Parent Relief/Parent Relief (Disability) is given to promote filial piety and recognise individuals who are supporting their parents, grandparents, parents-in-law or grandparents-in-law in Singapore.
On this page:
Qualifying for relief
To claim Parent Relief/Parent Relief (Disability) for the Year of Assessment 2024, you must satisfy all these conditions in 2023:
- You have supported your dependant (e.g. Parents/Parents-in-law/Grandparents/Grandparents-in-law/Step-parents/Step-grandparents/Adoptive parents/Adoptive grandparents); and
- ^Your dependant was 55 years of age or above; and
- ^Your dependant did not have an annual income@ of more than $4,000# in year 2023; and
- Your dependant was:
a. living with you in the same household in Singapore*; or
b. living in a separate household in Singapore and you have incurred $2,000 or more in supporting him/her.
^The condition will not be applicable if you will wish to claim for Parent Relief (Disability) and the dependant is physically disabled or mentally impaired.
*"Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2023. In the case of a foreign dependant, generally, if he/she stayed in Singapore for a period of at least 8 months in 2023.
@Annual income includes the following:
a. taxable income (e.g. trade, employment, rental and SRS withdrawals);
b. tax-exempt income (e.g. bank interest, dividends and pensions) with the exception of CPF payouts; and
c. foreign-sourced income (regardless of whether it has been remitted to Singapore).
Parent Relief/Parent Relief (Disability) may be shared with other claimants provided no one else is claiming any other relief (except Grandparent Caregiver Relief) on the same dependant. For example, if your father has claimed spouse relief on your mother, you and your other siblings will not be able to claim parent relief in respect of your mother.
New! #From the Year of Assessment 2025, the annual income threshold of $4,000 will be increased to $8,000. There is no change to the other conditions.
Amount of relief
| Type of Parent Relief | Parent Relief | Parent Relief (Disability) |
|---|---|---|
| Taxpayer stays with dependant | $9,000 per dependant | $14,000 per dependant |
| Taxpayer does not stay with dependant | $5,500 per dependant | $10,000 per dependant |
Number of dependants to claim
You may claim Parent Relief/Parent Relief (Disability) for up to 2 dependants.
Other relief claims on your dependant
If you are claiming for Parent Relief/Parent Relief (Disability), no other claimant will be allowed to claim the following on the same dependant:
If you are a working mother who is married, divorced or widowed, you may claim Parent Relief/Parent Relief (Disability) and Grandparent Caregiver Relief on the same dependant, provided that you have satisfied the qualifying conditions.
Example 1: Claiming Parent Relief and Spouse Relief on the same dependant
Kylie has supported her father and is eligible to claim Parent Relief.
Her mother, Mrs Soh has supported her husband and is also eligible to claim Spouse Relief.
If Kylie has claimed Parent Relief, Mrs Soh would not be able to claim for Spouse Relief in the same Year of Assessment.
Claiming relief on a deceased parent
You may still claim the full amount of relief in the Year of Assessment 2024 even when the dependant has passed away in the previous year (2023), provided you have satisfied all the qualifying conditions.
However, you will not be able to claim Parent Relief/Parent Relief (Disability) on the same dependant from the following year onwards (i.e. Year of Assessment 2025).
Sharing of Parent Relief
If more than one individual is maintaining the same dependant and meets the qualifying conditions, the Parent Relief may be shared between the claimants based on an agreed apportionment.
Example 2: Sharing of Parent Relief/Parent Relief (Disability)
Mr Chan has 3 children, Angie, Benson and Charmaine who have supported him in 2023.
He was staying in the same household as Angie in 2023. All 3 children have agreed to share the Parent Relief. The relief may be shared equally, or based on an agreed apportionment among themselves.
The total allowable Parent Relief claim will be $9,000 in the Year of Assessment 2024.
.png?sfvrsn=d0aa2658_3 "Example on Sharing of Parent Relief (Staying)")
If Mr Chan did not stay with any of his 3 children in 2023, the total allowable Parent Relief claim will be $5,500 in the Year of Assessment 2024.
.png?sfvrsn=f5fbf90e_3 "Example on Sharing of Parent Relief (Not Staying)")
How to claim
e-Filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
| If the relief has been allowed to you last year, the amount will be pre-filled and granted to you automatically this year. Follow the steps on the left and select “Not Claiming” if you wish to withdraw your existing claim. |
Paper filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
Form B1 & B
| Form B1 & B Complete the item on “Parent/Parent Relief (Disability)”. |
First-time Parent Relief (Disability) claims
Parent Relief (Disability) may be allowed if:
| S/N | Eligibility | Details |
|---|---|---|
1. | The doctor certifies that your dependant requires assistance in any one of the 6 Activities of Daily Living for physical disability*; or * (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility | Making first-time claim If you are claiming Parent Relief (Disability) for the first time, please email us the:
|
2. | The doctor certifies that your dependant is impaired in any one of the 3 areas of activities for mental impairment^. ^ (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work |
If you no longer satisfy the conditions for Parent Relief (Disability) (e.g. your dependant recovers from his/her condition), please withdraw the claim from your Income Tax Return if the relief has been auto-included for you as per your previous
year’s assessment.
FAQs
I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Parent Relief/Parent Relief (Disability)?
1. If you e-Filed your Income Tax Return
Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
2. If you filed a paper Income Tax Return or are unable to re-file online
Please email us:
a. your request to claim or revise the relief;
b. the name, identification number (NRIC/FIN), residential address and date of birth of your dependant;
c. your confirmation that the dependant's annual income in the previous year did not exceed $4,000 (the income threshold is not applicable for dependant with disability); and
d. your confirmation that you have met the qualifying conditions.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Parent Relief/Parent Relief (Disability)?
Please file an amendment using the “Amend Tax Bill” digital service at myTax Portal within 30 days from the date of your tax bill.
If you are unable to use the digital service, you may email us:
- your request to claim or revise the relief;
- the name, identification number (NRIC/FIN), residential address and date of birth of your dependant;
- your confirmation that the dependant's annual income in the previous year did not exceed $4,000 (the income threshold is not applicable for dependant with disability); and
- your confirmation that you have met the qualifying conditions.
You may also withdraw your relief by emailing us:
- your request to withdraw the relief; and
- the name and identification number (NRIC/FIN) of your dependant.
First-time Parent Relief (Disability) claims
Please refer to the information provided under the topic on “First-time Parent Relief (Disability) claims”.
I have received my tax bill for the current Year of Assessment. It shows that I have been given Parent Relief on my mother. However, I would want my sister to claim the relief on my mother this time. What should I do?
You and your sister should file an amendment using the “Amend Tax Bill” digital service at myTax Portal within 30 days from the date of the tax bills.
If you are unable to use the digital service, you may email us:
- your request to revise the relief;
- the name, identification number (NRIC/FIN), residential address and date of birth of your mother;
- the confirmation that your mother's annual income in the previous year did not exceed $4,000 (the income threshold is not applicable for handicapped dependant); and
- the confirmation that your sister has met the qualifying conditions.
My father has been living with me since last year. However, he was hospitalised in Singapore for a few months in that year. Is he considered to be living in the same household as me for the previous year? Can I claim Parent Relief of $9,000 for the current Year of Assessment?
Yes, your father is considered to be living in the same household as you for the previous year. You may claim Parent Relief of $9,000 for the current Year of Assessment if you have met the other qualifying conditions.
Generally, when the dependant stays with you before and after hospitalisation in Singapore during the previous year, the dependant would be considered to have lived in the same household as you in that year.
If the dependant has passed away during the hospital stay in Singapore and has lived with you before hospitalisation in the previous year, the dependant would also be considered to have lived in the same household as you in that year.
My mother has been living in a nursing home in Singapore in the previous year. Is she considered to be living in the same household as me in that year? Can I claim Parent Relief on her for the current Year of Assessment?
No, your mother is not considered to be living with you in the same household in the previous year. However, you may claim Parent Relief of $5,500 on your mother for the current Year of Assessment if you have met the other qualifying conditions.