The Short Answer: No Personal Tax Deduction
Under IRAS rules, individuals cannot deduct personal or household expenditure from taxable income — and medical and dental bills fall squarely into that category. There is no dental relief, no medical expenses relief, and no way to claim your own fillings, braces or implants in your annual tax filing. This applies whether the treatment was routine or major, elective or urgent.
What If Your Employer Pays?
Many Singapore employers offer dental benefits or flexible benefits that cover dental care. Reimbursements for medical and dental treatment provided by an employer are generally not taxable income for the employee — so if your company offers a dental allowance, using it is effectively tax-free money for your teeth. An annual scaling and polishing (from $85 at Trust Dental) typically fits comfortably within most corporate dental allowances.
Self-Employed? Your Own Dental Bills Still Don't Count
If you run your own business, your personal dental treatment remains a private expense — it cannot be put through the company as a deduction for your own care. Medical expenses a business incurs for its employees are deductible, but only within IRAS caps tied to total staff remuneration.
How Singapore Actually Helps You Pay for Dental Work
Instead of tax deductions, Singapore reduces dental costs through point-of-payment schemes:
- CHAS — subsidises consultations, fillings, extractions, dentures and more at CHAS-accredited clinics like Trust Dental. See our CHAS dental subsidy guide and the 2026 CHAS updates.
- Medisave — covers surgical procedures. Dental implants are claimable up to $1,950 per implant (an Osstem implant is $2,449, or $499 after Medisave). Surgical wisdom tooth removal is fully Medisave claimable — most patients pay $0 cash, with the surgery fee (from $1,350) paid from their Medisave account. Gum surgery (from $500) is Medisave claimable too.
- Flexi-MediSave — Singaporeans aged 60 and above can use up to $200 per year of Medisave for outpatient treatments, including root canal treatment, dentures and simple extractions.
- Pioneer & Merdeka Generation cards — unlock higher subsidy tiers on top of CHAS. Our guide to Pioneer Generation dental benefits has the details.
For a full walkthrough of what Medisave can and cannot pay for, see Medisave dental treatments explained.
A Note on GST and Planning
Dental prices in Singapore are typically quoted before GST (9%), so factor that into budgeting. At Trust Dental, you receive an itemised quote — subsidies and Medisave claims included — before any treatment begins, and we handle the claim paperwork for you.
This article is general information, not tax advice. For your specific situation, refer to iras.gov.sg or speak to a tax professional.
