4.1ÌýÌýÌýÌý Accommodation
Accommodation and related benefits, including hotel accommodation provided to employees during their employment in Singapore is a taxable benefit.
Residence or serviced apartment not within hotel building
If an employee is provided with accommodation where the rent has been paid by their employer, then the amount of reportable benefits-in-kind is the total annual rent paid by the employer less total annual rent paid by employee (see 1.3.3 for more on reporting benefits).
If the property is owned by the employer (ie there is no rental paid by the employer), the taxable value of the accommodation benefit will be the annual value (AV) of the property
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Web page updated on 17 Mar 2025 15:14