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Tax Reliefs and Rebate
Parenthood Tax Rebate
If you are a parent, you may be eligible to claim the Parenthood Tax Rebate of $5,000 for your first child, $10,000 for your second child, and $20,000 per child for your third and subsequent child. The child must be a Singapore Citizen at the time of birth or within 12 months thereafter.
You may share the Parenthood Tax Rebate with your spouse for each qualifying child to offset your respective income tax payable. Any unutilised Parenthood Tax Rebate can be used to offset your income tax payable in subsequent years until the tax rebate is fully utilised.
Qualifying Child Relief/Child Relief (Disability)
You may claim an annual tax relief of $4,000 per child under the Qualifying Child Relief, or $7,500 per child under the Child Relief (Disability).
You may also share the Qualifying Child Relief or Child Relief (Disability) on the same child with your spouse based on an agreed apportionment.
Working Mother’s Child Relief
The Working Mother's Child Relief (WMCR) is given to encourage married women to remain in the workforce after having children. If you are a working mother who is married, divorced, or widowed, and you have a child who is a Singapore Citizen, you may claim the Working Mother's Child Relief.
The total amount of Qualifying Child Relief/Child Relief (Disability) and WMCR claimable for each child is capped at $50,000. The total amount of all Personal Income Tax reliefs an individual can claim is capped at $80,000 for each Year of Assessment.
The WMCR has been changed from a percentage of the eligible mother's earned income to a fixed dollar tax relief for qualifying children born or adopted on or after 1 January 2024, with effect from the Year of Assessment 2025.
| Child Order | WMCR for a Qualifying Singaporean child born/adopted before 1 January 2024 | WMCR for a Qualifying Singaporean child born/adopted on or after 1 January 2024 |
| 1st | 15% of mother's earned income | $8,000 |
| 2nd | 20% of mother's earned income | $10,000 |
| 3rd and beyond | 25% of mother's earned income | $12,000 |
More information on the adjustments to the WMCR can be found on IRAS' website.
Grandparent Caregiver Relief
If you are a working mother whose parent, parent-in-law, grandparent or grandparent-in-law is looking after any of your Singapore Citizen children aged 12 years and below* in the previous year, you may be eligible to claim the Grandparent Caregiver Relief of $3,000 annually.
*There is no age criteria if the children are disabled and unmarried in the previous year.