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For Year of Assessment from 2016 onward, the deemed expenses substitute the actual deductible expenses (excluding interest) and are generally calculated as 15% of gross rental income for the relevant property. 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IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide. Except where specific contents carry legal force, this information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary our position accordingly.  \n© Inland Revenue Authority of Singapore  \nAll rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature.  \nTable of Contents  \nPage  \n1 Aim ......................................................................................................................................... 1  \n2 At a glance............................................................................................................................. 1  \n3 Glossary ................................................................................................................................ 2  \n4 Background ........................................................................................................................... 3  \n5 Deemed expense deduction for residential properties ..................................................... 3  \n6 Option to be applied consistently across all tenanted residential properties in the same YA................................................................................................................................. 4  \n7 Circumstances under which an individual cannot claim an amount of deemed  \nexpenses ............................................................................................................................... 4  \n8 Administrative procedure .................................................................................................... 4  \n9 Contact information .............................................................................................................. 4  \n10 Updates and amendments ................................................................................................... 5  \nAnnex A – Frequently Asked Questions (FAQ) ......................................................................... 6  \nSimplification of Claim of Rental Expenses for Individuals  \n1 Aim  \n1.1 This e-Tax Guide explains when and how an individual can opt to deduct an amount of deemed expenses, as a proxy for the actual amount of deductible rental expenses incurred, against his rental income.  \n1.2 It is relevant to individuals who derive rental income from the letting of residential properties in Singapore.  \n2 At a glance  \n2.1 With effect from Year of Assessment (“YA”) 2016, an individual may claim an amount of deemed expenses against his passive rental income for a YA from the letting of a residential property in Singapore. This is in lieu of the actual amount of deductible expenses incurred (excluding interest expense) in producing such income.  \n2.2 The amount o","cbCaimUGvkL2yKqa","https://ap.wps.com/l/cbCaimUGvkL2yKqa","pdf",182443,"English","# Aim\n# At a glance\n# Glossary\n# Background\n# Deemed expense deduction for residential properties\n# Option to be applied consistently across all tenanted residential properties in the same YA\n# Circumstances under which an individual cannot claim an amount of deemed expenses\n# Administrative procedure\n# Contact information\n# Updates and amendments\n## Annex A – Frequently Asked Questions (FAQ)","[{\"question\":\"What does the e-Tax Guide cover for individuals?\",\"answer\":\"It explains when and how an individual can opt to deduct a deemed amount of expenses as a proxy for deductible rental expenses against rental income.\"},{\"question\":\"How are deemed expenses calculated for a residential property?\",\"answer\":\"For a particular YA, the deemed expenses allowable are determined based on 15% of the gross rental income derived from letting that residential property.\"},{\"question\":\"Can an individual still claim interest expenses if they choose deemed expenses?\",\"answer\":\"Yes. An individual who opts for the deemed expenses may still claim a deduction for the actual amount of interest expense incurred, if any, against rental income.\"}]","Simplification of Claim of Rental Expenses for Individuals - Third Edition | PDF",1789811260]