Here are some examples for Qualifying Expenditures if you are getting stuck.
- general electrical installation and wiring to supply electricity;
- General lighting;
- hot/cold water system (pipes, water tanks etc);
- gas system;
- kitchen fittings (sinks, pipes etc);
- sanitary fittings (toilet bowls, urinals, plumbing, toilet cubicles, vanity tops, wash basins etc.);
- doors, gates and roller shutters (manual or automated);
- fixed partitions (glass or otherwise);
- wall coverings (such as paint, wall-paper etc.);
- floorings (marble, tiles, laminated wood, parquet etc.);
- false ceilings and cornices;
- ornamental features or decorations that are not fine art (mirrors, drawings, pictures, decorative columns etc.);
- canopies or awnings (retractable or non-retractable);
- windows (including the grilles etc.);
- fitting rooms in retail outlets;
- hacking work on premises New!;
- water meter installed to enable renovation works New!;
- hoarding works New!; and
- insurance for renovation works qualifying for S14Q deduction New!.
Deductions are not allowed on expenditure relating to:
- any designer fees or professional fees;
- any antique;
- any type of fine art including painting, drawing, print, calligraphy, mosaic, sculpture, pottery or art installation; or
- any works carried out to a place of residence provided to or to be provided to employees.
For more information you may visit: https://www.iras.gov.sg/irashome/Businesses/Self-Employed/Working-out-your-taxes/Deductions-to-Save-Tax/Business-Expenses/#title6
Have more questions regarding Non Taxable Income? Feel free to ask below!