What this historical payout table distinguishes
The four-page IRAS table distinguishes pandemic payments that are exempt or not income from revenue grants taxable under ordinary business-income rules. It records specific COVID-19-era schemes, including Jobs Growth Incentive hires from September 2020 to September 2022. It is a tax-treatment reference for those payments, not evidence that the schemes remain open or that every government grant is tax-free. Identify the actual scheme and recipient rather than classifying by the word relief or support.
Individual hardship and employment-relief payments are not taxable
The non-taxable individual-support list covers Self-Employed Person Income Relief Scheme, COVID-19 Support Grant, Workfare Special Payment under the Care and Support package, Temporary Relief Fund and NTUC Care Fund (COVID-19). Their purposes include exceptional income uncertainty, job loss, basic living expenses and support for financially distressed or retrenched union members. Also listed are wage support for Singapore Tourism Board-licensed tourist guides and the Maritime and Port Authority-funded Seafarers Relief Package for Singaporean seafarers unable to obtain shipboard employment. The table treats these as support for individuals through exceptional pandemic circumstances.
Recovery and hawker relief remain in the non-taxable list
COVID-19 Recovery Grant supports lower- to middle-income households affected by involuntary job loss, no-pay leave or income loss. Its temporary version addresses tightened Phase 2 (Heightened Alert) measures, including at least 50% income loss for one month. Market and Hawker Centre Relief Fund is one-off assistance to hawkers and market stallholders whose livelihoods were adversely affected by that phase. These are listed as non-taxable individual-support payouts; the specific income-loss description is part of the historical scheme purpose, not a universal tax-exemption threshold for other grants.
Jobs Support Scheme and isolation-related allowances
Jobs Support Scheme payments are not taxable because they provide employers with cash-flow support to retain Singapore citizen and permanent resident employees. COVID-19 Quarantine Order Allowance, Leave-of-Absence and Stay-Home Notice payments are also not taxable; they mitigate the financial impact on persons or employers whose workers were subject to those measures. This treatment does not extend by name similarity to Wage Credit Scheme or Jobs Growth Incentive, which the table separately lists as taxable.
Rental grants and Courage Fund gifts
The Fortitude Budget government cash grant is not taxable for qualifying property owners, including eligible SME/NPO owner-occupiers and owners with eligible SME/NPO tenant-occupiers, to support rental relief for prescribed properties. Rental Support Scheme cash payouts are likewise non-taxable for eligible SME/NPO owner-occupiers and tenant-occupiers of qualifying commercial properties affected by Phase 2 (Heightened Alert) and Stabilisation Phase. Courage Fund COVID-19 relief for low-income families, healthcare workers and other specified individuals who contracted COVID-19 while supporting the national response is not taxable as an unconditional gift. These are separate entries with distinct beneficiaries and purposes.
Operating-cost and senior-worker support are taxable
Temporary Housing Support for employers affected by Malaysia’s Movement Control Order is taxable because it defrays business accommodation costs. Senior Worker Support Package support is also taxable; the table expressly includes Senior Employment Credit, CPF Transition Offset Scheme, Senior Worker Early Adopter Grant and Part Time Reemployment Grant. Assistance defraying third-party professional cleaning/disinfection of premises with confirmed cases and special relief for taxi operators’ unhired fleets are taxable operating-cost receipts. Their pandemic context does not change the revenue character identified by IRAS.
Wage Credit Scheme, Jobs Growth Incentive and construction support
Wage Credit Scheme receipts are taxable, including Budget 2020 Stabilisation and Support enhancements. Jobs Growth Incentive support for eligible employers’ new local hires between September 2020 and September 2022 is also taxable. Construction Restart Booster payments defraying additional materials or equipment needed for COVID-Safe Worksite requirements are taxable. These seven taxable categories fund operating costs and are revenue receipts under general income tax rules. Keep scheme documents and accounting records so each receipt is reported under the correct treatment rather than grouping every COVID-19 payment together.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗