'Earned income relief' is a relief to provide recognition for individuals who receive income from work, trade, business, profession or vocation.
Who can claim
You will get this relief if you have income from any of the following, in previous year:
How much you can claim
This relief is given based on the amount of your actual earned income, up to the maximum shown below.
| Age |
Earned income relief |
| Below 55 |
$1,000 |
| 55 to 59 |
$3,000 |
| 60 and above |
$4,000 |
If you are handicapped
If your physical or mental disability permanently and severely affects your ability to work, your earned income relief will be given based on the amount of your actual earned income, up to the maximum shown below.
| Age |
Earned income relief for handicapped |
| Below 55 |
$2,000 |
| 55 to 59 |
$5,000 |
| 60 and above |
$6,000 |
How to claim
You do NOT need to claim earned income relief. If you are eligible, we will automatically grant this relief to you when we process your tax return.
If you are handicapped and claiming for the first-time
- If you submit paper Income Tax Return, please enter details of your handicap in Appendix 2 of the tax return and submit together with your tax return.
- If you e-file your tax return, you may enter the details in the box provided under "earned income relief".
We will automatically grant you this earned income relief for handicapped in subsequent years. You do NOT need to enter your claim in tax return again in subsequent years.
Find out more about how to submit your tax return.