Eligibility and taxable amount
A scheme available to all employees can be non-taxable if the goods or service value does not exceed S$500. If the scheme serves only a small group or the value exceeds S$500, the full discount is taxable. Calculate market value less the employee’s payment. The guidance includes employer or related-entity discounts extended to family, relatives and friends, but excludes loans and share awards.
Value the correct item or bill
Use the lowest qualifying retail, annual market or preferred-customer price, generally available without a limited-buyer promotion. Include GST where applicable. The threshold normally applies per item, with a bundle counted as one item. Hotel and food-and-beverage benefits instead use the final bill including charges. For example, a S$600 phone bought for S$550 produces a taxable S$50 discount, not a S$100 excess-value charge.
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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