IRAS Course Fees Relief
Course Fees Relief is given to encourage individuals to continuously upgrade their skills and enhance employability. It is targeted at those who are currently employed or who have been employed previously. Vacation jobs or internships are not considered employment for the purpose of this relief.
Courses Eligible for Relief
You can claim relief for the Year of Assessment (YA) 2015 on the course fees paid in 2014 for:
- Any course, seminar or conference you attended in 2014 leading to an approved academic, professional or vocation qualification ;
- Approved Academic or Professional Qualification
- To qualify for relief, the course, seminar or conference should lead to a recognised academic and professional qualification
- Approved Vocational Qualification: To qualify for relief:
- the acquired skills or knowledge can be applied in a vocation or a specific area in an industry; and
- the course, seminar or conference provider is a Singapore registered entity with the Accounting & Corporate Regulatory Authority (ACRA).
- Any course, seminar or conference you attended in 2014 that is relevant to your current employment, trade, business, profession or vocation; or
- Any course, seminar or conference that you completed between 1 Jan 2012 to 31 Dec 2013 which is relevant to your new employment, trade, business, profession or vocation in 2014.
Courses Not Eligible for Relief
- Courses, seminars or conferences for recreational or leisure purposes;
- Courses, seminars and conferences for general skills or knowledge (e.g. Internet surfing course, social media skills, basic website building skills and Microsoft Office skills); and
- Courses, seminars and conferences to acquire skills or knowledge for a hobby instead of your profession (e.g. photography, language and sports courses).
- Polytechnic/University courses if graduates have never exercised any employment or carried on any trade, profession or vocation previously.
Amount of Course Fees Relief
You can claim the actual course fees incurred by yourself up to a maximum of $5,500 each year regardless of the number of courses, seminars or conferences you have attended.
You can claim only the portion of course fees which you paid. Any amount paid or reimbursed by your employer or any other organisation cannot be claimed.
You may claim the following types of fees:
- Aptitude test fees (for computer courses);
- Examination fees;
- Registration or enrolment fees; and/or
- Tuition fees.
How to Claim (e-filing)
- Go to Main Tax form.
- Go to item 6-20 titled "Total Deductions And Reliefs".
- Click on "Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g. Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate)".
- Go to item 15 titled "Course Fees" and enter your claim.
How to Claim Paper Filing)
- Form B1
- Complete item 6(h) on page 2
- Form B
- Complete item 6(h) on page 3
For more details, visit IRAS Website.