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/Handicapped Child Relief
You may claim tax relief of $4,000 per child under the Qualifying Child Relief, or $7,500 per child under the Handicapped Child Relief.
You may also share the Qualifying Child Relief or Handicapped Child Relief on the same child with your spouse based on an agreed apportionment.
Working Mother’s Child Relief*
If you are a working mother who is married, divorced, or widowed, you may claim the Working Mother’s Child Relief at 15 per cent of your earned income for your first child, 20 per cent for the second child, and 25 per cent per child for the third and subsequent child, with a maximum cap at 100 per cent of your earned income for the Year of Assessment. Your child must be a Singapore Citizen.
The total amount of Qualifying Child Relief/Handicapped Child Relief and Working Mother’s Child Relief claimable for each child is capped at $50,000.
*The WMCR will be 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. 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.
*There is no age criteria if the children are handicapped and unmarried in the previous year.
Foreign Domestic Worker Levy Tax Relief*
Married women, and divorcees/widows with school going children may claim the Foreign Domestic Worker Levy Tax Relief for the foreign domestic worker levy paid in the previous year.
You may claim twice the total foreign domestic worker levy paid in the previous year on one foreign domestic worker.
The total amount of all tax reliefs an individual can claim is capped at $80,000 for each Year of Assessment.
*The scheme will be lapsed from Year of Assessment 2025. Visit IRAS' website for more information.