Singapore Course Fees Relief Calculator 2026 — IRAS YA2026 Maximum S$5,500 SkillsFuture, Professional Development & CPF Chargeable Income Deduction via myTax Portal

Course Fees Relief allows Singapore tax residents who are employed or self-employed to claim tax relief on fees paid for qualifying courses of study or training in YA 2026 (courses paid for in 2025). The maximum relief is S$5,500 per year. To qualify, you must have earned income in the year, the course must lead to a recognized qualification or improve your skills relevant to your employment, and you must be resident in Singapore for tax purposes.

The maximum Course Fees Relief for YA 2026 is S$5,500 per Year of Assessment. This cap applies to the net amount of qualifying course fees paid — i.e., after deducting employer reimbursements, SkillsFuture Credit used, WSQ subsidies, and any other government grants. The S$5,500 cap is per taxpayer, not per course. If you attended multiple qualifying courses in 2025, the combined net fees are still capped at S$5,500 in total.

Qualifying courses include: courses leading to a recognized academic degree, professional diploma, or vocational qualification; SkillsFuture-approved programmes and WSQ (Workforce Skills Qualification) courses; professional certification courses directly relevant to your current or future employment (e.g., CFA, CPA, AWS, PMP, ACCA, legal bar exams); language courses that are work-related; and part-time degree or diploma programmes at approved Singapore institutions (SIM, SUSS, UniSIM, MDIS, Kaplan, etc.). Overseas courses may also qualify if they lead to a recognized international qualification.

Non-qualifying courses include: hobby or leisure courses (cooking, photography, music, art for personal enjoyment); general interest courses not linked to employment; courses fully reimbursed by your employer or fully subsidised by government grants; personal development courses without a qualification component; fitness or sports training; and courses taken by your children (not yourself). If a course is partially recreational and partially work-related, only the work-related component may be claimed, and you should be able to demonstrate the relevance to IRAS if queried.

SkillsFuture Credit (SFC) is a grant you use to pay course fees. The amount paid using SFC must be deducted from your Course Fees Relief claim — you can only claim the net out-of-pocket amount you actually paid in cash. Example: A course costs S$1,500. You use S$500 SFC and pay S$1,000 cash. Your IRAS Course Fees Relief is S$1,000 (not S$1,500). Your SFC account statement will show the amount used. Keep this for IRAS verification if needed. SFC and Course Fees Relief are separate — SFC pays fees upfront, while Course Fees Relief is the subsequent IRAS tax deduction.

You can only claim the net amount that your employer did NOT reimburse. If your employer reimbursed 100% of your course fees, you cannot claim any Course Fees Relief as you had no net out-of-pocket expenditure. If your employer reimbursed 50%, you can claim the remaining 50% as Course Fees Relief (subject to the S$5,500 cap). Employer reimbursements are typically processed through payroll or expense claims — keep the reimbursement record for your documentation.

Yes, in both cases, with conditions. For overseas courses: the course must lead to a recognized qualification (e.g., a UK chartered accountancy qualification, US CPA exam) and the institution must be reputable. For online courses: platforms like Coursera, edX, Udemy, LinkedIn Learning, and similar may qualify if the course leads to a recognized certificate or is directly relevant to your professional skills. General online learning subscriptions without specific certification outcomes may not qualify. IRAS does not maintain a specific approved list for online courses — you assess qualification relevance and keep documentation.

Yes. Course Fees Relief (up to S$5,500) counts toward the S$80,000 aggregate personal income tax relief cap. Given its modest amount, it typically does not significantly affect cap utilisation. For example, if you have CPF contributions (S$19,200), EIR (S$1,000), NSman relief (S$3,000), and SRS (S$15,300) totalling S$38,500, adding S$5,500 in Course Fees Relief brings you to S$44,000 — well within the cap with S$36,000 remaining for parent relief, CPF top-up, or additional SRS.

Yes, but not on the same amount. SkillsFuture Credit is used to pay course fees (reducing your out-of-pocket cost). Course Fees Relief is the IRAS tax deduction on the remaining net amount you paid. For a S$2,000 course where you use S$800 SFC and pay S$1,200 cash: you claim S$1,200 in Course Fees Relief (not S$2,000). The S$800 SFC portion is already a government benefit and cannot also generate a tax deduction. They work together but on different portions of the same course fee.

Generally, Course Fees Relief is designed for part-time or evening courses, not full-time degree programmes. If you are a full-time student with no employment income, you will not qualify (you need earned income). However, if you are a working adult pursuing a part-time degree at NUS, NTU, SMU, or SUSS (formerly UniSIM) while maintaining full-time employment, you can claim Course Fees Relief on the tuition fees paid (net of any MOE tuition fee loan and subsidies), subject to the S$5,500 cap.

SkillsFuture Credit (SFC) is a S$500 government grant (plus top-ups for certain eligible groups) that goes into a personal account and can be used to pay for approved courses upfront. It is not a tax deduction — it is actual cash to pay fees. Course Fees Relief is an IRAS personal income tax relief that reduces your chargeable income (up to S$5,500) based on qualifying course fees you paid out-of-pocket. They are complementary: use SFC to reduce the fees you pay, then claim Course Fees Relief on the remaining net amount you paid yourself.

Yes. Course Fees Relief is an individual relief — each spouse can independently claim up to S$5,500 per year for their own qualifying courses. There is no household limit. If the husband takes a CFA preparation course (net S$3,000) and the wife takes an ACCA module (net S$4,500), both can claim their respective amounts independently (both capped at S$5,500 individually). The claims are made on each person’s own IRAS Form B1 via myTax Portal with their own Singpass login.

Keep these documents for at least 5 years in case IRAS requests verification: official course fee invoices or receipts from the institution; proof of payment (bank statement, credit card statement); SkillsFuture Credit usage statement (from the MySkillsFuture portal); employer reimbursement letters or pay slips showing reimbursement; subsidy approval letters (WSQ, MCES, etc.); certificate of completion or enrollment confirmation. You do not typically submit these with your return, but must be able to produce them if IRAS audits your claim.

Professional membership fees (e.g., annual subscription to ISCA, the Singapore Institute of Chartered Accountants, or the Singapore Medical Council) are generally NOT eligible for Course Fees Relief. However, examination fees for professional qualifications (CFA exam fees, ACCA examination registration fees, SIM examination fees) may qualify as they are directly tied to obtaining a recognized professional qualification. Course Fees Relief focuses on education and training leading to qualifications — administrative membership fees are not the same as course fees.

Any government subsidies — including WSQ (Workforce Skills Qualification) subsidies, MCES (Mid-Career Enhanced Subsidy), Enhanced Training Support for SMEs, or other course fee subsidies from SSG (SkillsFuture Singapore) — must be deducted from your gross course fees before claiming Course Fees Relief. These subsidies are government benefits and cannot be double-counted as a personal tax deduction. Your institution will typically show the subsidised amount on your invoice. Claim only your net out-of-pocket payment as Course Fees Relief.

Log into myTax Portal at mytax.iras.gov.sg using your Singpass. Select “File Income Tax Return” for YA 2026. In the “Tax Reliefs” section, scroll to “Course Fees Relief.” Enter the total net course fees paid in 2025 (gross fees minus employer reimbursements, SFC used, and government subsidies), up to a maximum of S$5,500. IRAS does not pre-fill this relief as it is not automatically reported by institutions. You must manually enter the amount and maintain supporting documentation. File by 18 April 2026 for e-filing.