Married, divorced or widowed parents may claim tax rebates of up to $20,000 per child. As PTR is a one-off rebate, you may only claim PTR on a qualifying child once.
On this page:
Qualifying for rebate
PTR is given to tax residents to encourage them to have more children.
To qualify, you must be a Singapore tax resident who is married, divorced or widowed in the relevant year.
You may use the PTR Eligibility Tool (XLSM, 52KB) to check your eligibility for PTR.
Children born or adopted on or after 1 Jan 2008
| S/N | Conditions for qualifying child | Relevant year of claim |
|---|---|---|
1 |
| Year of birth |
2 |
| Year of marriage |
3 |
| Year of adoption |
* You may qualify for PTR for children born overseas if you meet the qualifying conditions, including the stipulated timeline for the child to obtain Singapore Citizenship. For information on applying for Singapore Citizenship, please visit the Immigration and Checkpoints Authority (ICA) website.
Children born or adopted before 1 Jan 2008
PTR is not available in respect of your 1st child born or adopted before 1 Jan 2008. Your 2nd, 3rd or 4th child must meet the following conditions to qualify for PTR.
| S/N | Conditions for qualifying child | Relevant year of claim |
|---|---|---|
1 |
| Year of birth |
2 |
| Year of marriage |
3 |
| Year of adoption |
* You may qualify for PTR for children born overseas if you meet the qualifying conditions, including the stipulated timeline for the child to obtain Singapore Citizenship. For information on applying for Singapore Citizenship, please visit the ICA website.
PTR treatment for different scenarios
| Scenarios | PTR treatment |
|---|---|
| PTR for children given up for adoption |
|
| If marriage is dissolved under a court order | You and your ex-spouse may continue to utilise any credit balance remaining in your respective PTR accounts to offset future tax liabilities. |
| If one spouse passes away | You may continue to utilise any credit balance remaining in your respective PTR accounts to offset future tax liabilities. |
Determining child order
The amount of PTR varies for each child based on the child order in the family unit.
For PTR purpose, no child will be considered as a member of 2 households. Children from a previous marriage will be included in the family unit of 1 parent after taking into consideration the rights of custody, care and control and the living arrangements of the child, in order of priority.
Any sibling who is deceased / a *stillborn child will be counted in determining the number of siblings a child has at the time of his/her birth, adoption, or marriage of his/her parents, as the case may be.
* This is applicable for PTR claim effective from the Year of Assessment (YA) 2022 (or a subsequent YA), and where the natural mother of the stillborn child is a member of the same household of the child in respect of whom PTR is being claimed.
The order of your child for PTR is based on:
| For a child born to you and your spouse/ex-spouse | Date of birth shown in your child's birth certificate |
|---|---|
| For a child born to you and your spouse/ex-spouse before you are married to your spouse/ex-spouse | Date of marriage |
| For a step-child | Date of birth shown in your child's birth certificate |
| For a legally adopted child | Date of legal adoption as shown in the adoption papers |
Amount of rebate
You and your spouse may share the PTR based on an apportionment agreed by both of you. If your percentage of PTR claimed does not add up to 100% or you are unable to agree on the apportionment, we will apportion the PTR equally between the both of you.
| Child order | PTR (For child born in 2004 to 2007) | PTR (For child born from 2008 onwards) |
|---|---|---|
| 1st | $0 | $5,000 |
| 2nd | $10,000 | $10,000 |
| 3rd | $20,000 | $20,000 |
| 4th | $20,000 | $20,000 |
| 5th and subsequent child | $0 | $20,000 per child |
Carrying forward unutilised PTR
Any unutilised amount will automatically be carried forward to offset your future income tax payable. Any remaining balance is not refundable.
Transferring unutilised PTR to your spouse
If you wish to transfer your unutilised PTR balance to your spouse, please submit the Transfer and Utilise Parenthood Tax Rebate (PTR) Balance Form. The transferred PTR amount will be used to offset your spouse's income tax payable for the current Year of Assessment, if applicable.
Example 1: Claiming PTR and Working Mother's Child Relief (WMCR)
Mr and Mrs Chen's first child was born in 2023. Mrs Chen was working and had an earned income of $80,000 for that year.
They decided that Mrs Chen would claim the full amount of QCR of $4,000.
Mr and Mrs Chen are Singapore tax residents for Year of Assessment 2024 and also entitled to PTR of $5,000 for their first child. They have agreed to share the amount of PTR equally (i.e. $2,500 each).
Mrs Chen's tax computation for Year of Assessment 2024 is as follows:
| Employment Income of Mrs Chen | $80,000 |
|---|---|
Less: Personal Reliefs | |
- Earned Income Relief | $1,000 |
- QCR | $4,000 |
- WMCR | $12,000 (15% x $80,000) |
- CPF Relief | $16,000 |
Chargeable Income | $47,000 ($80,000 - $33,000) |
Computation of Mrs Chen's tax payable for Year of Assessment 2024
| Chargeable Income for Mrs Chen | $47,000 |
|---|---|
First $40,000 | $550 (Based on the income tax rates for Singapore tax resident) |
Next $7,000 @ 7% | $490 |
Tax Payable on Chargeable Income | $1,040 |
| Less: Personal Income Tax Rebate (50% capped at $200) | $200 |
| Tax Payable after Personal Income Tax Rebate | $840 |
Less: Parenthood Tax Rebate | $840 [Mr and Mrs Chen are sharing the PTR of $5,000 for their first child born in 2023 (i.e. $2,500 per person). Any unutilised amount of PTR will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.] |
Net Tax Payable | $0 |
How to claim
e-Filing
Is this the first time you are claiming the rebate?
| Yes | No |
|---|---|
| Any unutilised balance is automatically carried forward to offset your future tax payable. |
Paper filing
Is this the first time you are claiming the rebate?
| Yes | No |
|---|---|
Form B1 & B Complete the particulars of your child in Appendix 2. | Form B1 & B Any unutilised balance is automatically carried forward to offset your future tax payable. |
FAQs
I have filed my tax return. What should I do if I have forgotten to claim my PTR?
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. a letter (PDF, 326KB) signed by both you and your spouse, stating:
- the name, NRIC number and child order for the purposes of claiming PTR;
- the basis of apportionment between you and your spouse (e.g. your spouse: 50%, yourself: 50%);
- you and your spouse’s full name and NRIC number; and
- the confirmation that both of you have met the qualifying conditions.
b. the following documents, where applicable:
- a copy of your child's legal adoption papers (for an adopted child);
- a copy of your marriage certificate (if your marriage is registered outside Singapore);
- a copy of the court order on the custody and/or maintenance of child/children from a previous marriage.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for PTR?
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:
- a letter (PDF, 326KB) signed
by both you and your spouse, stating;
- the name, NRIC number and child order for the purposes of claiming PTR;
- the basis of apportionment between you and your spouse (e.g. your spouse: 50%, yourself: 50%);
- you and your spouse's full name and NRIC number; and
- the confirmation that both of you have met the qualifying conditions.
- the following documents, where applicable:
- a copy of your child's legal adoption papers (for an adopted child);
- a copy of your marriage certificate (if your marriage was registered outside Singapore);
- a copy of the court order on the custody and/or maintenance of child/children from a previous marriage.
Our child is born in 2023. However, both my spouse and I have very little income in 2023 and do not need to pay tax for Year of Assessment 2024. Do we still need to claim the PTR for Year of Assessment 2024?
Although you and your spouse do not need to use the PTR to offset against any income tax for Year of Assessment 2024, we would encourage you to make a claim during your tax filing. This would enable the PTR to be used to offset against your or your spouse's income tax payable in the future years automatically.
I have made a 100% claim for PTR for my first child born in 2022 and some PTR has been utilised to offset against my income tax payable for Year of Assessment 2023. The balance in the PTR account was utilised to partially offset my income tax payable for Year of Assessment 2024. Will IRAS top-up my PTR account with another $5,000 in Year of Assessment 2024?
PTR is given only once in the Year of Assessment immediately following the year of birth of your child. If you are unable to fully utilise the rebate in that Year of Assessment, you may carry forward the balance of the rebate to offset your tax liability in the future Years of Assessment or until it is fully utilised.
As PTR is a one-off rebate, you may only claim PTR on a qualifying child once. There will not be any top-up of the PTR account in respect of the same child.
My spouse has just transferred her PTR balance to me for Year of Assessment 2024. Do I need to make a claim for PTR in my Year of Assessment 2024 Income Tax Return?
You are not required to make the PTR claim in your Income Tax Return. The PTR that has been transferred to your account will be automatically used to offset your income tax payable when your assessment for Year of Assessment 2024 is finalised.
However, if you have already received your tax bill, please email us to request for adjustments to be made to your tax payable.