Tax Explainer: Tax savings from reliefs, rebates and expense claims
Find out how reliefs, rebates and expense claims can reduce your tax bill:
17 reliefs for individuals
Singaporean tax residents may be eligible for up to 17 personal income tax reliefs. If you are a Singaporean, Singapore Permanent Resident or a foreigner who has stayed and worked in Singapore for more than 183 days in the past year, find out whether you are eligible for the reliefs.. The total amount of reliefs which taxpayers can claim is capped at $80,000.
Do you need to file your taxes?
Find out whether you need to file an income tax return by using the Filing Checker. The Relief Checker also helps you determine which reliefs you may be able to claim for.
3 reliefs and rebate for mums and dads
To nudge couples to have more children, our tax policies are pro-children.
Married couples and families enjoy certain reliefs which help to defray the cost of starting and raising their families. But do remember, only mums can tap on these reliefs: Working Mother’s Child Relief and Grandparent Caregiver Relief. These are meant to support working mums as they juggle work and taking care of their families.
One-time Parenthood Rebate
Unlike reliefs which can be tapped on yearly, the Parenthood Rebate is a one-time rebate of up to $20,000 claimable for each child based on the child order in the family unit. Both mums and dads can use the rebate to offset income tax payable. The rebate can be shared by the couple and any unutilised amount will automatically be carried forward to offset their future income tax payable. Alternatively, any unutilised amount by one spouse can be transferred to the other spouse.
2.5 times tax deduction for donations
Looking after the underprivileged will foster a culture of giving and sharing in Singapore. To encourage more people to open up their hearts and wallets, enjoy tax deductions of up to 2.5 times the qualifying donation amount during the next tax season when you donate to Community Chest or any approved Institution of a Public Character (IPC) before the year ends.
Tax deduction is made for donations made in the preceding year. If you had donated in 2024, your deductions will be allowed for Year of Assessment 2025.
How do you know if your donation is tax deductible?
Claiming tax deductions for donations is straightforward, as charities automatically submit your donation information to IRAS. However, not all charitable giving enjoys tax deductions. Only donations to Community Chest or approved Institution of a Public Character qualify for tax deduction. 250% tax deduction for qualifying donations has been extended till 31 December 2026.
3 claimable work-from-home expenses
Hybrid working arrangements result in win-win solutions for employers and employees. If you had worked from home and chalked up higher electricity, telecommunications and wi-fi bills due to the home office operations, you can claim these expenses as a deduction against your employment income. Only claim these expenses if your employer did not reimburse you.
Do remember to keep the receipts of these expenses and file them away for 5 years for proper record keeping. Estimates are not acceptable for tax declaration.
What are allowable employment expenses?Besides work-from-home expenses, you can claim other allowable expenses, if incurred while carrying out your official work duties, to lower your tax bill:
- Entertainment expenses when entertaining clients. Your share of the entertainment (e.g. meal) expenses must be excluded from the claim
- Mosque building fund, zakat fitrah or other religious dues authorised by law
- Subscriptions paid to professional bodies/societies for knowledge-building and networking
- Travel expenses on public transport (buses, MRT and taxis)