Course Funding Support

Eligibility Criteria

Course Fees Relief is given to encourage individuals to continuously upgrade their skills and enhance employability. Applicants can claim the actual course fees incurred by themselves up to a maximum of S$5,500 each year.

Any amount paid or reimbursed by their employers or any other organisations cannot be claimed. Areas claimable include:

• Aptitude test fees (for computer courses)
• Examination fees
• Registration or enrolment fees
• Tuition fees

For courses that span several years and where full payment has been made upfront, applicants may divide the course fees paid equally over the years.

Courses

Applicants can claim relief for the Year of Assessment (YA) 2024 on the course fees incurred in 2023 for:

• Any course, seminar or conference they attended in 2023 leading to an approved academic, professional or vocation qualification
• Any course, seminar or conference they attended in 2023 that is relevant to their current employment, trade, business, profession or vocation
• 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

Courses Not Eligible For Relief

• Courses, seminars or conferences for recreational or leisure purposes;
• Courses, seminars and conferences for general skills or knowledge (e.g. Internet surfing course, social media skills, basic website building skills and Microsoft Office skills); and
• Courses, seminars and conferences to acquire skills or knowledge for a hobby instead of your profession (e.g. photography, language and sports courses).
• Polytechnic/University courses if graduates have never exercised any employment or carried on any trade, profession or vocation previously.

Application Process

1. Step 1: Login to myTax Portal and file your income tax return.
2. Step 2: Add in course fee details under Deductions, Reliefs and Parenthood Tax Rebate in your income tax form.