Tax deductions by occupation in Singapore
What the work costs is much the same wherever you do it. How you claim it is not — so each guide below pairs the spending with the rules that apply in Singapore. You report through Form B as a self-employed person.
Income tax in Singapore
Self-employed income is reported as trade income and taxed at the personal resident rates, which are progressive and comparatively low. Singapore does not tax capital gains, and income is assessed for the Year of Assessment following the year you earned it.
GST in Singapore
- Rate
- 9%
- Registration
- SGD 1 million turnover/yr
- Returns
- Quarterly (GST F5)
This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with IRAS or a registered tax adviser, and keep records to back up every claim.
How Singapore treats the big three
Vehicle and travel
Private motor car expenses are generally not deductible, which is a sharper rule than most countries — other business travel costs remain claimable.
Home workspace
The business-use share of workspace costs such as electricity and internet is claimable where it relates to earning trade income.
Equipment and higher-cost gear
Equipment is claimed through capital allowances, with lower-value assets often written off over a shorter period.
Worth knowing in Singapore
The private-car rule surprises people. Expenses for a private motor car are generally not deductible even when the trip was for work, so plan around it rather than assuming a mileage claim exists.
Guides for Singapore
Content creators & influencers
As a content creator you can generally claim the gear, software, phone and internet you use to make content — and the part most people miss is that gifted products and platform tips count as income you must declare.
- Gifted items of $100 or less can stay off your return
- Paid review? The samples you bought are claimable
Streamers & gamers
As a streamer you can generally claim the PC, peripherals and capture gear you stream with, plus the work share of your internet — and subs, bits, donations and tournament winnings from a business activity are income you declare.
- Subscriptions from followers are taxable, even part-time
- Under 21? Your guardian handles the filing
Online sellers & resellers
If you sell online you can generally claim the cost of your stock, platform and payment fees, packaging and postage — and the point where a hobby becomes a business is what decides whether you declare the income at all.
- Sales through overseas platforms are taxed here
- Overseas-stocked sales of S$400 or less fall under GST
Designers & digital freelancers
As a designer you can generally claim your software subscriptions, the hardware you work on, portfolio and website costs, and the materials that go into the work.
- The royalty concession for artistic work is phasing out
Performing artists & musicians
As a performing artist you can generally claim your instruments and equipment, coaching and lessons that maintain your craft, agent commission, and travel to auditions and performances.
- Stage styling is claimable, and ang bao counts as income
- Performing here as a non-resident: 15% withheld
Australia has the full set — all 26 occupation guides.
Self-employed tax in Singapore — common questions
Do I need to register for GST in Singapore?
The registration threshold is high compared with most countries, so many self-employed people never reach it. Registering voluntarily is possible but commits you to charging GST and filing returns. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with IRAS or a registered tax adviser, and keep records to back up every claim.
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