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Grandparent Caregiver Relief

Grandparent Caregiver Relief (GCR) is a relief given to working mothers who engage the help of their parents, grandparents, parents-in-law or grandparents-in-laws (including those of ex-spouses) to take care of their children.

Single taxpayers or male taxpayers are not eligible for this relief.

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Qualifying for Grandparent Caregiver Relief

To claim this relief in the Year of Assessment 2019 you must meet all the conditions:

1. You are a working mother who is married, divorced or widowed.

2. Your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) was:

  1. living in Singapore in 2018. "Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2018. In the case of a foreign dependant, generally, if he/ she stayed in Singapore for a period of at least 8 months in 2018, he/ she will be regarded as living in Singapore;
  2. looking after any of your children who is a citizen of Singapore and was 12 years old and below in 2018*; and
  3. not working or carrying on any trade, business, profession, vocation in 2018.

3. No one else has claimed GCR on the same caregiver. The caregiver may be the subject of relief claims, other than GCR (e.g. Parent Relief, Spouse Relief).

Example 1: Two or more persons wish to claim GCR on the caregiver

Your sister has claimed GCR on your mother. You cannot claim GCR on your mother.

You can consider claiming Parent Relief on your mother if you meet the qualifying conditions.

Example 2: Claiming Parent Relief and GCR on the caregiver

You have claimed Parent Relief for your mother who is taking care of your children. You can also claim GCR on your mother if you meet the qualifying conditions.

Example 3: Claiming GCR on a caregiver on whom another person has claimed Spouse Relief

Your father has claimed Spouse Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions.

Example 4: Claiming GCR on a caregiver on whom another person has claimed Parent Relief

Your sister has claimed Parent Relief on your mother. You can claim GCR on your mother if you meet the qualifying conditions. 

* New! From the Year of Assessment 2020, the qualifying condition that the child is 12 years old and below is no longer applicable, if your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) is looking after any of your children who is handicapped and unmarried. All the other qualifying conditions continue to apply. 

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Amount of Grandparent Caregiver Relief

You may claim up to $3,000 on one of your parents, grandparents, parents-in-law or grandparents-in-law.

Example 5: How much GCR I can claim if my child has more than one caregiver

Your parents are looking after your child. You can only claim GCR on your mother or father. That is, the maximum amount of GCR you can claim is $3,000.

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How to Claim (e-Filing)

Is this the first time you are claiming the relief on the caregiver?

Yes

No

  1. Login with your SingPass or  IRAS Unique Account (IUA) at myTax Portal.
  2. Go to Individuals > “File Income Tax Return”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Grandparent Caregiver”.
  6. Click “Update” and enter your claim.

If the relief has been allowed to you last year, this relief will be pre-filled and allowed to you automatically this year.

If you need to make any changes to your relief, go to "Grandparent Caregiver", click "Update" and revise your claim.

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How to Claim (Paper Filing)

Is this the first time you are claiming the relief on the caregiver?

Yes

No

Form B1
1. Complete item 6(d) on page 2 of Form B1

2. Complete the particulars of your dependant(s) in Appendix 2 of Form B1

Form B1
Complete item 6(d) on page 2 of Form B1

Form B
1. Complete item 6(d) on page 3 of Form B

2. Enter the particulars of your dependant(s) in Appendix 2 of Form B

Form B
Complete item 6(d) on page 3 of Form B

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  • I have filed my tax return for the Year of Assessment (YA) 2019. What should I do if I have forgotten to claim or wish to withdraw my claim for Grandparent Caregiver Relief (GCR)?

    a) If you filed your tax return online

    Re-file within 14 days of your previous submission or by 18 Apr 2019, 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.

    b) If you have filed a paper tax return or you could not re-file your tax return

    Please email us stating:

    1. your request to claim the relief for YA 2019;
    2. the name and identification number of the caregiver;
    3. the name and identification number of your child that is being taken care of by the caregiver;
    4. the relationship between the caregiver and you;
    5. that the caregiver was not carrying on any trade, business, profession, vocation or employment in 2018; and
    6. that you have met the qualifying conditions.

  • I have received my tax bill for the Year of Assessment (YA) 2019. The amount of Grandparent Caregiver Relief (GCR) is not correct. What should I do?

    Please file an objection within 30 days from the date of your tax bill, using the “Objection to Assessment” e-Service in myTax Portal.

    If you are unable to use the e-Service, you may email us stating:

    1. your request to claim the relief for YA 2019;
    2. the name and identification number of the caregiver;
    3. the name and identification number of your child that is being taken care of by the caregiver;
    4. the relationship between the caregiver and you;
    5. that the caregiver was not carrying on any trade, business, profession, vocation or employment in 2018; and
    6. that you have met the qualifying conditions.

     

  • My father takes care of my sister's children while my mother takes care of my children. Can my sister and I each claim GCR on my father and mother respectively?

    Yes, your sister can claim GCR on your father while you can claim GCR on your mother.

  • My mother takes care of my children and my sister's children. Can my sister and I both claim the relief?

    No, only one person can claim GCR in respect of the same caregiver.

  • I have claimed Foreign Maid Levy Relief. However, my mother still helps take care of my children. Can I claim GCR on my mother?

    Yes, you can also claim the GCR on your mother if you meet the qualifying conditions.

  • If the caregiver is receiving pension, is he/she regarded as working?

    No, a caregiver receiving pension is not regarded as working. You can claim the GCR if you meet the other qualifying conditions.

  • If the caregiver has made a loss from his/her trade, business, profession or vocation, can I claim GCR?

    No. If your caregiver is carrying on a trade, business, profession or vocation (regardless of whether it is making a profit or loss), you have not met the qualifying condition for claiming GCR.

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