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Tax Relief


To recognise your contributions to the nation as an NSman , tax relief is provided for you and your family. 

 

If you are: You can receive:
a.    An NSman or Ex-NSman A base tax relief quantum of $1,500 per year
b.    An NSman who has taken part in any Operationally Ready National Service (ORNS) activities such as In-Camp Training (ICT) within your work-year, which start on 1 April and ends on 31 March of the following year

An additional $1,500

Example: 
If you attended a High Key (HK) or Low Key (LK) ICT in last November, you will receive: $1,500 base NSmen tax relief quantum + $1,500 tax relief quantum in recognition of attending ORNS activities 
= $3,000 claimable against the particular Year of Assessment

c.    A Key Appointment holder for NSmen An additional $2,000, on top of quantum in (a) or (b) above

Only NSmen who have not committed any disciplinary or criminal offences in the preceding work-year are eligible for tax relief.

 

Tax relief for your family

In recognition of your family’s support, your parents and spouse (who must be Singapore citizens) will also receive tax relief of $750 per year if you meet the eligibility requirements for NSmen tax relief.

If your son is also an NSman, you are eligible for the tax relief extended to you, either in your capacity as an NSman or as a parent of an NSman, whichever is higher.

Example:

If you did not perform any ORNS activity in the last work-year, you will receive a base tax relief quantum of $1,500, since this is higher than the tax relief of $750 extended to parents of NSmen.

 

Application

No action is required on your part. The relief will automatically be granted to the respective tax accounts by MINDEF through the Inland Revenue Authority of Singapore (IRAS), based on eligibility.