Employment expenses are expenses that are 'wholly and exclusively' incurred in the production of your employment income in Singapore. These expenses may be deducted from your employment income as long as they are allowable expenses.
Allowable Expenses
The expense may be allowed when the following conditions are satisfied:
The expense was incurred while carrying out your official duties;
The expense was not reimbursed by your employer; and
The expense was not capital or private in nature.
Examples of Allowable Expenses
Entertainment expenses incurred in entertaining clients
Mosque building fund, zakat , fitrah or any other religious dues authorised by law
Subscriptions paid to professional bodies or society for professional updates, knowledge and networking
Travelling expenses incurred on public transport, such as buses, trains, taxis
