Foreign Domestic Worker Levy Rebate 2027 Calculator
If you employ a foreign domestic worker (FDW) in Singapore, the Ministry of Manpower charges SGD $300/month at normal rate or SGD $60/month at concessionary rate. The concessionary rate applies when you have a child under 16, a parent or grandparent aged 67+, or a household member with disability. This 2027 calculator shows your monthly levy, annual cost, and qualifying dependants.
Max 2 per household typically.
Living in same household.
Certified by Singapore-registered doctor.
How the FDW Levy Works in 2027
The foreign domestic worker (FDW) levy is a monthly charge paid by employers to the Ministry of Manpower (MOM) for hiring a migrant domestic helper. The normal levy in 2027 is SGD $300/month per FDW. The concessionary levy of SGD $60/month is available to Singapore citizens whose households include at least one young child (under 16), elderly parent/grandparent (67 or older), or person with disability. The concession is applied per FDW, not per dependant — having two qualifying dependants does not double the discount. Last updated: 2026-05-18. Source: MOM FDW Levy schedule.
Worked Example — Family with One Young Child
A Singapore citizen household with one child aged 3 and one FDW pays the concessionary levy of SGD $60/month = SGD $720/year. Without the child, the same household would pay SGD $300/month = SGD $3,600/year — an annual saving of SGD $2,880 thanks to the concession. The dependant must reside in the same household and have an address listed on the FDW Work Permit application. When the child turns 16, the concession ends from the start of the following month and the levy reverts to the normal rate automatically.
Who Qualifies for the Concessionary Rate
The 2027 concessionary criteria, all by MOM rules: (1) Child or grandchild under 16, must be Singapore citizen or PR living in your household. (2) Elderly parent, grandparent, parent-in-law, or grandparent-in-law aged 67+. (3) Person with disability of any age, certified by a Singapore-registered doctor — covers physical, intellectual, sensory, or autism spectrum disability. The employer must be a Singapore citizen — PRs and foreigners on EP do not qualify for the concession. The concession does not stack across dependants but extends as long as at least one qualifying dependant remains in the household.
Tax Treatment and Strategic Tips
The FDW levy paid is NOT tax-deductible against your personal income tax — IRAS treats it as a personal expense. However, employers can claim the Grandparent Caregiver Relief of SGD $3,000 when a grandparent helps with childcare for a child under 12 — this stacks with the FDW concession. Practical tips: (1) Apply for the concession the moment your child is born — the discount kicks in next-month after notification to MOM. (2) Keep medical certification current for disabled dependants; renewals required every 3 years. (3) If you employ 2 FDWs, both get the concession provided at least one qualifying dependant exists. (4) Levy must be paid by the 17th of each month via GIRO; late payment triggers a SGD $30 penalty plus 1% interest.