SRS contributions and withdrawals
The directory links to tax relief for eligible SRS contributions, tax treatment of withdrawals, and withholding tax for foreigners and Singapore permanent residents. It states that 50% of qualifying withdrawals after the statutory retirement age are not subject to tax; the detailed withdrawal rules are set out in the linked guidance.
Schemes that have ended
The Angel Investors Tax Deduction Scheme lapsed on 31 March 2020. The NOR Scheme ceased in 2020, and the last NOR status expired in Year of Assessment 2024. These entries explain historical schemes and should not be read as open applications for new participants.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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