Final-year rules
For YA 2025, qualifying fees could relate to 2024 courses for approved academic, professional or vocational qualifications, current-work courses or specified 2022–2023 courses relevant to new work in 2024. Actual self-funded fees were capped at S$5,500. Employer reimbursements, other subsidies and SkillsFuture Credit usage did not qualify; hobby and general-skills courses were excluded.
Historical spreading and deferral
The page explains equal spreading for upfront multi-year fees and limited deferral where assessable income stayed at or below S$22,000 during the course. Deferred relief was claimed only once up to S$5,500 under the timing conditions. These examples do not create a claim from YA 2026 onward; the express discontinuation takes priority when reading the retained material.
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.
Read the official source ↗