Business income and benefits to others
The five-page guide treats blogging, advertising and social-platform business income under section 10(1)(a). Cash, goods and services for past or future services are taxable; benefits given to family/friends are taxable on the influencer. This extends beyond a personal blog to Instagram, Twitter, Facebook, YouTube and banners. A signed contract and direct advertiser payment are unnecessary; management-company payments also count.
The two conditions for the S$100 concession
Both conditions must hold: ad-hoc one-off consumption/testing AND each product/service value not exceeding S$100. If above S$100, declare the FULL value, not just excess. Recurring supply over time does not qualify. A S$98 handbag given as a reward after a perfume review is taxable because it is not one-off consumption/testing.
Valuation and sponsorship reporting
Use market retail price; for unreleased items use comparable products/services; for niche items obtain value from the provider. Include sponsorship values with trade revenue and maintain income/expense records. Hobby blogging generally is not a business, but repeated/habitual paid activity with annual net business income over S$6,000 is the guide’s self-employment reporting example. A salaried employee’s business blogging remains taxable part-time income.
All five individual-item examples
Ad-hoc samples: S$49 lipstick, S$70 media pass, S$9 noodles and S$100 sponsored airfare/coach fare need not be declared under the concession. A S$250 camera must be declared at S$250. The S$100 inclusive boundary is material.
All five bundles and packages
Ten S$10 face masks delivered upfront total S$100 and are not recurring, so no declaration; an S$80 box of four mooncakes likewise. A S$200 facial set, S$156 five-course tasting meal and S$300 all-inclusive trip with airfare/transfers/accommodation/meals are declared in full. Value the bundle, not each component separately to evade the threshold.
All four recurring examples
Six-month magazines at S$10 each, five eyebrow-threading sessions worth S$98, four massages worth S$200 and a year of complimentary meals are taxable because supplied over time, even where total is under S$100. The recurring exclusion is not confined to one supplier or one food outlet.
Unrequested gifts and friends at a meal
Where there is no review obligation, the guide exempts an ad-hoc gift at or below S$100: unsolicited S$20 mailed/agency-delivered gift need not be declared, but a S$120 launch-event door gift must. A food-tasting meal with three friends totalling S$95 need not be declared if ad-hoc. The total bill, rather than each diner’s share, is tested.
Expenses and the last three FAQs
Wholly/exclusively income-producing website upkeep, internet and freelance writers may be deductible under section 14, subject to section 15; private expenses including private-car costs remain disallowed even for business use. Equipment may attract capital allowances. Paid-review tasting purchases can be deducted against the fee; food bought for unpaid reviews is generally private and not deductible without review income. Examples are non-exhaustive.
The document’s filing note
The PDF encourages filing by 18 April on best-known information even if details are incomplete, then supplementing via myTax Portal within one year of the filing deadline. This is the note printed in this version, not an unrestricted extension of every present amendment, objection or record obligation; check the relevant current filing service.
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 ↗