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Taxes · IRAS

Medical and Dental Benefits: Scope of the Employee Concession

Qualifying treatment for employees, spouses and children can be non-taxable; other dependants and personal purchases are treated differently.

Source checked · 11 October 2026

Who and what are covered

Treatment reimbursements are covered when available to all employees, including qualifying traditional medicine. Other dependants’ costs, supplements, spectacles and contact lenses are taxable. Transport to a medical consultation is a private expense and taxable. The source imposes no monetary cap on qualifying medical or dental reimbursement, and flexible-benefit budgeting does not change the treatment.

Different benefits or limits

Different benefits by gender, age or grade may qualify where basic medical benefits reach all staff, the variations form part of organisational policy, and genuine commercial reasons support them. Different reimbursement limits by grade do not alone change the treatment. Insurance-funded benefits require checking the separate insurance guidance.

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 ↗
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