- Employees can claim qualifying WFH expenses as an income tax deduction in Singapore when the expenses are work-related, unreimbursed by the employer, and supported by proper records.
- Only certain additional expenses qualify, including the incremental increase in electricity costs and qualifying
Working from home (WFH) remains an ongoing arrangement for many employees in Singapore. As electricity and internet usage increase, some of these additional costs may qualify as employment expenses under Inland Revenue Authority of Singapore (IRAS) rules.
An income tax deduction Singapore reduces the amount of taxable employment income used to calculate an individual’s income tax liability. IRAS allows employees to deduct certain qualifying WFH expenses when they incur those expenses solely for employment purposes, receive no reimbursement from the employer, and meet all prescribed conditions.
This guide explains which working from home expenses qualify, how to calculate the deductible amount, and how employees should submit their claims correctly for income tax purposes.
Key takeaways
