'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. This rebate may be shared with your spouse.
Please click on the relevant links for information on PTR
Qualifying criteria - For child born on or after 1 Jan 2008
Qualifying criteria - For child born before 1 Jan 2008
When to claim
How much you can claim
How to claim
Birth Order of Children for PTR Purposes
If child is given up for adoption
How to transfer PTR
Qualifying criteria - For child born on or after 1 Jan 2008
To check your eligibility for Parenthood Tax Rebate, please click here(94.0KB)NEW.
You can claim PTR if you are a married/divorced/widowed Singapore tax resident and the qualifying child is –
(a) A legitimate child
- Born to your family on or after 1 January 2008; and
- Becomes 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; and
- Whose natural parents become lawfully married before he reaches 6 years old; and
- Becomes a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.
(c) A child
- Legally adopted on or after 1 January 2008 but before he reaches 6 years old; and
- Becomes a Singapore citizen at the time of legal adoption or within 12 months thereafter Back to Top
Qualifying criteria - For child born before 1 Jan 2008
You can claim PTR if you are a married/divorced/widowed Singapore tax resident and the qualifying child is –
(a) A 2nd, 3rd or 4th legitimate child
- Born to your family on or after 1 January 2004; and
- Becomes a Singapore citizen at the time of birth or within 12 months thereafter.
(b) A 2nd, 3rd or 4th illegitimate child
- Born on or after 1 January 2004 and whose birth occurs before the marriage of the natural parents; and
- Whose natural parents become lawfully married before he reaches 6 years old; and
- Becomes a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.
(c) A 2nd, 3rd or 4th 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 he reaches 6 years old; and
- Becomes a Singapore citizen at the time of legal adoption or within 12 months thereafter Back to Top
When to claim
PTR is to be claimed in the 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 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 YAs. Back to Top
How much you can claim
From YA 2009 onwards, the PTR has been extended to include 1st child, 5th child and subsequent children.
| 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 parties. Back to Top
How to claim
If you e-File your tax return, click on the 'HERE' button, item '22 Parenthood Tax Rebate' in the 'Deductions and Reliefs' page to enter the details of your claims.
If you submit paper tax return, please enter your child's particulars in Appendix 2 of the tax return and submit together with your tax return.
If you have submitted your tax form, please let us have the following documents:
- a copy of your child's legal adoption papers (for an adopted child)
- a copy of your child's certificate of citizenship (if he/she was not a Singapore citizen at the time of birth)
- a copy of your marriage certificate (if you were not legally married to the other natural parent at the time of birth of your child, but were subsequently legally married to the other natural parent of the child before the child reaches 6 years old)
- a copy of custody paper of child/children from previous marriage, if applicable.
- a letter bearing the following:
- Name, NRIC number and child order of your child
- Basis of apportionment between you and your spouse (e.g yourself - 50%; your spouse - 50%)
- You and your spouse's full name & NRIC number
- You and your spouse's signatures
You may email us the soft copy of the letter, fax to us on 6351 2707 or post the statement to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
We will process your request when we received your application. Back to Top
Birth Order of Children for PTR Purposes
All children in the same household are counted in the ranking, regardless of whether the child qualifies for PTR.
The order of the children is based on:
- Date of birth; OR
- Date of legal adoption
Any sibling who has passed away will be taken into account in determining the number of siblings a child has at the time of his birth or adoption. Back to Top
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
Any unutilized amount of PTR can be electronically transferred from your account to your spouse's account.
Simply log in to myTax Portal, to view your PTR balance and transfer your PTR balance to your spouse.
Find out more about:
You may email us, fax to us on 6351 2707 or post the letter to:
The Comptroller of Income Tax
Inland Revenue Authority of Singapore
55 Newton Road, Revenue House
Singapore 307987
We will process your request when we received your application. Back to Top