Only expenses incurred wholly and exclusively for business purposes (i.e., to generate the income) may be claimed as tax deductions.
No, only the mandatory employee contributions made to the Central Provident Fund (CPF) by a Singapore citizen / Singapore Permanent Resident (SPR) may be claimed as a tax relief. Employee contributions to overseas social security and pension funds cannot be claimed as relief or tax deduction in Singapore.
Donations made to approved Institutions of Public Character (IPC) in Singapore can qualify for tax deductions of 2.5 times the qualifying donation amount. Tax deductions cannot be claimed from donations made to foreign charities.
Information would be automatically transmitted to the IRAS by the IPC and included in your assessment if you have provided your NRIC or Foreign Identification Number (FIN) to the IPC at the time of donation. If this has not been provided to the IPC as the time of donation, no tax deduction can be claimed.
From 1 January 2025 to 31 December 2028, you can also claim 100% tax deduction for qualifying cash donations made towards approved overseas emergency humanitarian assistance causes through designated charities with a valid Fund-Raising for Foreign Charitable Purposes permit from the Commissioner of Charities.