Lifelong learning pays—literally, in tax savings. For the Year of Assessment (YA) 2025, you can claim up to $5,500 in Course Fees Relief for eligible course expenses you incurred in 2024. This is important because the scheme ends from YA 2026. If you’re planning a diploma, certification, or professional upskilling, here’s a concise guide to what qualifies, how much you can claim, and how to file.
At a Glance
| Scheme | Course Fees Relief (personal income tax relief) |
| Year of Assessment | 2025 (for fees paid in 2024) |
| Country | Singapore |
| Maximum Claim | $5,500 per YA (cap applies no matter how many courses) |
| Who Claims | Individual taxpayers who paid eligible course fees out-of-pocket |
| How It Helps | Offsets taxable income (not a cash payout) |
| Where to File | IRAS (iras.gov.sg) |
What Is Course Fees Relief?
Course Fees Relief is a personal income tax deduction for fees you personally paid on education or training that enhances employability. It’s designed to support upskilling in a changing economy—but YA 2025 is the last full year to use it before the scheme ceases from YA 2026.
Maximum Claimable Amount
- Cap: Up to $5,500 per YA.
- The cap applies even if you took multiple eligible courses.
- You can only claim the net amount you paid after subtracting subsidies, employer sponsorship, or SkillsFuture Credit.
Examples
- Example 1: Fees = $6,000 → Claim $5,500 (cap reached).
- Example 2: Fees = $4,800 → Claim $4,800 (below cap).
- Example 3: Fees = $6,000, employer reimburses $3,000 → Claim $3,000 (only your out-of-pocket cost).
Eligible Course Costs
- Tuition/course fees
- Examination fees
- Registration/enrolment fees
- Relevant skills proficiency tests (e.g., computer skills) tied to your work/profession
What Doesn’t Qualify
- Hobby or recreational courses (e.g., cooking, photography, yoga, art).
- General interest modules not connected to employment (e.g., basic Microsoft Office or foreign language) unless required for your job.
- Amounts not paid by you (e.g., paid by your employer, government subsidy, or SkillsFuture Credit). You may only claim the portion you personally paid.
Eligibility to Claim
- The course should lead to a qualification (academic, professional, or vocational) or enhance employability.
- The course must be related to your current job or intended trade/profession. If you’re unemployed, it should be clearly connected to your target work.
- You must have paid the fees yourself (out-of-pocket), in 2024, to claim under YA 2025.
Deferring Your Claim (Lower-Income Option)
If your assessable income is $22,000 or less for a YA, you can defer your Course Fees Relief for up to 2 YAs and claim when your income exceeds $22,000. This prevents losing relief in a non-taxable year.
How to Claim (e-Filing for YA 2025)
- When filing your YA 2025 tax return on IRAS myTax Portal, select Course Fees Relief under reliefs/deductions.
- Enter the course details, provider, amount paid, and date(s) of payment in 2024.
- Keep your supporting documents (invoices, receipts, proof of payment, and proof of any subsidies/sponsorship) in case IRAS requests them.
Important Update — Last Year Left
Course Fees Relief ends from YA 2026. YA 2025 is the final assessment year to use this tax deduction. Policy focus is shifting toward direct training subsidies (e.g., SkillsFuture) instead of post-course tax relief.
FAQ — $5,500 Course Fees Relief 2025
Can I claim if my employer covered part of the fees?
Yes. You can only claim the portion you personally paid after deducting the employer-sponsored amount.
If I used SkillsFuture Credit, can I claim the full course fee?
No. You can only claim the net out-of-pocket amount after SkillsFuture Credit.
I enrolled in 2024 but the course ended in 2025. Is it claimable for YA 2025?
Yes, as long as the fees were incurred in 2024, they fall under YA 2025.
What if I’m not taxable this year?
If your assessable income is $22,000 or below, you can defer the relief for up to two YAs and claim when your income exceeds $22,000.
Resource
Note: This summary is for general guidance. Always refer to IRAS for official rules, definitions, and the latest updates.