Spouse Relief/Spouse Relief (Disability) recognises both male and female taxpayers who have supported their spouses.
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Qualifying for relief

To claim Spouse Relief for the Year of Assessment 2024, you must satisfy all these conditions in 2023:

1. Your spouse was living with/supported by you; and 

 

2. ^Your spouse did not have an annual income* of more than $4,000# in year 2023.


^The condition will not be applicable if you will wish to claim for Spouse Relief (Disability) and the dependant is physically disabled or mentally impaired.

*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).
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. 

Legally separated spouses

If you are legally separated from your spouse, you may claim this relief if you have made maintenance payments under a Court Order or Deed of Separation.

Divorced spouses

Divorced taxpayers who pay alimony to their former spouses are not eligible to claim this relief.

Amount of relief

Spouse Relief Spouse Relief (Disability)Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation
$2,000 $5,500 Lower of:
  1. Maintenance payments in the previous year;
  2. $2,000 for spouse; or
  3. $5,500 for spouse with disability

Other relief claims on your spouse

If you are claiming for Spouse Relief/Spouse Relief (Disability), no other claimant is allowed to claim the following on your spouse:

Example 1: Claiming Spouse Relief and Parent Relief on the same dependant

Mrs Soh has supported her husband and is eligible to claim Spouse Relief.

Their child, Kylie, has also supported her father and is also eligible to claim Parent Relief.

If Mrs Soh has claimed Spouse Relief, Kylie would not be able to claim for Parent Relief in the same Year of Assessment.

How to claim

e-Filing

Is this the first time you are claiming the relief?

YesNo
  1. Login with your Singpass or Singpass Foreign user Account (SFA) at myTax Portal.
  2. Go to “Individuals” > “File Income Tax Return”.
  3. Select “File” to File Income Tax Return.
  4. Go to “4. Deductions, Tax Reliefs and Rebates”.
  5. Select “Add New” > “Spouse”.
  6. Fill in the relevant information and select “Update”.

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 claim.

 

Paper filing

Is this the first time you are claiming the relief?

YesNo

Form B1 & B

  1. Complete the item on “Spouse/Spouse Relief (Disability)”.
  2. Complete the particulars of your spouse in Appendix 2.

Form B1 & B

Complete the item on “Spouse/Spouse Relief (Disability)”.

First-time Spouse Relief (Disability) claims

Spouse Relief (Disability) may be allowed if:

S/NEligibilityDetails

1.

The doctor certifies that your spouse 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 Spouse Relief (Disability) for the first time, please email us the:

2.

The doctor certifies that your spouse 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 Spouse Relief (Disability) (e.g. your spouse 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 Spouse Relief/Spouse 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 and identification number (NRIC/FIN) of your spouse; and

c. your confirmation that you have met the qualifying conditions.

3. First-time Spouse Relief (Disability) claims

Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.

I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Spouse Relief/Spouse 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:

  1. your request to claim or revise the relief;
  2. the name and identification number (NRIC/FIN) of your spouse; and
  3. your confirmation that you have met the qualifying conditions.

 

You may also withdraw your relief by emailing us:

  1. your request to withdraw the relief; and
  2. the name and identification number (NRIC/FIN) of your spouse.

 

First-time Spouse Relief (Disability) claims

Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.

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