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Course Fees Relief is given to encourage individuals to continuously upgrade their skills and enhance employability.
课程费用减免旨在鼓励个人不断提升技能并提高就业能力。
On this page:  本页内容：

Courses that qualify for relief
符合减免条件的球场

You may claim Course Fees Relief for the Year of Assessment (YA) 2024 if you have attended:
如果您已参加以下课程，您可以申请 2024 课税年度 （YA） 的课程费用减免：

  • Any course of study, seminar or conference in 2023 for the purpose of gaining an approved academic, professional or vocational* qualification
    2023 年为获得经批准的学术、专业或职业*资格而参加的任何学习课程、研讨会或会议

* Approved vocational qualification
* 认可的职业资格

To qualify for Course Fees Relief:

  1. the acquired skill or knowledge should be one that can be applied in a vocation or a specific area in an industry; and
  2. the course, seminar or conference provider is a Singapore registered entity with the Accounting & Corporate Regulatory Authority (ACRA).

You may use the online tool on ACRA website or check with the programme provider to find out if the course provider is a Singapore registered entity.

  • Any course, seminar or conference in 2023 that is relevant to your current employment, trade, business, profession or vocation
    2023 年与您当前就业、贸易、商业、专业或职业相关的任何课程、研讨会或会议
  • Any course, seminar or conference between 1 Jan 2021 to 31 Dec 2022 that is relevant to your new employment, trade, business, profession or vocation in 2023
    2021 年 1 月 1 日至 2022 年 12 月 31 日期间与您在 2023 年的新工作、贸易、业务、专业或职业相关的任何课程、研讨会或会议
New! To shift from tax reliefs to more targeted direct subsidies to support lifelong upskilling through other Government initiatives, Course Fees Relief will lapse from Year of Assessment 2026.
新增功能！为了从税收减免转变为更有针对性的直接补贴，以支持通过其他政府举措实现终身技能提升，课程费用减免将从 2026 课税年度开始失效。

Courses not eligible for relief
不符合减免资格的课程

  • Courses, seminars and conferences for recreation, leisure or hobby (e.g. photography, language and sports courses)
    娱乐、休闲或业余爱好课程、研讨会和会议（例如摄影、语言和体育课程）
  • Courses, seminars and conferences for general knowledge or skills (e.g. courses on Internet surfing, social media skills, basic website building, Microsoft Office)
    一般知识或技能的课程、研讨会和会议（例如：互联网冲浪、社交媒体技能、基本网站建设、Microsoft Office 课程）
  • Polytechnic/University courses if graduates have never exercised any employment or carried on any trade, profession or vocation previously. Vacation jobs or internships are not considered employment for the purpose of this relief.
    理工学院/大学课程（如果毕业生以前从未从事过任何工作或从事任何行业、专业或职业）。假期工作或实习不被视为此减免的就业。

Amount of relief 减免金额

You may 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.
无论您参加的课程、研讨会或会议数量如何，您都可以申请自己实际产生的课程费用，每年最高 5,500 美元。

Any amount paid or reimbursed by your employer or any other organisations (including the use of SkillsFuture Credit) cannot be claimed as Course Fees Relief.
您的雇主或任何其他组织支付或报销的任何金额（包括使用技能创前程学分）均不能申请课程费用减免。

You may claim the following types of fees:
您可以申请以下类型的费用：

  1. Aptitude test fees (for computer courses);
    能力倾向测试费用（计算机课程）;
  2. Examination fees; 考试费;
  3. Registration/enrolment fees;
    注册费/注册费;
  4. Tuition fees. 学费。

Example 1: Course fees partially paid by employer
例子 1：课程费用由雇主部分支付

You are working as a photographer and have attended a photo-editing workshop that cost $1,500. Your employer subsidised 75% of the cost of your workshop.

The amount of Course Fees Relief you may claim is:

25% x $1,500 = $375

Courses that span a few years
为期几年的课程

For courses that span a few years and where full payment has been made upfront, you may divide the course fees paid equally over the years.
对于为期几年且已预先全额付款的课程，您可以平分多年来支付的课程费用。

Example 2: 3-year course where full payment has been made upfront
示例 2：已预先支付全额费用的 3 年制课程

You paid $15,000 for a 3-year course starting in 2022 till 2024.

The amount of relief you may claim for each Year of Assessment (2023 to 2025) is:

$15,000 / 3 = $5,000

Deferring Course Fees Relief claims
延期课程费用减免申请

If your assessable income does not exceed $22,000 throughout the duration of the course, seminar or conference, you may defer and claim the Course Fees Relief:
如果您的应评税收入在整个课程、研讨会或会议期间不超过 22,000 美元，您可以推迟并申请课程费用减免：

  1. in the first Year of Assessment (YA) when your assessable income exceeds $22,000; or
    在第一个课税年度 （YA） 当您的应评税收入超过 22,000 美元时;或
  2. within 2-YA period from the YA relating to the year you have completed the course or attended the seminar or conference, whichever is earlier.
    在您完成课程或参加研讨会或会议的 YA 相关年度后的 2 年内，以较早者为准。

Scenarios for deferring Course Fees Relief claims
推迟课程费用减免申请的情况

Scenario 1: Assessable income ≤ $22,000 throughout the course duration
情况 1： 在整个课程期间≤应评税收入为 22,000 美元

Ms Lim is a hairdresser who took up a part-time vocational course in tourism. Her course began on 1 July 2019 and ended on 30 May 2021.

She continues working as a hairdresser after she completed the course. Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

Year

Year of Assessment (YA)

Annual Assessable Income

Course Fees Paid

Course Fees Relief

Year

2019

Year of Assessment (YA)

2020

Annual Assessable Income

$19,000

Course Fees Paid

$2,000

Course Fees Relief

Deferred

Year

2020

Year of Assessment (YA)

2021

Annual Assessable Income

$20,000

Course Fees Paid

$3,000

Course Fees Relief

Deferred

Year

2021

Year of Assessment (YA)

2022

Annual Assessable Income

$21,000

Course Fees Paid

$1,000

Course Fees Relief

Deferred

Year

2022

Year of Assessment (YA)

2023

Annual Assessable Income

$21,500

Course Fees Paid

Nil

Course Fees Relief

Deferred

Year

2023

Year of Assessment (YA)

2024

Annual Assessable Income

$23,000

Course Fees Paid

Nil

Course Fees Relief

$5,500

Ms Lim may defer her claim on Course Fees Relief until YA 2023 or YA 2024, since her assessable income for YA 2020 to YA 2022 (i.e. during the course duration) did not exceed $22,000.

As Ms Lim’s assessable income did not exceed $22,000 in YA 2023, she may claim the relief of up to $5,500* in YA 2024.

* When a taxpayer defers a claim in Course Fees Relief, it can only be claimed once, with a maximum allowable relief of $5,500.

Scenario 2: Assessable income fluctuates above and below $22,000
情况 2：应评税收入在 22,000 元以上和以下波动

Mr Goh is an IT security executive. In 2020, he resigned from his company and took a 2-year Master's degree course in IT Security Management.

After completing his first year, he deferred his course for a year and in 2021, worked full time. He resumed his full-time course in 2022.

On completing his course in 2023, he was again employed by his former employer. His annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

Year

Year of Assessment (YA)

Annual Assessable Income

Course Fees Paid

Course Fees Relief

Year

2020

Year of Assessment (YA)

2021

Annual Assessable Income

$15,000

Course Fees Paid

$4,000

Course Fees Relief

Deferred

Year

2021

Year of Assessment (YA)

2022

Annual Assessable Income

$40,000

Course Fees Paid

Nil

Course Fees Relief

$4,000

Year

2022

Year of Assessment (YA)

2023

Annual Assessable Income

Nil

Course Fees Paid

$3,000

Course Fees Relief

Deferred

Year

2023

Year of Assessment (YA)

2024

Annual Assessable Income

$50,000

Course Fees Paid

Nil

Course Fees Relief

$3,000

In YA 2022, Mr Goh must claim the relief for course fees of $4,000 incurred in 2020 as his assessable income has exceeded $22,000 in YA 2022.

Similarly, in YA 2024, he must claim the relief on course fees of $3,000 incurred in 2022 as his annual income has exceeded $22,000 in YA 2024.

Scenario 3: Deferred claim is forfeited
情况 3：延期索赔被没收

Mrs Lau was a finance executive. She attended a 3-year part-time accountancy post-diploma course from 2019 to 2021. On completion, she became a homemaker.

Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

Year

Year of Assessment (YA)

Annual Assessable Income

Course Fees Paid

Course Fees Relief

Year

2019

Year of Assessment (YA)

2020

Annual Assessable Income

$20,000

Course Fees Paid

$2,500

Course Fees Relief

Deferred

Year

2020

Year of Assessment (YA)

2021

Annual Assessable Income

$25,000

Course Fees Paid

$4,000

Course Fees Relief

$5,500

Year

2021

Year of Assessment (YA)

2022

Annual Assessable Income

Nil

Course Fees Paid

$1,000

Course Fees Relief

Deferred

Year

2022

Year of Assessment (YA)

2023

Annual Assessable Income

Nil

Course Fees Paid

Nil

Course Fees Relief

Deferred

Year

2023

Year of Assessment (YA)

2024

Annual Assessable Income

Nil

Course Fees Paid

Nil

Course Fees Relief

Forfeited

In YA 2021, Mrs Lau must claim the relief for course fees incurred in 2019 and 2020 (total = $6,500) as her income exceeded $22,000 in YA 2021. The relief has been capped at $5,500.

As Mrs Lau has no assessable income during YA 2023 and YA 2024, she will not be able to claim the relief on the course fees ($1,000) incurred in 2021. This amount is forfeited in YA 2024.

Scenario 4: Claim in Year of Assessment 2024 for course taken in 2021
情况 4：在 2024 课税年度申索 2021 年修读的课程

Ms Tan is an engineer. She quit her job and took up a baking course in Mar 2021. She completed the course in Aug 2021. In Sep 2023, she opened a bakery.

Her annual assessable income, course fee expenditure and amount of Course Fees Relief are as follows:

YearYear of Assessment (YA)Annual Assessable IncomeCourse Fees PaidCourse Fees Relief
Year 2021Year of Assessment (YA) 2022Annual Assessable Income $80,000Course Fees Paid $3,000Course Fees Relief Nil. The course is not related to her profession as an engineer in 2021.
Year 2022Year of Assessment (YA) 2023Annual Assessable Income NilCourse Fees Paid NilCourse Fees Relief Nil
Year 2023Year of Assessment (YA) 2024Annual Assessable Income $30,000Course Fees Paid NilCourse Fees Relief $3,000. Her income is above $22,000 and she has changed her career to one that is relevant to her course. Therefore, she is eligible to claim Course Fees Relief.

How to claim 如何索赔

e-Filing 电子申报

  1. Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
    在 myTax 门户网站上使用您的 Singpass 或 Singpass 外国用户账户 （SFA） 登录。
  2. Go to “Individuals” > “File Income Tax Return”.
    前往 “个人” > “提交所得税申报表”。
  3. Select “File” To File Income Tax Return.
    选择“提交”以提交所得税申报表。
  4. Go to “4. Deductions, Tax Reliefs and Rebates”.
    转到 “4.扣除、税收减免和回扣”。
  5. Select "Add New" > “Course Fees”.
    选择 “Add New” > “Course Fees”。
  6. Fill in the relevant information and select “Update”. 
    填写相关信息，然后选择“更新”。

 

Paper filing 纸质申报

Form B1 & B 表格 B1 & B

Complete the item on “Course Fees Relief”.
填写 “Course Fees Relief” 项目。

FAQs 常见问题

I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Course Fees Relief?
我已经提交了所得税申报表。如果我忘记申索或需要更改课程费用减免的申索，应怎样做？

1. If you e-Filed your Income Tax Return

Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.

2. If you filed a paper Income Tax Return or are unable to re-file online

Please email us:

a. your request to claim or revise the relief;

b. the amount of relief that you wish to claim or revise;

c. the name of the institution/school and the course attended;

d. the date(s) of payment of the course fees;

e. the amount of course fees paid on each date in (d); and

f. your confirmation that you have met the qualifying conditions.

I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Course Fees Relief?
我已收到当前课税年度的税单。如果我需要更改课程费用减免申请，该怎么办？

Please file an amendment using the “Amend Tax Bill” digital service at myTax Portal within 30 days from the date of your tax bill.

If you are unable to use the digital service, you may email us:

  1. your request to claim or revise the relief;
  2. the amount of relief that you wish to claim or revise;
  3. the name of the institution/school and the course attended;
  4. the date(s) of payment of the course fees;
  5. the amount of course fees paid on each date in (4); and
  6. your confirmation that you have met the qualifying conditions.

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