Maid Levy Relief Singapore 2026: Concessionary Rate & IRAS Guide
If you employ a foreign domestic worker (FDW) in Singapore, the monthly levy is one of the largest recurring 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. Working mothers can stack a separate IRAS Foreign Domestic Worker Levy Relief on top for further tax savings.
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.
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 is charged at the normal S$300 rate 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 with a valid Persons with Disabilities (Special Tax Deduction) Letter issued by the National Council of Social Service (NCSS) or an approved Voluntary Welfare Organisation (VWO). The PWD must require help with at least one Activity of Daily Living (ADL) such as bathing, dressing, feeding, mobility, toileting, or transferring.
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.
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, with the lower rate taking effect from the month of approval — it is not back-dated, so apply early.
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 copy of the valid Persons with Disabilities (Special Tax Deduction) Letter — note the expiry date
- 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)
Separate from MOM's concessionary levy rate is the Foreign Domestic Worker Levy Relief administered by IRAS. This is an income tax deduction available to married, divorced, or widowed women with earned income (employment, trade, or business). Single women and male taxpayers cannot claim it.
The relief equals twice the total foreign domestic worker levy paid in the previous year, capped at:
- S$6,360 per year if paying the normal levy (2 x S$3,180 for example)
- S$1,440 per year if paying the concessionary levy (2 x S$720)
The relief reduces assessable income, not tax payable directly, so the dollar value depends on your marginal tax rate. A working mother in the 11.5% bracket claiming the full S$6,360 normal-rate relief saves roughly S$731 in tax — useful, though far smaller than the S$2,880 MOM concession.
How to Claim: IRAS myTax Portal Process
The levy concession (MOM) is automatic once approved — your monthly GIRO deduction simply drops to S$60. The tax relief (IRAS) requires an active claim:
- Log in to myTax Portal with Singpass during the annual filing window (1 March to 18 April).
- Select "Edit My Tax Form" then "Deductions, Reliefs and Parenthood Tax Rebate".
- Enter the total levy paid in the previous calendar year. IRAS will compute 2x automatically, capped at S$6,360 (normal) or S$1,440 (concessionary).
- Submit and download the acknowledgement.
Keep your GIRO statements for at least five years in case IRAS requests proof. The filing deadline is typically 18 April — late submissions risk losing the relief for that year.
Common Pitfalls to Avoid
1. Both spouses trying to claim the IRAS relief. Only one claim per helper is allowed, and only the wife can claim it. If a couple has two helpers and both wife and husband attempt to claim one each, the husband's claim will be disallowed.
2. Confusing the levy concession with the tax relief. They are two different schemes from two different agencies. The MOM concession reduces what you pay; the IRAS relief reduces what you are taxed on. Eligible families should use both.
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.
- Plus IRAS relief for Mrs Lim: 2 x S$720 = S$1,440 deduction. At an 11.5% marginal rate, that is ~S$166 in tax saved.
Total effective annual saving for the Lim family: S$3,046 on the concessionary path. The concessionary path almost always wins.
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.