Overview of the tax reliefs and rebates available for married couples and families.
On this page:
Tax reliefs and rebates are allowable if:
- You are a Singapore tax resident; and
- You meet the qualifying conditions in the year preceding the Year of Assessment (YA).
For example, if your child was born in 2023, child-related reliefs and rebates in respect of him/her will be considered with effect from YA 2024. Please note that a personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each YA.
Please refer below for a summary table of tax savings for married couples and families:
| For Daddy and Mummy | For Mummy only |
|---|---|
Qualifying Child Relief (QCR)
| Working Mother's Child Relief (WMCR)
1st child: 15% 2nd child: 20% 3rd and subsequent child: 25% for each child |
Parenthood Tax Rebate (PTR)
1st child: $5,000 2nd child: $10,000 3rd and subsequent child: $20,000 for each child | Foreign Domestic Worker Levy Relief
|
Grandparent Caregiver Relief (GCR)
|
Qualifying Child Relief (QCR)/Child Relief (Disability)
QCR and Child Relief (Disability) are given to recognise the efforts of families in supporting their children.
Example 1: Sharing QCR on a child
Mr and Mrs Tan have a child born. They have agreed to share the QCR of $4,000 equally.
Hence, they will each claim QCR of $2,000 in their Income Tax Returns.
Working Mother's Child Relief (WMCR)
WMCR is given to:
- Encourage married women to remain in the workforce after having children
- Encourage parents to take up Singapore Citizenship for their children
- Reward families with children who are Singapore Citizens
Example 2: Claiming WMCR on the first child
Mr and Mrs Lim had their first child in 2023. Mrs Lim was working and had an earned income of $100,000 for that year. The amount of WMCR she may claim for the Year of Assessment 2024 is $15,000 (i.e. $100,000 x 15%).
Parenthood Tax Rebate (PTR)
PTR is given to Singapore tax residents to encourage them to have more children. If you are married and have a child who is a Singapore Citizen, you may claim for PTR in the relevant year.
Example 3: Claiming PTR on the first child
Mr and Mrs Koh had their first child (Singapore Citizen) in 2023. They are entitled to PTR of $5,000 for their first child and have agreed to share the PTR equally.
Mr and Mrs Koh’s tax payable after personal income tax rebate for the Year of Assessment (YA) 2024 are $2,730 and $1,602.30 respectively. The PTR to be utilised for YA 2024 are as follows:
| Mr Koh | Mrs Koh | |
|---|---|---|
| Tax Payable on Chargeable Income | $2,930 | $1,802.30 |
| Less: Personal Income Tax Rebate | $200 | $200 |
| Tax Payable after Personal Income Tax Rebate | $2,730 | $1,602.30 |
| Less: Parenthood Tax Rebate | $2,500* | $1,602.30* |
| Net Tax Payable | $230.00 | $0 |
* Mr Koh has fully utilised his share of the PTR in YA 2024, while Mrs Koh only utilised $1,602.30. The unutilised amount of PTR (i.e. $897.70) in Mrs Koh’s account will be automatically carried forward to offset her income tax payable for the subsequent YA(s), until it has been fully utilised.
Foreign Domestic Worker Levy (FDWL) Relief
FDWL Relief is given to encourage married women to stay in the workforce. Singles and married men are not eligible for this relief.
Example 4: Husband paid levy at concessionary rate in 2023
Mr Lee employed a foreign domestic worker from Oct 2023 to Dec 2023 and paid levy at concessionary rate.
Mrs Lee may claim FDWL Relief of $360 for the Year of Assessment (YA) 2024.| Mrs Lee | |
|---|---|
| Levy rate per month | $60 |
| No. of months levy paid in 2023 | 3 |
| Total levy paid in 2023 | $180 |
| Amount claimable in YA 2024 | $360 (2 x $180) |
Grandparent Caregiver Relief (GCR)
GCR is given to working mothers who engage the help of their parents, grandparents, parents-in-law or grandparents-in-law (including those of ex-spouses) to take care of their children. Single taxpayers or male taxpayers are not eligible for this relief.
Example 5: Mother-in-law helped to take care of child
Mr and Mrs Sim had their first child (Singapore Citizen) in 2023. Mrs Sim is a working mother and has engaged the help of her mother-in-law to take care of the child. Her mother-in-law was living in Singapore and not earning trade, business, profession, vocation and/or employment income exceeding $4,000 in 2023. In addition, no one else is claiming GCR on her mother-in-law. Hence, Mrs Sim may claim GCR of $3,000 on her mother-in-law for the Year of Assessment 2024.
NSman Wife Relief
NSman Wife Relief of $750 is given to the wives of NSmen to recognise the support they give to their husbands. You will be entitled to this relief if the following conditions are met:
- You are a Singapore Citizen in the year preceding the Year of Assessment; and
- Your husband is eligible for NSman Self Relief.
Widows of deceased NSmen will still be eligible for the relief unless they have re-married.
You do not need to claim this relief as IRAS will automatically grant it to you based on your eligibility.
Example 6: Summary of reliefs and rebates
Mr and Mrs Ng had their first child (Singapore Citizen) in 2023. They agree to share the Qualifying Child Relief and Parenthood Tax Rebate equally.
Mrs Ng is a working mother and has engaged the help of her mother-in-law to take care of her
child. Mr Ng had employed a foreign domestic worker from Oct 2023 to Dec 2023 and paid levy at concessionary rate. In addition, he had performed NS activities in 2023. The tax computation for Year of Assessment 2024 is as follows:
| Mr Ng | Mrs Ng | |
|---|---|---|
| Employment Income | $100,000 | $100,000 |
| Less: Personal Reliefs | ||
| - Earned Income Relief | $1,000 | $1,000 |
| - Qualifying Child Relief | $2,000 | $2,000 |
| - Working Mother's Child Relief | - | $15,000 ($100,000 x 15%) |
| - Grandparent Caregiver Relief | - | $3,000 |
| - Foreign Domestic Worker Levy Relief | - | $360 ($60 x 3 months x 2) |
| - NSman Self / Wife Relief | $3,000 | $750 |
| - CPF Relief | $20,000 | $20,000 |
| Total Personal Reliefs | $26,000 | $42,110 |
| Chargeable Income | $74,000 ($100,000 - $26,000) | $57,890 ($100,000 - $42,110) |
| Tax on First $40,000 | $550 | $550 |
| Tax on Next $34,000 / $17,890 @ 7% | $2,380.00 ($34,000 x 7%) | $1,252.30 ($17,890 x 7%) |
| Tax Payable on Chargeable Income | $2,930.00 | $1,802.30 |
| Less: Personal Income Tax Rebate (50% capped at $200) | $200 | $200 |
| Tax Payable after Personal Income Tax Rebate | $2,730.00 | $1,602.30 |
| Less: Parenthood Tax Rebate | $2,500.00* | $1,602.30* |
| Net Tax Payable | $230.00 | $0 |
* Mr Ng has fully utilised his share of the PTR in YA 2024, while Mrs Ng only utilised $1,602.30. The unutilised amount of PTR (i.e. $897.70) in Mrs Ng’s account will be automatically carried forward to offset her income tax payable for subsequent Years of Assessment) until it has been fully utilised.
Example 7: Summary of reliefs and rebates with relief cap of $80,000
Mr and Mrs Chua have 3 children (Singapore Citizens) aged 7, 10 and 12 in 2023.
Mrs Chua had employed a foreign domestic worker in 2023 and paid levy at concessionary rate.
Mr Chua had performed NS activities in 2023 and would be
claiming the full amount of Qualifying Child Relief on the 3 children.
The tax computation for Mrs Chua in Year of Assessment (YA) 2024 is as follows:
| Mrs Chua | |
|---|---|
| Employment Income | $120,000 |
| Less: Personal Reliefs | |
| - Earned Income Relief | $1,000 |
| - Working Mother's Child Relief (WMCR) on 1st child | $18,000 ($120,000 x 15%) |
| - WMCR on 2nd child | $24,000 ($120,000 x 20%) |
| - WMCR on 3rd child | $30,000 ($120,000 x 25%) |
| - Foreign Domestic Worker Levy Relief | $1,440 ($60 x 12 mths x 2 times) |
| - NSman Wife Relief | $750 |
| - CPF Relief | $20,400 |
| Total Personal Reliefs | $95,590 |
| Total Personal Reliefs after capping | $80,000 |
| Chargeable Income | $40,000 ($120,000 - $80,000) |
| Tax Payable on Chargeable Income | $550 |
| Less: Personal Income Tax Rebate (50% capped at $200) | $200 |
| Tax Payable after Personal Income Tax Rebate | $350 |
| Less: Parenthood Tax Rebate | -* |
| Net Tax Payable | $350.00 |
* Mrs Chua has fully utilised her Parenthood Tax Rebate in prior YAs.