Income tax is a tax paid by citizens to the government on income earned through various sources. It is applicable to both employed and self-employed persons. Income tax is a form of direct tax since it is applicable directly on the income earned. Income tax relief is a set of tax deductions granted by the tax authorities in the case of certain expenses and during certain occasions.

While computing the annual income tax, taxpayers can offset the amount of tax relief granted against the income tax that they owe to the government. Similar to personal tax allowance, tax relief for employees is offered throughout the year. Tax relief is normally placed under various categories as tax relief for employees, self-employed people, training and educational institutions, property, medical and insurance premiums, and payments to charitable institutions.