You can claim tax relief if:
- 1. you are a married woman and has elected for separate assessment; or
- 2. you are married and your husband is not resident in Singapore; or
- 3. you are separated or divorced or widowed and living with your unmarried child for whom you can claim child relief.
The relief is two times the amount of Foreign Domestic Worker (FDW) levy paid for one FDW. It can only be set off against the earned income of the wife. Single taxpayers are not eligible for this relief. You can get the relief even if the levy is paid by the husband.