Tax Alert – Support measures for resuming Singapore’s transition towards COVID resilience

Following the close monitoring of COVID-19 situation during the extended Stabilisation Phase which ran until 21 November 2021, the Ministry of Finance announced on 20 November 2021 that Singapore is now exiting the Stabilisation Phase and correspondingly, support measures will be tapered down. The support package to support transitioning towards COVID resilience for local workers and businesses amount to S$90 million will be provided.

Extension of the Jobs Support Scheme for affected sectors

Extension of the Jobs Support Scheme (“JSS”) for sectors that are significantly affected by the continuing tightened measures imposed by the Government are summarised in the table below.

Sectors with JSS enhancement Previous JSS Support New JSS Support Extended JSS Support Further Extended JSS Support
22 July to 18 August 2021 19 August to 31 August 2021 27 September to 24 October 2021 25 October to 21 November 2021 22 November to 19 December 2021

Closed sectors or sectors with tightened safe management measures

  • Food and Beverage ("F&B")
  • Gyms & fitness studios
  • Performing Arts & Arts Education

































Significantly affected sectors

  • Retail / Cinemas
  • Museums, art galleries, historical sites / Family entertainment
  • Tourism^





^ Includes qualifying licensed hotels, licensed travel agents, gated tourist attractions, cruise operators, regional ferry operators and MICE organisers. They received Tier 1 JSS support at 30% from 1 April to 30 June 2021, and 10% from 1 to 21 July 2021.

Additional rental relief / support

A two-week rental waiver will be provided for cooked food and market stallholders in centres managed by the NEA or NEA-appointed operators.

Extension of support to Taxi and Private Hire Car Drivers

The COVID-19 Driver Relief Fund payout to support taxi and private hire car drivers will be extended at the current rate of S$10 and S$5 per vehicle per day in December 2021 and January 2022 respectively.


For further information or assistance, please contact:

Koh Puay Hoon, Partner & Head of Tax
T +65 6594 7820
[email protected]

Cindy Lim, Partner
T +65 6594 7852
[email protected]

William Chua, Partner
T +65 6594 7860
[email protected]

Loke Yew Ken, Director
T +65 6594 7861
[email protected]