On or about 9 Feb 2022, the Inland Revenue Authority of Singapore (IRAS) has updates its website contents to information on personal tax reliefs and rebates.
An individual taxpayer is are eligible for personal reliefs and rebates if he/she is a Singapore Tax Resident and fulfilled the qualifying conditions of the reliefs and rebates.
The taxpayer will have to answer a few simple questions in order to find out what personal reliefs he/she is eligible for.
Only a tax resident (including non-Singapore Citizens who are in Singapore for more than 183 days in a year) can claim for tax relief.
List of the qualifying conditions of the reliefs are make available at the IRAS website. A taxpayer can find out what are the different reliefs available for him/her to claim. A personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each Year of Assessment.