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How to Claim Employment Expenses in Singapore: What IRAS Allows After Its October 2026 Warning
Short answer: To claim employment expenses in Singapore, the cost must be incurred for your official duties, not reimbursed by your employer, and not capital or private in nature. Keep receipts, never estimate, and enter the claim in your Income Tax Return. IRAS warned on 21 October 2026 that unsupported claims will be disallowed and may be penalised.
Key facts at a glance
- Three conditions must all be met: incurred for official duties, not reimbursed by the employer, and not capital or private in nature (IRAS employment expenses page, read 2 November 2026).
- IRAS media statement of 21 October 2026: more than 3,000 taxpayers have been identified making claims similar to those in circulating messages, and unsupported claims will be disallowed.
- Not allowable, per IRAS: personal meals, housing rent, home-to-work public transport, private car expenses (plates starting with “S”), and purchases of phones, computers and other devices.
- Records: keep invoices and receipts for 5 years; claims based on estimates are not acceptable. For YA 2026, keep them until 31 December 2030.
- Penalties: additional tax and penalties of up to three times the tax undercharged; on conviction in court, a fine of up to S$10,000, imprisonment of up to three years, or both.
- To fix a wrong claim, use the “Amend Tax Bill” digital service on myTax Portal.
This article is general information only and is not legal, tax or immigration advice. For matters needing legal advice, we work with a panel of experienced Singapore law firms.
What is an employment expense, and why did IRAS issue a warning?
An employment expense is a cost an employee pays personally while carrying out work, which may be deducted from employment income if it qualifies. On 21 October 2026, IRAS said misleading messages were encouraging claims for expenses that were never incurred or are not allowable, and that its compliance reviews had already identified over 3,000 taxpayers making similar claims.
Taxpayers whose claims need further review are contacted by IRAS and asked for supporting documents. IRAS also said taxpayers with valid, accurate and verifiable claims need not be concerned. The practical message for new arrivals on an Employment Pass or S Pass, who may file a Singapore return for the first time, is to treat online claim “hacks” with caution and rely on IRAS’s own pages. Our guide to Singapore income tax for EP holders and expats covers the wider filing picture.
What three tests must an expense pass?
An expense is deductible only if it satisfies every one of three conditions set out by IRAS. Failing any one means the claim is not allowed, however small the amount.
- It was incurred for the purpose of carrying out your official duties. IRAS describes allowable expenses as those wholly and exclusively incurred in producing your employment income in Singapore.
- It was not reimbursed by your employer. If your company repaid you, there is nothing left to claim.
- It is not capital or private in nature. A laptop is capital; a family dinner is private.
IRAS’s Annex B to the media statement adds two practical conditions: the amount must not be estimated, and you must have kept supporting documents showing the details of the expense.
Which expenses can you claim and which can you not?
Only expenses that meet the three tests are deductible, and IRAS’s Annex B gives examples by category. The table below summarises them, as read from IRAS on 2 November 2026. Each deductible item is allowed only if the general rules above are also met.
| Category | Not tax deductible (examples) | Tax deductible (examples) |
|---|---|---|
| Entertainment | Your own meals, including when working overtime; meals with family or colleagues; your own share of meals with clients | Meals paid for clients at business meetings, excluding your share |
| Transport and travel | Bus, taxi or MRT between home and office; all private car expenses (plates starting with “S”); air tickets and hotels for family members who travelled with you | Public transport between your office and a client’s office; your own air tickets and hotel for overseas client meetings |
| Referral fees, commission and discounts | Commission to a family member above the market rate for similar work | Referral fees or commission for introducing clients; discounts given to customers to secure deals |
| Telecommunications | Purchase of a mobile phone, computer or other electronics; phone or internet for private use; installation of lines for personal use; personal cloud storage | Phone or internet subscription for work, for example a separate work account |
| Others | Hobby club fees unrelated to work; expenses with a private element such as housing rent, personal grooming or gifts | Fees to professional bodies or societies; religious dues authorised by law (for example zakat fitrah) |
The media statement lists housing rent, personal meals, public transport between home and work, private cars and electronic devices as non-allowable examples. If you are unsure whether an item qualifies, IRAS advises asking before you claim.
Can you claim work-from-home expenses?
Possibly, but only if your employer required you to work from home and did not reimburse the cost. IRAS accepts a before-and-after comparison of your electricity and telecommunication bills as a proxy for the extra amount incurred.
For example, IRAS’s own illustration is a bill that rises from S$50 to S$60 after working from home: the S$10 difference may be claimed. For WiFi, the monthly subscription may be claimed only if it was set up to enable you to work from home; if you already had WiFi, nothing can be claimed. Installation and connection fees cannot be claimed because they are capital in nature. Where several people in one household work from home, IRAS accepts an equal split of shared expenses.
How do I claim employment expenses in Singapore?
You enter the claim in your Income Tax Return on myTax Portal, then keep the paperwork in case IRAS asks for it. IRAS does not require you to upload receipts with the return, but it can ask for them later.
- Work out which expenses pass the three tests, using the table above.
- Collect the invoices, receipts or vouchers for each one. Do not use estimates.
- Record each item in IRAS’s Employment Expenses Schedule (an Excel file on the IRAS employment expenses page).
- In your Income Tax Return, go to the section “1. Employment Income and Expenses”, select “Add New”, then “Employment Expenses”, and enter the amounts.
- File the return and store your records safely.
Your employer’s year-end income submission is a separate matter. Our guide to IR8A and IR21 explains what the employer files, and the Auto-Inclusion Scheme explains how that income reaches your return.
What records must I keep, and for how long?
Keep complete and proper records of all expenses for 5 years. IRAS’s example: expenses incurred in 2025 for Year of Assessment 2026 must be kept until 31 December 2030.
Records should be invoices, receipts, vouchers and other documents that show the details of each expense. A bank statement alone, a screenshot of a message or a round-number estimate is a weak basis for a claim. IRAS states that estimates and improper records are not acceptable for tax declaration.
What should I do if I made a wrong claim?
Correct it promptly. IRAS asks taxpayers who made incorrect or unsupported employment expense claims to amend or withdraw them through the “Amend Tax Bill” digital service immediately.
- Log in to myTax Portal and use “Amend Tax Bill” to adjust or withdraw the claim.
- To withdraw all your claims, IRAS also offers a “Withdraw Employment Expense Claims” form (FormSG).
- If you cannot make the change through the service, chat with IRAS for assistance.
Our retrenchment article, Are Retrenchment Benefits Taxable in Singapore?, shows another area where reading IRAS’s own guidance avoids filing errors.
What are the penalties for a false claim?
IRAS may impose additional tax and penalties of up to three times the tax undercharged. Individuals charged in court may also face a fine of up to S$10,000, imprisonment of up to three years, or both.
| Situation | Consequence stated by IRAS |
|---|---|
| Claim cannot be supported with records | Disallowed |
| False, incorrect or unsupported claim | Additional tax and penalties of up to three times the tax undercharged |
| Charged in court | Fine not exceeding S$10,000, or imprisonment not exceeding three years, or both |
IRAS also advises the public not to create, circulate or act on information that encourages false claims.
Frequently asked questions
Can I claim my laptop or mobile phone?
No. IRAS lists purchases of electronic devices, such as mobile phones and computers, as non-allowable, even when bought for work. A subscription for a separate work phone or internet account may qualify.
Can I claim a taxi from home to the office?
No. IRAS lists public transport between home and the workplace as non-allowable. Public transport between your office and a client’s office may qualify.
My employer reimbursed part of the cost. Can I claim the rest?
The condition is that the expense is not reimbursed by your employer. IRAS’s published rules do not describe a partial claim, so check with IRAS before claiming any amount that was partly repaid.
Do I send my receipts to IRAS when I file?
No. You only need to submit supporting documents when IRAS asks for them, but you must keep them for 5 years.
I claimed something I should not have. Will I be penalised?
IRAS says those who deliberately make false claims may face penalties and enforcement action, and that incorrect claims should be amended or withdrawn immediately. Using Amend Tax Bill promptly is the step IRAS asks for.
Official sources: IRAS media statement, 21 October 2026 and IRAS: Employment expenses (both read on 2 November 2026).
If you are moving to Singapore or changing passes and want help with pass, PR and citizenship applications, contact Little Big Employment Agency. Email [email protected] or Call/SMS/WhatsApp +65 8501 7133.
Last reviewed: 2 November 2026. The Editorial Team, Little Big Employment Agency.
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