Singapore · Tax basics

Singapore: mileage, vehicle expenses and tax records

Private-hire, taxi and delivery rules

How the local rules work

Eligible private-hire and taxi drivers can use the Fixed Expense Deduction Ratio (FEDR) or actual allowable business expenses. Delivery workers have different FEDR rules.

What to keep

Keep gross driving income, platform statements and receipts if claiming actual allowable expenses. Identify whether income is from private-hire, taxi or delivery work.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period

Business distance12,000

Total distance15,000

Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

The private-hire/taxi expense ratio is not a business-mileage percentage. Do not combine FEDR with another claim for the same expenses. Private car costs for delivery work have restrictions.

Prepare your records in Free Mile Tracker

Select your country and the correct reporting period.
Review each trip and distinguish business from personal driving.
Add dated odometer readings and keep supporting expense documents.
Export your records and compare them with platform statements before filing.

A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on Singapore’s rules and your filing method.

Official guidance

IRAS: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.