'Grandparent caregiver relief' (GCR) is a relief to provide recognition for grandparents who play the role of caregiver and help working mothers take care of their children.
Single or male taxpayers are not eligible for this relief.
Who can claim
You may claim if...
- You are a working mother who is married, divorced or widowed, AND
- You or your spouse's/ex-spouse's parent or grandparent is:
- Living in Singapore in the previous year, AND
- Looking after any of your children who is a citizen of Singapore and is 12 years old or younger in the previous year, AND
- Not carrying on any trade, business, profession, vocation or employment in the previous year.
This is regardless of whether you are already entitled to
- 'Parent relief/Handicapped Parent Relief' on the same parent or grandparent of your/your spouse's.
You may claim both handicapped parent relief (HPR) and grandparent caregiver relief (GCR) on the same dependant if the handicapped dependant is able to perform some caregiving activities.
- 'Foreign maid levy relief'. This is provided you or your spouse's/ex-spouse's parent or grandparent still help to take care of your children.
You cannot claim GCR if someone else had claimed this relief on the same parent or grandparent.
Example 1
If your sister claimed 'grandparent caregiver relief' on your mother, you cannot claim this same relief on your mother. You can consider claiming 'parent relief' on your mother if you are eligible.
Example 2
If your father claimed 'wife relief' on your mother, you may claim 'grandparent caregiver relief' on your mother.
Example 3
If your sister claimed 'parent relief' on your mother, you may claim 'grandparent caregiver relief' on your mother, if you are eligible.
How much you can claim
You may claim this relief of $3000 on one of your or your spouse's/ex-spouse's parent or grandparent.
How to claim
You need to enter your claim under 'grandparent caregiver relief' in your tax return.
If you are claiming for the first-time
- If you e-File your Income Tax Return, you need to click on the 'HERE' button under '11. Grandparent caregiver' on 'Deductions and Reliefs' page to enter your dependant's particulars.
- Otherwise, you may email us your dependant's particulars, fax them to us on 6351 3636 or send them by post to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
Please provide the following information:
- Caregiver's name
- Caregiver's residential address
- Caregiver's NRIC/FIN/Passport number
- Confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in previous year
- Relationship between caregiver and you
- Name of child being taken care of
- NRIC number of your child
Find out more about how to submit your tax return.