Last Updated on June 26, 2023 by Parentology

Did you know that you are not required to be a National Serviceman (NSmen) to be entitled to the NSman tax relief?

Although this tax relief is given to recognise NSmen’s contributions to National Service, NSman Wife, and NSman Parent Reliefs are also given to the wives and parents of NSmen respectively to recognise the support they give to their husbands and sons.

If you are an NSman or a parent or wife of one, read on to see if you are qualified for any NSman Relief!

 

Types of NSman Relief

There are different types of NSman reliefs you may claim depending on the role you play.

 

NSman Self Relief

NSman Self Relief is given to individuals who have completed their full-time National Service.

 

Qualifying for the relief

To be eligible for this relief:

1. You must have completed your full-time National Service under the Enlistment Act (Cap. 93); or
2. You are deemed to have met such service by the proper authority.

This does not apply to regulars from MINDEF, the Singapore Police Force or the Singapore Civil Defence Force, the Central Narcotics Bureau, the Singapore Prison Service, and NSmen who have committed any disciplinary or criminal offences in the preceding work year are excluded.

 

Amount of relief

The amount is dependent on whether you:

1. Performed NS activities in the previous work year*; and
2. You are an NS key command and staff appointment holder.

*For the Year of Assessment 2022, the relevant work year is from 1 Apr 2021 to 31 Mar 2022.

A general rule is that Ex-NSmen or NS-liable ex-regular servicemen above the statutory age are given the base quantum of $1,500.

Did you perform NS activities in the preceding year?	NSmen (General Population)	NS key command and staff appointment holders
No	$1,500	$3,500
Yes	$3,000	$5,000

 

Claiming the relief

It is not needed for you to claim NSman and Self Relief as IRAS will automatically grant this relief to you based on your eligibility and records sent to us by MINDEF, SPF, and SCDF.

However, if you have performed NS activities between 1st Jan to 31st March, the amount of NSman Relief reflected at the time of your e-Filing or tax bill might not have been updated. A revised tax bill will be issued to you if there are any subsequent adjustments sent in by the relevant authorities.

In the case where both you and your son are NSmen, you will be eligible to claim for either the NSman Self Relief or NSman Parent Relief, whichever is higher.

 

NSman’s Wife Relief

This relief is given to the wife of an NSman to recognise the support she has given to her husband.

 

Qualifying for the relief

To be eligible for this relief:

1. She must be a Singapore Citizen in the previous year; and
2. Her husband is eligible for NSman Self Relief

The relief is also eligible to widows of deceased NSmen unless they have re-married.

 

Amount of relief

The amount of relief is capped at $750.

 

Claiming the relief

Generally, it is not needed for her to claim as IRAS should automatically grant it to her based on her eligibility.

However, if she qualifies but it is not shown in her annual tax filing or tax bill, she can email IRAS:

1. The Year of Assessment that she wishes to claim the relief;
2. A copy of her marriage certificate, and
3. Her confirmation that she has met the qualifying conditions.

If there is a change in marital status, for example, divorce, and the relief is incorrectly shown during the annual tax filing or in the tax bill, she can email IRAS:

1. The Year of Assessment for which she wishes to withdraw the relief; and
2. a copy of your divorce certificate.

 

NSman Parent Relief

This relief is given to the parent of an NSman to recognise the support he/she has given to his/her child.

 

Qualifying for the relief

To be eligible for this relief:

1. The parent must be a Singapore Citizen in the preceding year;
2. The parent’s child is eligible for NSman Self Relief; and
3. The parent’s child was born to either one of the parents or his/ her stepchild or legally adopted child

In the case where the NSmen is deceased, parents are also eligible for this relief. If the father and son are both NSmen, the NSman will be eligible for either the NSman Self Relief or the NSman Parent Relief, whichever is higher.

 

Amount of relief

The amount of relief for each parent is capped at $750 regardless of the number of children who are NSmen.

 

Claiming the relief

Generally, it is not needed for a parent to claim as IRAS should automatically grant it to the parent based on his/her eligibility.

However, if the parent qualifies but it is not shown in his/her annual tax filing or tax bill, they can email IRAS:

1. The Year of Assessment that he/she wishes to claim the relief;
2. A copy of the son’s certificate, and
3. The parent’s confirmation that he/she has met the qualifying conditions.

 

Examples of NSman Relief claims

 

Parents with 1 son who is an NSman

The maximum NSman Parent Relief for each parent is capped at $750. This means both the father and mother can claim $750 each.

Relief for	Type of relief	Amount of relief
Father (not eligible for NSman Self Relief)	NSman Parent Relief	$750
Mother	NSman Parent Relief	$750

Source: IRAS

 

Parents with 3 sons who are all NSmen

The maximum NSman Parent Relief for each parent is $750 regardless of the number of children who are NSmen. Parents will only be able to claim relief for one child each.

Relief for	Type of relief	Amount of relief
Father (not eligible for NSman Self Relief)	NSman Parent Relief	$750
Mother	NSman Parent Relief	$750

Source: IRAS

 

A father and his son are NSmen

Both father and son belong to the general population of NSmen and did not perform any NS activity in the previous work year. The father is only allowed to claim one type of relief. The father should claim the NSman Self Relief of $1,500 (the higher amount).

Relief for	Type of relief	Amount of relief
Father	NSman Parent Relief	$750 (not allowed)
	NSman Self Relief	$1,500 (allowed)

Source: IRAS

 

A mother has a son and husband who are both NSmen

The amount of relief for the mother is $750

Relief for	Type of relief	Amount of relief
Mother	She is entitled to either: NSman Parent Relief NSman Wife Relief	$750

Source: IRAS

 

We are here to help!

To serve the country is a noble thing to do and you should be recognised for your service. This also includes recognising the support of your loved ones, your wife, and your parent who were with you every step of the way. If you still have any unanswered questions, we are here to help. Simply fill in the form below and contact us for a non-obligatory consultation now!