Individual - Significant developments

Last reviewed - 22 January 2020

Exemption for women returning from career break

Tax exemption on the gross income from employment is provided to women returning to the workforce from a career break of at least 24 months prior to or as at 27 October 2017. The exemption is given for a period of 12 consecutive months within the year of assessment (YA) 2018, YA 2019, and YA 2020, subject to application approvals and conditions being met.

Tax reliefs

With effect from YA 2020, there are changes to the tax reliefs available for individuals. Please see the Deductions section for further details.