Upwill
Manpower Placement Agency

Maid Levy Singapore 2026: Concessionary Rate & IRAS Relief Guide

TL;DR: The maid levy in Singapore is S$300 a month, but most families with a young child, elderly parent, or person with disabilities qualify for the FDW Levy Concession that cuts it to S$60. The IRAS Foreign Domestic Worker Levy Relief lapsed from YA2025 and is no longer claimable.

If you employ a foreign domestic worker (FDW) in Singapore, the maid levy is one of the largest recurring monthly costs of having a helper at home. The good news: most families with young children, elderly parents, or persons with disabilities qualify for the Foreign Domestic Worker Levy Concession (FDWLC), which slashes the levy from S$300 to just S$60 a month, a saving of S$2,880 a year. Note that the separate IRAS Foreign Domestic Worker Levy Relief has lapsed from YA2025 and is no longer available; working mothers caring for a qualifying dependant instead rely on the S$60/month concessionary levy.

This guide walks through every concession available in 2026, who qualifies, what evidence MOM and IRAS require, and the most common mistakes that cost families thousands. Figures and rules cited here are from the Ministry of Manpower and IRAS as of May 2026.

Singapore family with young children and elderly parent showing eligibility for foreign domestic worker levy concession
Most Singapore households with a young child, elderly parent, or PWD qualify for the S$60 concessionary levy.

The Two Levy Rates: Normal vs Concessionary

The foreign domestic worker levy is a monthly fee paid by employers to MOM for each helper hired. It is not deducted from the helper's salary. It is a cost borne entirely by the employer. There are two rates:

  • Normal rate: S$300/month (S$3,600/year): This applies to employers without any qualifying dependant in the household.
  • Concessionary rate: S$60/month (S$720/year): This applies to employers approved under the FDWLC scheme. The annual saving is S$2,880 per helper.

If you employ a second helper in the same household, the second helper without a concession is charged at S$450/month unless she also serves a separate qualifying dependant. Concessions do not double up on a single dependant. For a fuller cost breakdown including agency fees and insurance, see our 2026 maid hiring cost guide.

Who Qualifies for the Concessionary Rate?

Singapore Citizen employers (or with a Singapore Citizen spouse, parent, or child living at the same registered address) can apply for the concessionary rate through one of three pathways:

1. Young Child Pathway

A Singapore Citizen child below 16 years of age living at the same residential address. The concession ends the month the child turns 16. Stepchildren and legally adopted children count, but children of relatives living elsewhere do not.

2. Elderly Person Pathway

A Singapore Citizen aged 67 or above living at the same address. This typically applies to elderly parents, parents-in-law, or grandparents. The concession continues for as long as the elderly person remains a household member at the registered address.

3. Person with Disabilities (PWD) Pathway

A Singapore Citizen of any age who needs help with at least one Activity of Daily Living (ADL) such as bathing, dressing, feeding, mobility, toileting, or transferring, certified by a Singapore-registered doctor. The employer applies through the Agency for Integrated Care (AIC), which reviews the case and issues a recommendation letter to MOM.

Caregivers of PWD or elderly relatives may also qualify for additional support through the AIC Home Caregiving Grant, which is separate from but stackable with the levy concession.

Three pathways to maid levy concession in Singapore: young child under 16, elderly aged 67 and above, person with disabilities
The three FDWLC pathways: young child, elderly, or PWD must live at the same registered address.

The FDW Levy Concession Scheme (FDWLC): How to Apply

Applications are submitted online through the MOM e-Service portal using Singpass. Most cases are auto-approved within a few working days. The concessionary rate appears within your next 2 levy bills, and levy adjustments are back-dated to the date you completed the required steps.

Evidence you may need to upload depending on the pathway:

  • NRIC or Birth Certificate of the qualifying child, elderly person, or PWD
  • Proof of residential address (latest utility bill, bank statement, or HDB tenancy record) confirming the dependant lives with the employer
  • For the PWD pathway: a doctor's certification of ADL dependency, submitted through AIC, which issues a recommendation letter to MOM
  • For elderly aged 67+, MOM often verifies date of birth automatically against MyInfo

If your application is rejected, the most common reason is that the dependant's registered address does not match the employer's. Update addresses in ICA records first, wait a few days, then reapply. New hirers can read the full eligibility criteria to hire a maid in Singapore before lodging a Work Permit application.

Levy Relief for Working Mothers (IRAS): Now Lapsed

Separate from MOM's concessionary levy rate, the Foreign Domestic Worker Levy Relief administered by IRAS used to give working mothers an income tax deduction based on the levy paid. This relief has lapsed from Year of Assessment 2025 onwards, with YA2024 the last year it could be claimed, so it is no longer claimable for income earned in 2024 onwards.

In its place, working mothers caring for a qualifying young child, elderly parent, or person with disabilities rely on the MOM concessionary levy of S$60/month described above, which delivers a far larger and more direct saving than the old tax relief ever did.

How the MOM Concession Is Applied

The levy concession (MOM) is automatic once approved. Your monthly GIRO deduction simply drops to S$60, with no annual claim required. Because the IRAS Foreign Domestic Worker Levy Relief has lapsed from YA2025, there is no longer any IRAS levy relief to claim at tax filing.

Keep your GIRO statements for at least five years for your own records. As the concessionary rate is applied automatically by MOM, there is no annual claim deadline to track for the levy.

Singapore working mother filing IRAS foreign domestic worker levy relief on myTax Portal before April 18 deadline
The MOM concessionary levy is applied automatically; the IRAS levy relief has lapsed from YA2025.

Common Pitfalls to Avoid

1. Assuming the IRAS levy relief is still available. The IRAS Foreign Domestic Worker Levy Relief has lapsed from YA2025 and can no longer be claimed. Do not budget for it; the MOM concessionary levy is now the only levy saving available.

2. Confusing the levy concession with the lapsed tax relief. They are two different schemes from two different agencies. The MOM concession reduces what you pay; the IRAS relief used to reduce what you were taxed on, but it lapsed from YA2025 and can no longer be claimed. Only the MOM concession remains available.

3. Forgetting to renew a PWD letter. The Persons with Disabilities (Special Tax Deduction) Letter has an expiry date. If it lapses, MOM may revert your levy to S$300 without warning. Set a calendar reminder six months before expiry.

4. Dual-income misunderstanding. The IRAS relief is not capped by household income. It is available even to high earners, as long as the claimant is a married/divorced/widowed woman with any earned income.

5. Letting the helper's insurance lapse. The concession only continues while the Work Permit is valid. A lapsed maid insurance policy can trigger Work Permit cancellation and end the concession mid-stream.

Walked Example: A Typical Singapore Household

Consider the Lim family: husband and wife both working, two children aged 4 and 7, and Mrs Lim's 71-year-old mother living with them. They employ one helper.

  • Without any concession: S$300/month x 12 = S$3,600 levy, no IRAS relief claimed.
  • With FDWLC (young child or elderly, either qualifies): S$60/month x 12 = S$720 levy. Saving = S$2,880.
  • IRAS levy relief: not available. The IRAS Foreign Domestic Worker Levy Relief lapsed from YA2025, so no additional tax deduction applies.

Total effective annual saving for the Lim family: S$2,880 from the concessionary levy. The concessionary path is the saving that remains available in 2026.

For a wider view of all costs and government support available, our reference page on the FDW levy and concession scheme is updated quarterly.

When the Concession Ends

The concessionary rate is not permanent. It ends automatically when:

  • The qualifying child turns 16 (concession ends the month of the 16th birthday)
  • The elderly dependant moves out, passes away, or is no longer registered at the same address
  • The PWD letter expires and is not renewed
  • The helper's Work Permit is cancelled or transferred

MOM does not always send a reminder before reverting your rate. Always update your MOM e-Services profile when a household member moves out, and renew PWD documentation well in advance.

Need Help Navigating the Concession?

Upwill is a MOM-licensed employment agency (EA Licence 24C2628) and we walk every new employer through their FDWLC application as part of our onboarding. If you are unsure whether your household qualifies, or you are switching helpers and want to keep the concessionary rate active, visit our levy reference page or speak with our team.