Singapore Publishes Guidance on Tax Treatment of Rental Relief Measures for COVID-19

The Inland Revenue Authority of Singapore has published guidance on the tax treatment of rental relief measures introduced in response to the COVID-19 pandemic. The main guidance is as follows with further examples provided in the Tax Treatment of Rental Relief Measures (2021) guidance webpage.

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Rental Relief

Government Rental Waiver Framework

To support businesses with rental costs during the Phase 2 (Heightened Alert) ("P2(HA)") and the Stabilisation Phase, the Government will pro…