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'Parenthood Tax Rebate' (PTR) is a rebate given to married Singapore tax residents to encourage them to have more children.

PTR can be used to offset your income tax payable. Any unutilized balance is automatically carried forward to offset your future income tax payable.  Any credit balance remaining is not refundable. This rebate may be shared with your spouse.

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Qualifying criteria - For child born or adopted on or after 1 Jan 2008

To check your eligibility for Parenthood Tax Rebate, you may use our PTR calculator(94.0KB).

You can claim PTR if you are a married, divorced or widowed Singapore tax resident in the relevant year* and the qualifying child is:

(a) a legitimate child

  • Born to your family on or after 1 January 2008; and
  • Is a Singapore citizen at the time of birth or within 12 months thereafter.

(b) an illegitimate child

  • Born on or after 1 January 2008 and whose birth occurs before the marriage of  the natural parents;
  • Whose natural parents become lawfully married before the child reaches 6 years old; and
  • Is a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.

(c) an adopted child

  • Legally adopted on or after 1 January 2008 but before he reaches 6 years old; and
  • Is a Singapore citizen at the time of legal adoption or within 12 months thereafter                                                         

*This refers to the year of birth (for a legitimate child), year of marriage (for an illegitimate child) or year of adoption (for an adopted child), where applicable.  

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Qualifying criteria - For child born or adopted before 1 Jan 2008 


You can claim PTR if you are a married, divorced or widowed Singapore tax resident in the relevant year* and the qualifying child is:

(a) the 2nd, 3rd or 4th legitimate child

  • Born to  your family on or after 1 January 2004; and
  • Is a Singapore citizen at the time of birth or within 12 months thereafter.

(b) the 2nd, 3rd or 4th illegitimate child

  • Born on or after 1 January 2004 and whose birth occurs before the marriage of  the natural parents;
  • Whose natural parents become lawfully married before the child reaches 6 years old; and
  • Is a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.

(c) the 2nd, 3rd or 4th adopted child

  • Legally adopted on or after 1 January 2004 but before 1 January 2006; or
  • Legally adopted on or after 1 January 2006 but before the child reaches 6 years old; and
  • Is a Singapore citizen at the time of legal adoption or within 12 months thereafter                                          

*This refers to the year of birth (for a legitimate child), year of marriage (for an illegitimate child) or year of adoption (for an adopted child), where applicable.             Back to Top 

When to claim 

You can claim PTR in the Year of Assessment (YA) immediately following:

  • The year of birth for legitimate child;
  • The year of adoption for legally adopted child; or
  • The year of marriage of  the natural parents for an illegitimate child

Any unutilised amount will automatically be carried forward and offset your future income tax payable. Hence, it is not necessary to submit a fresh claim for subsequent years.  Back to Top               

 

How much you can claim

From YA 2009 onwards, the following PTR may be claimed for each qualifying child.

 

Child order

PTR
(YA 2008 and before)

PTR 
(From YA 2009 onwards) 

1st

$0

$5,000

2nd

$10,000

$10,000

3rd

$20,000

$20,000

4th

$20,000

$20,000

5th and beyond

$0

$20,000 per child


PTR may be shared with your spouse based on the basis of apportionment agreed by both of you. 

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Child Order 

For the purposes of tax reliefs and rebate related to your child (Working Mother's Child ReliefQualifying / Handicapped Child Relief and PTR), the order of your child is based on:

• For legitimate and step-child: the date of birth shown in your child’s birth certificate

• For adopted child: the date of legal adoption shown in the adoption papers

A deceased child is taken into account in determining the order of children, but not a stillborn child (a child for whom no birth certificate has been issued).

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Tax computation  (Qualifying Child Relief, Working Mother’s Child Relief and Parenthood Tax Rebate)

Mr and Mrs Chen’s first child was born in the year 2013.  They are both 35 years old.  Mrs Chen was working and had an earned income of $80,000 for that year.

Mr Chen agreed to let Mrs Chen claim the full amount of Qualifying Child Relief of $4,000.

Mr and Mrs Chen are entitled to Parenthood Tax Rebate (PTR) of $5,000 for their first child.  They have agreed to share the amount of PTR equally.

Mrs Chen is a Singapore tax resident for the Year of Assessment (YA) 2014 and her tax computation for YA 2014 is as follows:

 

 

 

 

 $

 Note

 Employment income

 80,000

 

 Less: Personal Reliefs

 

 

 Earned Income Relief

 1,000

 

 Qualifying Child Relief

 4,000

 

 Working Mother's Child Relief (15% x $80,000)

 12,000

 

 Chargeable Income

 63,000

 

 

 

 

 Computation of tax payable:

 

 

 First $40,000

 550

 1

 Next $23,000 @ 7%

 1,610

 

 Gross tax payable

 2,160

 

 Less: Parenthood Tax Rebate (PTR)

2,160

 2

Net tax payable

    -     

 

Notes:
1.  Based on the income tax rates for Singapore tax resident for YA 2014.
2.  Both Mr and Mrs Chen are entitled to PTR of $5,000 in respect of their first child born in the year 2013.  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.

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How to claim

 

When are you making the claim?

Is this the first time you are claiming the relief for your qualifying child? 

Yes

No

When filing your tax return online

 

1. Go to Main Tax Form

 2. Go to item 6-20 Total Deductions And Reliefs

3. Click on Change, remove or make new claims for Deductions, Reliefs and Rebates. (e.g. Donations, CPF, spouse, child reliefs and Parenthood Tax Rebate)

4. Scroll to item 22 Parenthood Tax Rebate (For NEW Claims Only)

5. Click on Claim Parenthood Tax Rebate for a newborn child for the first time

6. Enter the percentage of Parenthood Tax Rebate as agreed by yourself and your spouse

7. Enter the order of child under the Child Order column

8. Enter the child’s Singapore Birth Certificate number

Any unutilized balance is automatically carried forward to offset your tax payable, if any

 

When completing your paper tax return

(Form B1 or Form B)

Form B1

1. Complete the particulars of your child in Appendix 2

2. Complete item 6(c) on page 2

Form B1

Any unutilized balance is automatically carried forward to offset your tax payable, if any

 

Form B

1. Enter the particulars of your child in Appendix 3

2. Complete item 6(c) on page 3

 

 

Form B

Any unutilized balance is automatically carried forward to offset your tax payable, if any

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If child is given up for adoption 

  • In the year of birth
    You will not be entitled to any PTR on the child.
  • After the year of birth
    The remaining PTR balance on this child will be forfeited. This is with effect from the Year of Assessment following the year the child is given up for adoption. Back to Top

 

How to transfer PTR to your spouse

Any unutilized amount of PTR can be transferred online from your account to your spouse's account.

Simply log into myTax Portal, to view your PTR balance and transfer your PTR balance to your spouse.

If you wish to adjust your income tax payable after the transfer of your PTR, please email us.

Find out more about:

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FAQ

 





 

 

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Last Updated on 28 February 2014


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