The FDWL Relief has lapsed with effect from Year of Assessment (YA) 2025. The last YA that the FDWL Relief can be claimed in is 2024.
FDWL Relief is given to encourage married women to stay in the workforce. Singles and married men are not eligible for the FDWL Relief.
On this page:
Qualifying for relief
To claim FDWL Relief for the respective Year of Assessment (YA), you must satisfy all these conditions in the year preceding the YA:
- You or your husband employed a foreign domestic worker; and
- You were:
- married and lived with your husband; or
- married and your husband was not a tax resident in Singapore; or
- separated from your husband, divorced or widowed and had children who lived with you and on whom you could claim child reliefs.
- FDWL Relief can only be used to offset your earned income. Earned income refers to income derived from employment, pension, trade, business, profession or vocation, less allowable expenses.
Amount of relief
You may claim twice the total foreign domestic worker levy paid on one foreign domestic worker in the year preceding the respective YA. This is regardless of whether you or your husband paid the levy.
For Year of Assessment (YA) 2021 to YA 2024:
| YA 2021 to YA 2024 | Normal | Concessionary# |
|---|---|---|
No. of months levy paid in one calendar year for the year 2020 to year 2023 | 12 | 12 |
Total levy paid in one calendar year | $3,600 (*$300 x 12 months) or $5,400 (*$450 x 12 months) | $720 ($60 x 12 months) |
Maximum FDWL Relief for each YA | $7,200 (2 x $3,600) or $10,800 (2 x $5,400) | $1,440 (2 x $720) |
* The levy rate for the first foreign domestic worker (FDW) employed, not on concession, is $300 per month. For subsequent FDW(s) employed, not on concession, the levy rate is $450 per month.
# The Ministry of Manpower may grant Foreign Domestic Worker Levy concessions.
Examples of relief computations
Example 1: Domestic helper hired for only 3 months in 2023; levy paid by you or your husband
Levy rate per month | $300 |
|---|---|
No. of months levy paid in 2023 | 3 |
Total levy paid in 2023 | $900 ($300 x 3 months) |
Amount claimable in YA 2024 | $1,800 (2 x $900) |
You may claim FDWL Relief of $1,800 for YA 2024. Your husband will not be able to claim the relief as male taxpayers are not eligible for this relief.
Example 2: More than one domestic helper hired in 2023
| You and your husband hired three domestic helpers in 2023 | |
|---|---|
Levy rate per month | $300 (1st domestic helper) $450 (2nd and subsequent domestic helpers) |
No. of months levy paid in 2023 per domestic helper | 12 |
You or your husband paid a total foreign domestic worker levy of $14,400 ($300 x 12 months + $450 x 12 months x two helpers) for your three helpers in 2023.
You may claim the higher FDWL Relief of $10,800 on one helper only (i.e. $450 x 12 months x 2) for YA 2024. Your husband will not be able to claim the relief as male taxpayers are not eligible for this relief.