
|---|---|---|---|---|
2020 | 2021 | $19,000 | $2,000 | Deferred |
2021 | 2022 | $20,000 | $3,000 | Deferred |
2022 | 2023 | $21,000 | $1,000 | Deferred |
2023 | 2024 | $21,500 | Nil | Deferred |
2024 | 2025 | $23,000 | Nil | $5,500 |
Ms Lim may defer her claim on Course Fees Relief until YA 2024 or YA 2025, since her assessable income for YA 2021 to YA 2023 (i.e. during the course duration) did not exceed $22,000.
As Ms Lim’s assessable income did not exceed $22,000 in YA 2024, she may claim the relief of up to $5,500* in YA 2025.
* When a taxpayer defers a claim in Course Fees Relief, it can only be claimed once, with a maximum allowable relief of $5,500.
Scenario 2: Assessable income fluctuates above and below $22,000
Mr Goh is an IT security executive. In 2021, he resigned from his company and took a 2-year Master's degree course in IT Security Management.
After completing his first year, he deferred his course for a year and in 2022, worked full time. He resumed his full-time course in 2023.
On completing his course in 2024, he was again employed by his former employer. His annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year | Year of Assessment (YA) | Annual Assessable Income | Course Fees Paid | Course Fees Relief |
|---|---|---|---|---|
2021 | 2022 | $15,000 | $4,000 | Deferred |
2022 | 2023 | $40,000 | Nil | $4,000 |
2023 | 2024 | Nil | $3,000 | Deferred |
2024 | 2025 | $50,000 | Nil | $3,000 |
In YA 2023, Mr Goh must claim the relief for course fees of $4,000 incurred in 2021 as his assessable income has exceeded $22,000 in YA 2023.
Similarly, in YA 2025, he must claim the relief on course fees of $3,000 incurred in 2023 as his annual income has exceeded $22,000 in YA 2025.
Scenario 3: Deferred claim is forfeited
Mrs Lau was a finance executive. She attended a 3-year part-time accountancy post-diploma course from 2020 to 2022. On completion, she became a homemaker.
Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year | Year of Assessment (YA) | Annual Assessable Income | Course Fees Paid | Course Fees Relief |
|---|---|---|---|---|
2020 | 2021 | $20,000 | $2,500 | Deferred |
2021 | 2022 | $25,000 | $4,000 | $5,500 |
2022 | 2023 | Nil | $1,000 | Deferred |
2023 | 2024 | Nil | Nil | Deferred |
2024 | 2025 | Nil | Nil | Forfeited |
In YA 2022, Mrs Lau must claim the relief for course fees incurred in 2020 and 2021 (total = $6,500) as her income exceeded $22,000 in YA 2022. The relief has been capped at $5,500.
As Mrs Lau has no assessable income during YA 2024 and YA 2025, she will not be able to claim the relief on the course fees ($1,000) incurred in 2022. This amount is forfeited in YA 2025.
Scenario 4: Claim in Year of Assessment 2025 for course taken in 2022
Ms Tan is an engineer. She quit her job and took up a baking course in Mar 2022. She completed the course in Aug 2022. In Sep 2024, she opened a bakery.
Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:
| Year | Year of Assessment (YA) | Annual Assessable Income | Course Fees Paid | Course Fees Relief |
|---|---|---|---|---|
| 2022 | 2023 | $80,000 | $3,000 | Nil. The course is not related to her profession as an engineer in 2022. |
| 2023 | 2024 | Nil | Nil | Nil |
| 2024 | 2025 | $30,000 | Nil | $3,000. Her income is above $22,000 and she has changed her career to one that is relevant to her course. Therefore, she is eligible to claim Course Fees Relief. |
How to claim
e-Filing
- Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
- Go to “Individuals” > “File Income Tax Return”.
- Select “File” To File Income Tax Return.
- Go to “4. Deductions, Tax Reliefs and Rebates”.
- Select "Add New" > “Course Fees”.
- Fill in the relevant information and select “Update”.
Paper filing
Form B1 & B
Complete the item on “Course Fees Relief”.
FAQs
I have filed my Income Tax Return but have yet to receive my tax bill for the current Year of Assessment. What should I do if I have forgotten to claim, or need to amend my claim for Course Fees Relief?
1. If you e-Filed your Income Tax Return
You may re-file once by 18 Apr. 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 file an amendment upon receiving your Tax Bill for the current Year of Assessment. You may file the amendment via the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your tax bill.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Course Fees Relief?
Please file an amendment using the 'Amend Tax Bill' digital service at myTax Portal within
30 days from the date of your tax bill.