Learn about the tax treatment of home leave passage, cash payment in lieu of home leave passage, air passages for business meetings, etc. for expatriates and non-expatriates.
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Tax treatment of Air Passages (Summary Table)

NatureTaxable/ Not taxable

1

Home leave passage (air passage provided by employer for the employees to visit their home countries)

Depends on the status of the employee. See Home Leave Passage (below).

2

Cash payment in lieu of home leave passage

Taxable

3

For business purposes, e.g. meeting overseas clients, attending seminars, conferences and training.

Not taxable

4

Air passage provided to employee to commence work in Singapore and to leave Singapore when employment ceases. Air passages may also be provided to employee's family members.

Not taxable.

However, when the employee renews his contract with the same employer and is provided with air passage, the tax treatment is same as home leave passage.

Home Leave Passage

With effect from YA 2018, the home leave passages provided to employees and their family members, are taxable in full.