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Tax reliefs and rebates are given as a recognition
for individuals' efforts. Instead of compensating taxpayers
for certain type of expenses fully, reliefs and rebates
are given to promote certain social objectives. Hence
there are reliefs available to encourage family formation,
filial piety and upgrading of skills and reliefs given
in support of individuals saving for retirement and
serving National Service. The main reliefs and rebates
are as follows:
- Earned Income Relief
- Wife Relief
- Handicapped Spouse Relief
- Qualifying Child Relief
- Handicapped Child Relief
- Working Mother's Child Relief
- Aged Parent Relief
- Handicapped Parent Relief
- Grandparent Caregiver Relief
- Handicapped Sibling Relief
- Relief for approved pension/provident fund contribution
& life insurance premium
- Relief for CPF contribution by self-employed persons
- Relief for cash top-up of own, parents', grandparents',
non-working siblings' and non-working spouse's CPF
Retirement Account
- Relief for course fees
- Relief for foreign maid levy for married women,
divorced women and widows with children
- Relief for NSmen
- Relief for Wives of NSmen
- Relief for Parents of NSmen
- Parenthood Tax Rebate
Please click link to see the table
of reliefs/rebates and their quantum with effect from
YA2005.
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