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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 unutilised balance will be carried forward to automatically offset your future income tax payable.  Any credit balance 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(96.0KB).

You can claim PTR if you are a married, divorced or widowed Singapore tax resident and your child meets the following conditions.

 

Conditions for Qualifying Child

Relevant Year of Claim

a)   
  • Born to you and your spouse / ex-spouse on or after 1 January 2008 and you are married to your spouse/ ex-spouse at the time; and
  • Is a Singapore citizen at the time of birth or within 12 months thereafter

Year of Birth

b)    
  • Born to you and your spouse / ex-spouse on or after 1 January 2008 before you are married to your spouse/ ex-spouse, and your marriage is registered before your child reaches 6 years old; and

  • Is a Singapore citizen at the time of your marriage or within 12 months thereafter

Year of Marriage

c)  
  • Legally adopted on or after 1 January 2008 when you are married but before your child reaches 6 years old; and

  • Is a Singapore citizen at the time of legal adoption or within 12 months thereafter  

Year of Adoption

 

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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. Your 2nd, 3rd or 4th child should meet the following conditions (no PTR is made in respect of your 1st child born or adopted before 1 Jan 2008).

 

Conditions for Qualifying Child

Relevant Year of Claim

a)   
  • Born to you and your spouse/ ex-spouse on or after 1 January 2004 and you are married to your spouse/ ex-spouse at the time; and
  • Is a Singapore citizen at the time of birth or within 12 months thereafter

Year of Birth

b)    
  • Born to you and your spouse / ex-spouse on or after 1 January 2004 before you are married to your spouse/ ex-spouse, and your marriage is registered before your child reaches 6 years old; and

  • Is a Singapore citizen at the time of your marriage or within 12 months thereafter

Year of Marriage

c)  
  • 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  

Year of Adoption

       

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How much you can claim

The amount of PTR that you may claim for each qualifying child is as follows: 

Child order

PTR
(For child born in 2007 and before)

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 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 

The amount of PTR varies for each child based on the child order in the family unit. The order of your child for PTR is based on the following

 For a child born to you and your spouse / ex-spouse

This is based on the 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

This is based on the date of marriage.

For a step-child

This is based on the date of birth shown in your child’s birth certificate.

For a legally adopted child

This is based on the date of legal adoption as shown in the adoption papers.

Any sibling who is deceased shall be taken into account in determining the number of siblings a child has at time of his/her birth, adoption or marriage of his/her parents, as the case may be.

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

Mr and Mrs Chen are both 35 years old and their first child was born in 2014. Mrs Chen is a Singapore tax resident for the Year of Assessment (YA) 2015. She worked in 2014 and earned income of $80,000 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's tax computation for YA 2015 is as follows:  

  $ $
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  
CPF Relief 16,000  
Chargeable Income   47,000
 
Computation of tax payable:  
First $40,0001 550
Next $7,000 @ 7% 490
Gross tax payable 1,040
Less: Personal Income Tax Rebate (50%) 520
Tax payable after Personal Income Tax Rebate 520
Less: Parenthood Tax Rebate (PTR)2 520
Net tax payable 0

Notes:
1  Based on the income tax rates for Singapore tax resident for YA 2015.
2  Both Mr and Mrs Chen are entitled to PTR of $5,000 in respect of their first child born in 2014.  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 unutilised 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 unutilised 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 unutilised 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 

      

If marriage is dissolved under a Court Order

You and your ex-spouse can continue to utilise any credit balance remaining in your respective PTR accounts to offset future tax liabilities.

If one spouse passes away 

You can continue to utilise any credit balance remaining in your respective PTR accounts to offset future tax liabilities.

 

How to transfer PTR to your spouse

Any unutilised 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

 

(a) If you have filed your tax return online
You may re-file within 14 days of your previous submission or by 18 Apr 2015, whichever is the earlier.  You can only re-file once. 
 
When you re-file, you must include all your income details and expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission. 

If you could not re-file, please send the following to us by emailfax or post:

(i) a letter signed by both you and your spouse, stating the following:

  • name, NRIC number and child order for the purposes of claiming PTR
  • basis of apportionment between you and your spouse (e.g. your spouse: 50%, yourself: 50%)
  • you and your spouse's full name & NRIC number; and
  • confirmation that both of you have met the qualifying conditions.


(ii) 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.
 

(b) If you have filed a paper tax return
Please send the details in (i) and (ii) in (a) above to us by emailfax or post.


Please send the following to us by emailfax or post within 30 days from the date of your tax bill:

(i) a letter signed by both you and your spouse, stating the following:

  • name, NRIC number and child order for the purposes of claiming PTR
  • basis of apportionment between you and your spouse (e.g. your spouse: 50%, yourself: 50%)
  • you and your spouse's full name & NRIC number; and
  • confirmation that both of you have met the qualifying conditions.


(ii) 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.

Although you and your spouse do not need to use the PTR to offset against any income tax for YA 2015, we would encourage you to make a claim during your tax filing for YA 2015. This would enable the PTR to be used to offset against your or your spouse’s income tax payable in the future years automatically.


PTR is given only once in the YA immediately following the year of birth of the child. Only when the taxpayer is unable to fully utilise the rebate in that YA is he allowed to carry forward the balance of the rebate to offset his tax liability in the future Ys/A or until it is fully utilised. There will not be any top-up of the PTR account.

For example:
Mr Chen made a claim for PTR of $5,000 (claimed 100% for himself) for his first child born in 2013. 

YA 2014 assessment $
Gross tax payable  2,160
Less: PTR  2,160
Net tax payable          0
Balance remaining in PTR Account (1st child)    2,840

 YA 2015 assessment

 
Gross tax payable  6,000
Less: Personal Income Tax Rebate (50%)  3,000
Tax payable after Personal Income Tax Rebate  3,000
Less: PTR  2,840
Net tax payable     160 
 Balance remaining in PTR Account (1st child)             0

As Mr Chen has fully utilised his PTR amount of $5,000 in the Years of Assessment 2014 and 2015, he is required to make a tax payment of $160 for Year of Assessment 2015.

 

 
 

 

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Last Updated on 24 February 2015


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