楼主的问题语焉不详。你问的是买的保单是否可以减免个人所得税吧?
答案是不可以。
根据 IRAS 的规定,只有 CPF 全年 contribution (各种方式的总和)不超过 5K 的,才能用人寿保单减免个税。
You are not eligible for Life Insurance Relief for YA 2019 if your total compulsory employee CPF contribution, self-employed Medisave/Voluntary CPF contribution and voluntary cash contribution to your Medisave account in 2018 was $5,000 or more.
所以人寿保单减税,SP/EP holder 最能充分利用,对 PR/SC 的作用往往就很有限了。