Foreign Maid Levy (FML) Relief Scheme

The Foreign Maid Levy (FML) Relief aims at empowering married women who are working. It aims at encouraging them to retain themselves in the workforce. A married woman/divorcee/widow who has a school going child can make a relief claim for the foreign maid levy that was paid in the earlier year. This relief is not applicable to married men and singles.

What are the Qualifying Conditions?

For making a relief claim for the YA 2018, the following conditions need to be met:

  • You/your husband should have hired a foreign maid in 2017.
  • In 2017, your marital status was:
    • You were married and stayed with your spouse (husband) or
    • Your marital status was “married” & your husband wasn’t a tax resident within Singapore or
    • You are divorced, are separated from your husband, or are widowed, having children who lived with you, and on whom you were allowed to make child relief claims.

What Are the Relief Amounts?

You can claim two times the entire foreign domestic worker levy you funded in the last year on a single foreign maid. This is irrespective of who (your husband or you) made the levy payment. The relief amount for the various YAs are listed below:

Year of Assessment 2018 Concessionary Normal Rates
In 2017 (number of months levy paid) 12 months 12 months
In 2017 (complete levy paid) S$720 (12 months x S$60) S$3,180 (12 months x S$265)
Maximum Foreign Maid Levy Relief for the Year of Assessment 2018 S$1,440 (S$720 x 2) S$6,360 (S$3,180 x 2)
Year of Assessment 2017 Concessionary Normal Rates
In 2016 (number of months levy paid) 12 months 12 months
In 2016 (total levy paid) S$720 (12 months x S$60) S$3,180 (12 months x S$265)
Maximum Foreign Maid Levy Relief for the Year of Assessment 2017 S$1,440 (S$720 x 2) S$6,360 (S$3,180 x 2)
Year of Assessment 2016 Concessionary Normal
In 2015 (number of months levy paid) 12 months 12 months
In 2015 (entire levy paid) S$960 (4 months x S$120 + 8 months x S$60) S$3,180 (12 months x S$265)
Maximum Foreign Maid Levy Relief for the Year of Assessment 2016 S$1,920 (S$960 x 2) S$6,360 (S$3,180 x 2)
Year of Assessment 2015 Concessionary Normal Rates
In 2014 (number of months levy paid) 12 months 12 months
In 2014 (complete levy paid) S$1,440 (12 months x S$120) $3,180 (12 months x S$265)
Maximum Foreign Maid Levy Relief for the Year of Assessment 2015 S$2,880 (S$1,440 x 2) S$6,360 (S$3,180 x 2)
Year of Assessment 2014 Concessionary Normal Rates
In 2013 (number of months levy paid) 12 months 12 months
In 2013 (complete levy paid) S$1,540 (2 months x S$170 + 10 months x S$120) S$3,180 (12 months x S$265)
Maximum Foreign Maid Levy Relief for the Year of Assessment 2014 S$3,080 (S$1,540 x 2) S$6,360 (S$3,180 x 2)

Note: With the FML Relief you can claim two times the concessionary amount. The FML Relief can be utilised only to offset the income you’ve earned. Here, earned income refers to the income you’ve derived via employment, trade, pension, profession, business, or vocation minus the approved expenses.

How do You Claim Via E-Filing & Paper Filing?

For First Claim For Others
  • Log in to “myTax Portal” with your IRAS PIN or SingPass.
  • Click on “File Form B/B1” under the section “Individuals”.
  • Opt for “Edit My Tax Form” and then choose “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  • Navigate to section “Foreign Maid Levy” and key in your claim details.
  • If you’ve already made an FML Relief claim in the previous year, your relief details will be pre-populated plus the FML Relief will be sanctioned to you automatically for this year.
  • For any changes you need to make, you will need to navigate to "Foreign Maid Levy" and make a revision to your claim accordingly.
For Paper Filing
You’ll need to fill in the information for item 6(i) on page 2 & 3 of Form B1 & Form B respectively.

Alter/Withdraw Relief Claim Submitted

The steps you need to follow will vary depending on whether you filed your return online or via paper filing.

Scenario 1: You have done a paper tax return filing for the YA 2018 or you were unable to re-file your ITR (income tax return) online:

You’ll need to send an email to IRAS with the following information:

  • Mention whether you want to claim/revise the FML Relief for the Year of Assessment 2018.
  • The relief amount you intend to either claim/revise.
  • The foreign domestic worker levy (amount) paid in 2017.
  • A confirmation stating that you’ve met the required eligibility criteria.

Scenario 2: You filed your ITR online:

You will need to re-file your tax return in less than 14 days from when you made your ITR submission previously or the date specified for each year (for the year 2018, the date was 18 April 2018), depending on whichever occurs earlier. You will be allowed to re-file only once.

When you’re re-filing make sure you’re including all the income-related information (expenses, relief claims, donations, etc. if applicable). Once your re-filing is completed successfully, your submission previously made will be overridden and replaced with your new tax return submission.

Incorrect FML Relief Amount

With the help of an e-Service called "Objection to Assessment" (via myTaxPortal), an objection needs to be registered by you in less than 30 days from the date on which you received your tax bill. In case you aren’t able to access the e-Service, you can send an email to IRAS stating whether you want to withdraw or revise your FML Relief claim.

Other Relief Schemes Offered by IRAS

  1. Area Representative Scheme (ARS)
  2. Supplementary Retirement Scheme (SRS)
  3. Angel Investors Tax Deduction Scheme (AITD)
  4. Not Ordinarily Resident (NOR) Scheme

reTH65gcmBgCJ7k
This Page is BLOCKED as it is using Iframes.