Commission agents and delivery workers
Qualifying commission agents with allowable expenses and annual gross income from all specified sources not exceeding S$50,000 may use 25%. Delivery workers with gross delivery income not exceeding S$50,000 use 20% for walking, public transport or ordinary bicycles; 35% for specified motorised devices, powered bicycles or motorcycles; and 60% for vans. Other modes, such as cars or lorries, do not qualify.
Drivers and claim consistency
Taxi and chauffeured private-hire drivers may use 60% of gross driving income, or choose actual allowable costs. Apply the chosen basis consistently across that year’s relevant sources or delivery modes; do not mix FEDR and actual costs to duplicate deductions. An unqualified delivery mode means actual-expense treatment for all delivery modes. The S$50,000 limits stated for agents and delivery workers should not be assumed to apply to taxi or PHC drivers.
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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