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 Year of Assessment (YA) 2024, you must satisfy all these conditions:
- You or your husband employed a foreign domestic worker in 2023; and
- In 2023, 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.
New!
As part of the review of the Government’s support for Marriage and Parenthood (PDF, 352KB), FDWL Relief will lapse for all taxpayers from Year of Assessment 2025.
Amount of relief
You may claim twice the total foreign domestic worker levy paid in the previous year on one foreign domestic worker. 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.
For Year of Assessment (YA) 2020:
| YA 2020 | Normal | Concessionary# |
|---|---|---|
No. of months levy paid in 2019 | 12 | 12 |
Total levy paid in 2019 | $3,495 [($265 x 3 months) + ($300 x 9 months)] or $4,845 [($265 x 3 months) + ($450 x 9 months)] | $720 ($60 x 12 months) |
Maximum FDWL Relief for YA 2020 | $6,990 (2 x $3,495) or $9,690 (2 x $4,845) | $1,440 (2 x $720) |
# 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.
How to claim
e-Filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
| If the relief has been allowed to you last year, the amount will be pre-filled and granted to you automatically this year. |
Paper filing
Form B1 & B
Complete the item on “Foreign Domestic Worker Levy Relief”.
FAQs
I have been selected for No-Filing Service and the amount of pre-filled FDWL Relief is incorrect. What should I do?
Please make the necessary changes to the amount of pre-filled FDWL Relief by e-Filing your Income Tax Return.
I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for FDWL Relief?
1. If you e-filed your Income Tax Return
Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. 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 email us:
a. your request to claim or revise the relief;
b. the amount of relief that you wish to claim or revise;
c. the amount of foreign domestic worker levy paid in the previous year; and
d. your confirmation that you have met the qualifying conditions.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for FDWL Relief?
Please file an amendment using the “Amend Tax Bill” digital service at myTaxPortal within 30 days from the date of your tax bill.
If you are unable to use the digital service, you may email us:
- your request to claim or revise the relief;
- the amount of relief that you wish to claim or revise;
- the amount of foreign domestic worker levy paid in the previous year; and
- your confirmation that you have met the qualifying conditions.
Why Sponsors cannot claim for FDWL relief?
The FDWL relief is to encourage married women to stay in the workforce. The relief can only be granted to you, if you or your husband is the legal employer of the foreign domestic worker (FDW). A sponsor who only provides financial means to support a senior citizen’s hiring of FDW but is not the legal employer of the FDW, is not eligible to claim the FDWL relief.