§ 15 — Deductions not allowed

15.—(1) Despite the provisions of this Act, for the purpose of ascertaining the income of any person, no deduction is allowed in respect of —(a)

domestic or private expenses except as provided in section 14(1)(g);

(b)

any disbursements or expenses not being money wholly and exclusively laid out or expended for the purpose of acquiring the income;

(c)

any capital withdrawn or any sum employed or intended to be employed as capital except as provided in section 14(1)(h);

(d)

any capital employed in improvements other than improvements effected in the replanting of a plantation;

(e)

any sum recoverable under an insurance or contract of indemnity;

(f)

rent or cost of repairs to any premises or part of premises not paid or incurred for the purpose of producing the income;

(g)

any amount paid or payable in respect of income tax in Singapore (including MTT and DTT), or in respect of any tax on income (by whatever name called) in any country outside Singapore;[Act 36 of 2024 wef 20/03/2025]

(ga)

any amount paid or payable in respect of any excluded top-up tax or qualified domestic minimum top-up tax;[Act 36 of 2024 wef 20/03/2025]

(h)

any amount paid or payable in respect of goods and services tax by the person if the person, being required to be registered under the Goods and Services Tax Act 1993, has failed to do so, or if the person is entitled under that Act to credit that amount of tax as an input tax;

(i)

any payment to any provident, savings, widows’ and orphans’ or other society or fund, including the Supplementary Retirement Scheme, except —(i)

such payment made by an employer on behalf of the employer’s employee to the Central Provident Fund that is obligatory under the Central Provident Fund Act 1953;

(ii)

such payment made by an employer on behalf of the employer’s employee to the retirement account or special account of that employee in accordance with section 18 of the Central Provident Fund Act 1953;

(iia)

such payment made on or after 1 January 2026 by an employer on behalf of the employer’s employee directed to be paid to the medisave account of that employee in accordance with section 13B of the Central Provident Fund Act 1953;[Act 25 of 2025 wef 08/12/2025]

(iib)

such payment made by a platform operator on behalf of a platform worker of the platform operator that is obligatory under section 8A(1) of the Central Provident Fund Act 1953;[Act 30 of 2024 wef 01/01/2025]

[Act 25 of 2025 wef 08/12/2025]

(iic)

such payment made by a platform operator on behalf of a platform worker of the platform operator to the retirement account or special account of that platform worker in accordance with section 18 of the Central Provident Fund Act 1953;[Act 30 of 2024 wef 01/01/2025]

[Act 25 of 2025 wef 08/12/2025]

(iii)

such payment made by an employer on behalf of the employer’s employee to the SRS account of that employee up to the amount of the SRS contribution cap applicable to that employee as determined in accordance with regulations made under section 10G(11); and

(iv)

such payments as are allowed under section 14(1)(e), (f), (fb) and (fc);[Act 30 of 2024 wef 01/01/2025]

(j)

any sum referred to in section 12(6) payable by any person outside Singapore to another person outside Singapore except where the sum is exempt from tax, or tax has been deducted and accounted for under section 45;

(k)

any outgoings and expenses, whether directly or in the form of reimbursements, and any claim for the cost of renewal incurred on or after 1 April 1998 in respect of a motor car (whether owned by the person or any other person) which is constructed or adapted for the carriage of not more than 7 passengers (exclusive of the driver) and the weight of which unladen does not exceed 3,000 kilograms except —(i)

a taxi, but subject to subsection (2D);

(ii)

a motor car registered outside Singapore and used exclusively outside Singapore;

(iii)

a private hire car if the person is carrying on the business of hiring out cars and the private hire car is used by the person principally for hiring;

(iv)

a motor car which was registered before 1 April 1998 as a business service passenger vehicle for the purposes of the Road Traffic Act 1961;

(v)

a motor car registered on or after 1 April 1998 which is used principally for instructional purposes if the person is carrying on the business of providing driving instruction and holds a driving school licence or driving instructor’s licence issued under the Road Traffic Act 1961;

(vi)

a chauffeured private hire car used by the person (being an individual who holds a vocational licence granted under section 110 of the Road Traffic Act 1961 authorising the individual to drive, or who is otherwise permitted under that Act to drive, a chauffeured private hire car) other than as an employee of another, but subject to subsection (2E); and

(vii)

a chauffeured private hire car used principally by the person (not being an individual mentioned in sub‑paragraph (vi)) to carry on the business of providing chauffeur services, but subject to subsection (2F);

(l)

any outgoings and expenses incurred in respect of any designated unit trust within the meaning of section 35(14) if the person is a unit holder of such trust;

(m)

any amount of output tax paid or payable under the Goods and Services Tax Act 1993 which is borne by the person if the person is registered as a taxable person under that Act, but not any amount of output tax paid or payable on a reverse charge supply under section 14(2) of that Act, to the extent that credit of such amount as input tax is not allowed under that Act;

(n)

[Deleted by Act 37 of 2014]

(o)

[Deleted by Act 19 of 2013]

(p)

any outgoings and expenses, whether directly or in the form of reimbursements, incurred in respect of any right or benefit granted to any person to acquire shares on or after 1 January 2002 in any company, if the right or benefit is not granted by reason of any office or employment held in Singapore by the person;[Act 25 of 2025 wef 08/12/2025]

(q)

any outgoings and expenses, whether directly or in the form of reimbursements, incurred by any company in respect of any right or benefit granted to any person, by reason of any office or employment held in Singapore by that person, to acquire shares (other than treasury shares, or shares in respect of which the company is allowed a deduction under section 14M(7) or (8A) or 14MA(1)) of a holding company of that company; or[Act 25 of 2025 wef 08/12/2025]

(r)

any payment made, or any outgoings and expenses incurred, by the person in furtherance of, or in connection with, the commission of an offence under Part 3 of the Prevention of Corruption Act 1960 or section 161, 162, 163, 164, 165, 204B, 213, 214 or 215 of the Penal Code 1871.[Act 25 of 2025 wef 08/12/2025]

[37/2014; 45/2018; 52/2018; 32/2019; 41/2020]

(2) Subsection (1)(b) and (d) does not apply to any expenditure which qualifies for deduction under section 14A, 14C, 14D, 14E, 14EA, 14EB, 14F, 14G, 14H, 14I, 14J, 14K, 14L, 14M, 14MA, 14N, 14P, 14S, 14T or 14U.[2/2016; 39/2017; 41/2020]

[Act 30 of 2023 wef 30/10/2023]

[Act 25 of 2025 wef 19/02/2025]

[Act 25 of 2025 wef 08/12/2025]

(2A) Subsection (1)(b) does not apply to any expenditure which qualifies for deduction under section 14V, 14Z or 14ZJ.[37/2014; 34/2016]

[Act 25 of 2025 wef 08/12/2025]

(2B) Subsection (1)(b) and (c) does not apply to any expenditure which qualifies for deduction under section 14Y.[34/2016]

(2C) Besides subsection (1)(b) and (d) (which is disapplied under subsection (2)), the other paragraphs of subsection (1) also do not apply to expenditure which qualifies for deduction under section 14C(1)(g) or 14EB.[39/2017]

[Act 25 of 2025 wef 19/02/2025]

(2D) For the purposes of subsection (1)(k)(i) —(a)

outgoings and expenses incurred on or after 12 November 2018 are only deductible if they are attributable to the use of the taxi for an authorised purpose; and

(b)

the cost of renewal in respect of the taxi incurred on or after that date is only deductible if the person is one to whom an allowance under section 19 may be made in respect of the taxi by reason of that person being one mentioned in section 19(5)(a)(i), (ii) or (iii).[45/2018]

(2E) Subsection (1)(k)(vi) —(a)

only applies to outgoings and expenses incurred in the basis period for the year of assessment 2019 or a subsequent year of assessment and that are attributable to the use of the chauffeured private hire car for an authorised purpose; and

(b)

does not apply to the cost of renewal in respect of the car.[45/2018]

(2F) Subsection (1)(k)(vii) only applies to outgoings and expenses, and the cost of renewal in respect of the chauffeured private hire car, incurred in the basis period for the year of assessment 2021 or a subsequent year of assessment.[41/2020]

(2G) Subsection (1)(b) and (c) does not apply to any expenditure that qualifies for deduction under section 14ZE.[27/2021]

(2H) Subsection (1)(b) and (f) does not apply to any expenditure that qualifies for deduction under section 14ZF.[27/2021]

(3) [Deleted by Act 33 of 2022 wef 04/11/2022]

(4) In this section, “authorised purpose” and “chauffeured private hire car” have the meanings given by section 14ZA(8).[45/2018]

—(1) Despite the provisions of this Act, for the purpose of ascertaining the income of any person, no deduction is allowed in respect of —(a)

domestic or private expenses except as provided in section 14(1)(g);

(b)

any disbursements or expenses not being money wholly and exclusively laid out or expended for the purpose of acquiring the income;

(c)

any capital withdrawn or any sum employed or intended to be employed as capital except as provided in section 14(1)(h);

(d)

any capital employed in improvements other than improvements effected in the replanting of a plantation;

(e)

any sum recoverable under an insurance or contract of indemnity;

(f)

rent or cost of repairs to any premises or part of premises not paid or incurred for the purpose of producing the income;

(g)

any amount paid or payable in respect of income tax in Singapore (including MTT and DTT), or in respect of any tax on income (by whatever name called) in any country outside Singapore;[Act 36 of 2024 wef 20/03/2025]

(ga)

any amount paid or payable in respect of any excluded top-up tax or qualified domestic minimum top-up tax;[Act 36 of 2024 wef 20/03/2025]

(h)

any amount paid or payable in respect of goods and services tax by the person if the person, being required to be registered under the Goods and Services Tax Act 1993, has failed to do so, or if the person is entitled under that Act to credit that amount of tax as an input tax;

(i)

any payment to any provident, savings, widows’ and orphans’ or other society or fund, including the Supplementary Retirement Scheme, except —(i)

such payment made by an employer on behalf of the employer’s employee to the Central Provident Fund that is obligatory under the Central Provident Fund Act 1953;

(ii)

such payment made by an employer on behalf of the employer’s employee to the retirement account or special account of that employee in accordance with section 18 of the Central Provident Fund Act 1953;

(iia)

such payment made on or after 1 January 2026 by an employer on behalf of the employer’s employee directed to be paid to the medisave account of that employee in accordance with section 13B of the Central Provident Fund Act 1953;[Act 25 of 2025 wef 08/12/2025]

(iib)

such payment made by a platform operator on behalf of a platform worker of the platform operator that is obligatory under section 8A(1) of the Central Provident Fund Act 1953;[Act 30 of 2024 wef 01/01/2025]

[Act 25 of 2025 wef 08/12/2025]

(iic)

such payment made by a platform operator on behalf of a platform worker of the platform operator to the retirement account or special account of that platform worker in accordance with section 18 of the Central Provident Fund Act 1953;[Act 30 of 2024 wef 01/01/2025]

[Act 25 of 2025 wef 08/12/2025]

(iii)

such payment made by an employer on behalf of the employer’s employee to the SRS account of that employee up to the amount of the SRS contribution cap applicable to that employee as determined in accordance with regulations made under section 10G(11); and

(iv)

such payments as are allowed under section 14(1)(e), (f), (fb) and (fc);[Act 30 of 2024 wef 01/01/2025]

(j)

any sum referred to in section 12(6) payable by any person outside Singapore to another person outside Singapore except where the sum is exempt from tax, or tax has been deducted and accounted for under section 45;

(k)

any outgoings and expenses, whether directly or in the form of reimbursements, and any claim for the cost of renewal incurred on or after 1 April 1998 in respect of a motor car (whether owned by the person or any other person) which is constructed or adapted for the carriage of not more than 7 passengers (exclusive of the driver) and the weight of which unladen does not exceed 3,000 kilograms except —(i)

a taxi, but subject to subsection (2D);

(ii)

a motor car registered outside Singapore and used exclusively outside Singapore;

(iii)

a private hire car if the person is carrying on the business of hiring out cars and the private hire car is used by the person principally for hiring;

(iv)

a motor car which was registered before 1 April 1998 as a business service passenger vehicle for the purposes of the Road Traffic Act 1961;

(v)

a motor car registered on or after 1 April 1998 which is used principally for instructional purposes if the person is carrying on the business of providing driving instruction and holds a driving school licence or driving instructor’s licence issued under the Road Traffic Act 1961;

(vi)

a chauffeured private hire car used by the person (being an individual who holds a vocational licence granted under section 110 of the Road Traffic Act 1961 authorising the individual to drive, or who is otherwise permitted under that Act to drive, a chauffeured private hire car) other than as an employee of another, but subject to subsection (2E); and

(vii)

a chauffeured private hire car used principally by the person (not being an individual mentioned in sub‑paragraph (vi)) to carry on the business of providing chauffeur services, but subject to subsection (2F);

(l)

any outgoings and expenses incurred in respect of any designated unit trust within the meaning of section 35(14) if the person is a unit holder of such trust;

(m)

any amount of output tax paid or payable under the Goods and Services Tax Act 1993 which is borne by the person if the person is registered as a taxable person under that Act, but not any amount of output tax paid or payable on a reverse charge supply under section 14(2) of that Act, to the extent that credit of such amount as input tax is not allowed under that Act;

(n)

[Deleted by Act 37 of 2014]

(o)

[Deleted by Act 19 of 2013]

(p)

any outgoings and expenses, whether directly or in the form of reimbursements, incurred in respect of any right or benefit granted to any person to acquire shares on or after 1 January 2002 in any company, if the right or benefit is not granted by reason of any office or employment held in Singapore by the person;[Act 25 of 2025 wef 08/12/2025]

(q)

any outgoings and expenses, whether directly or in the form of reimbursements, incurred by any company in respect of any right or benefit granted to any person, by reason of any office or employment held in Singapore by that person, to acquire shares (other than treasury shares, or shares in respect of which the company is allowed a deduction under section 14M(7) or (8A) or 14MA(1)) of a holding company of that company; or[Act 25 of 2025 wef 08/12/2025]

(r)

any payment made, or any outgoings and expenses incurred, by the person in furtherance of, or in connection with, the commission of an offence under Part 3 of the Prevention of Corruption Act 1960 or section 161, 162, 163, 164, 165, 204B, 213, 214 or 215 of the Penal Code 1871.[Act 25 of 2025 wef 08/12/2025]

[37/2014; 45/2018; 52/2018; 32/2019; 41/2020]

(2) Subsection (1)(b) and (d) does not apply to any expenditure which qualifies for deduction under section 14A, 14C, 14D, 14E, 14EA, 14EB, 14F, 14G, 14H, 14I, 14J, 14K, 14L, 14M, 14MA, 14N, 14P, 14S, 14T or 14U.[2/2016; 39/2017; 41/2020]

[Act 30 of 2023 wef 30/10/2023]

[Act 25 of 2025 wef 19/02/2025]

[Act 25 of 2025 wef 08/12/2025]

(2A) Subsection (1)(b) does not apply to any expenditure which qualifies for deduction under section 14V, 14Z or 14ZJ.[37/2014; 34/2016]

[Act 25 of 2025 wef 08/12/2025]

(2B) Subsection (1)(b) and (c) does not apply to any expenditure which qualifies for deduction under section 14Y.[34/2016]

(2C) Besides subsection (1)(b) and (d) (which is disapplied under subsection (2)), the other paragraphs of subsection (1) also do not apply to expenditure which qualifies for deduction under section 14C(1)(g) or 14EB.[39/2017]

[Act 25 of 2025 wef 19/02/2025]

(2D) For the purposes of subsection (1)(k)(i) —(a)

outgoings and expenses incurred on or after 12 November 2018 are only deductible if they are attributable to the use of the taxi for an authorised purpose; and

(b)

the cost of renewal in respect of the taxi incurred on or after that date is only deductible if the person is one to whom an allowance under section 19 may be made in respect of the taxi by reason of that person being one mentioned in section 19(5)(a)(i), (ii) or (iii).[45/2018]

(2E) Subsection (1)(k)(vi) —(a)

only applies to outgoings and expenses incurred in the basis period for the year of assessment 2019 or a subsequent year of assessment and that are attributable to the use of the chauffeured private hire car for an authorised purpose; and

(b)

does not apply to the cost of renewal in respect of the car.[45/2018]

(2F) Subsection (1)(k)(vii) only applies to outgoings and expenses, and the cost of renewal in respect of the chauffeured private hire car, incurred in the basis period for the year of assessment 2021 or a subsequent year of assessment.[41/2020]

(2G) Subsection (1)(b) and (c) does not apply to any expenditure that qualifies for deduction under section 14ZE.[27/2021]

(2H) Subsection (1)(b) and (f) does not apply to any expenditure that qualifies for deduction under section 14ZF.[27/2021]

(3) [Deleted by Act 33 of 2022 wef 04/11/2022]

(4) In this section, “authorised purpose” and “chauffeured private hire car” have the meanings given by section 14ZA(8).[45/2018]