Spouse Relief/Spouse Relief (Disability) recognises both male and female taxpayers who have supported their spouses.
On this page:
Qualifying for relief
To claim Spouse Relief for the Year of Assessment 2025, you must satisfy all these conditions in 2024:
1. Your spouse was living with/supported by you; and
2. ^Your spouse did not have an annual income* of more than $8,000# in year 2024.
^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 has been increased to $8,000. However, for Year of Assessment 2024 and before, the annual income threshold of $4,000 will remain. There is no change to the other conditions.
Legally separated spouses
If you are legally separated from your wife, 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:
|
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?
| 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 if you need to make any changes to your relief. |
Paper filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
Form B1 & B
| 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/N | Eligibility | Details |
|---|---|---|
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 upload/attach the following documents during the e-Filing/filing of your Income Tax Return:
|
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 but have yet to receive my tax bill for the current Year of Assessment. 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
You may re-file once by 18 Apr. 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 file an amendment upon receiving your Tax Bill for the current Year of Assessment. You may file the amendment via the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your Income Tax bill.
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.
First-time Spouse Relief (Disability) claims
Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.