'Parent/handicapped parent relief' is a relief to promote filial piety and provide recognition to individuals supporting their parents/handicapped parents in Singapore.
Who can claim
You may claim this relief if you supported your or your spouse's parents, grandparents and great grandparents in the previous year.
You must satisfy ALL of the following conditions:
- The dependant must be living in Singapore in the previous year
- The dependant lived in your household. If the dependant lived in a separate household in Singapore in the previous year, you must incur $2,000 or more in supporting him/her
- The dependant is 55 years of age or above in the previous year. If not, he/she must be physically or mentally disabled
- The dependant does not have income exceeding $4,000 in the previous year ($2,000 prior to YA 2010) Income includes taxable income (e.g. trade, employment and rental), tax exempt income (e.g. bank interest, dividends and pensions) and foreign-sourced income (regardless of whether it has been remitted to Singapore). The income criterion does not apply for handicapped dependants from the YA 2010.
- No one else is claiming this relief or any other relief except grandparent caregiver relief on the dependant.
- Only female taxpayers (subject to qualifying conditions) can claim both parent relief and grandparent caregiver relief. Where the parent is handicapped, the female taxpayer can claim the handicapped parent relief (which has a higher amount compared to parent relief) and grandparent caregiver relief on the same dependant if the handicapped dependant is able to perform some caregiving activities.
How much you can claim
You can claim 'parent relief' or 'handicapped parent relief' for up to 2 dependants.
The amount of relief for each dependant is as follows:
| |
YA2009 and before |
From YA 2010 onwards |
Type of relief
|
Staying with parents |
Not staying with parents |
Staying with parents |
Not staying with parents |
| Parent relief |
$5,000 |
$3,500 |
$7,000 |
$4,500 |
| Handicapped parent relief |
$8,000 |
$6,500 |
$11,000 |
$8,000 |
You can still claim the full amount of this relief even if the dependant passed away in the previous year (provided you satisfied ALL the conditions stated above).
Example
Mr ABC satisfied all the conditions for Parent Relief. His father who lived with him in the same household, passed away on 1 Mar 2010.
For Year of Assessment (YA) 2011, Mr ABC can claim Parent Relief of $7,000.
How to claim
You need to enter your claim under 'parent/handicapped parent relief' in your tax return.
If you are claiming for the first-time
- If you submit paper tax return, please enter your dependant's particulars in Appendix 2 of the tax return and submit together with your tax return.
- If you e-File your tax return, you need to click on the 'HERE' button under '10. Parent/Handicapped parent' on 'Deductions and Reliefs' page to enter your dependant's particulars.
- Please complete and submit the Handicapped-Related Tax Relief form (83KB) when you are filing your Income Tax Return. You may email us the form, fax to us on 6351 3636 or send by post to
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
Find out more about how to submit your tax return.