Tax Explainer: What's in a working mother's tax bill?
Source: Freepik
Amy, a 34-year-old Singaporean, earned $70,000 from her job in 2024. She and her husband live together with Amy’s parents, both aged 57 and who are not working and help to look after her Singaporean child (born on 31 Jan 2024).
Additionally, Amy and her husband agreed that she would claim $2,000 of Qualifying Child Relief and he would claim the full amount of Parenthood Tax Rebate.
Curious to find out how much Amy has to pay for her income tax in 2025? Just $26.
Let’s see the breakdown of Amy’s tax bill for Year of Assessment 2025:
| Total Income | $70,000 | |
| Less Reliefs Earned Income Relief Parent Relief Qualifying Child Relief Working Mother’s Child Relief Grandparent Caregiver Relief NSman Wife Relief CPF Relief | $1,000 $18,000 $2,000 $8,000 $3,000 $750 $14,000 | $46,750 |
| Chargeable Income | $23,250 | |
| Tax on the first $20,000 | $0 | |
| Tax on the next $3,250 at 2% | $65 | |
| Tax Payable (before rebates) | $65 | |
| Less: 60% Tax Rebate (capped at $200) | $39 | |
| Total Tax Payable | $26 ($65 – 39) |