Singapore legislation
Regulation 2
of Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023
Regulation 2
Prescribed percentages
Subregulation 1
For the purpose of section 14ZH of the Act, the prescribed percentages are —
(a)
where the delivery services are performed on foot, by public transport or by the use of a bicycle (not being power-assisted) — 20%;
(b)
where the delivery services are performed by the use of a power-assisted bicycle, a motorised personal mobility device or a motor cycle — 35%; and
(c)
where the delivery services are performed by the use of a van — 60%.
Subregulation 2
For the avoidance of doubt, the delivery services mentioned in paragraph (1)(b) and (c) may be performed partly on foot.