Qualifying for PTR

The Parenthood Tax Rebate (PTR) is given to tax residents to encourage them to have more children.

To qualify, you must be a Singapore tax resident who is married, divorced or widowed in the relevant year.

You may use the PTR Eligibility Tool to check your eligibility for PTR.

Children Born or Adopted on or After 1 Jan 2008

 Conditions for Qualifying Child

Relevant Year of Claim

a.

  1. Born to you and your spouse / ex-spouse on or after 1 Jan 2008 and you are married to your spouse / ex-spouse at the time; and
  2. Is a Singapore Citizen* at the time of birth or within 12 months thereafter

Year of Birth

b.

  1. Born to you and your spouse / ex-spouse on or after 1 Jan 2008 before you are married to your spouse/ ex-spouse, and your marriage is registered before your child reaches 6 years old; and
  2. Is a Singapore Citizen* at the time of your marriage or within 12 months thereafter
Year of Marriage

 

c.

  1. Legally adopted on or after 1 Jan 2008 when you are married but before your child reaches 6 years old; and
  2. Is a Singapore Citizen* at the time of legal adoption or within 12 months thereafter

Year of Adoption

*You may qualify for PTR for children born overseas if you meet the qualifying conditions, including the stipulated timeline for the child to obtain Singapore Citizenship. For information on applying for Singapore Citizenship, please visit the Immigration and Checkpoints Authority (ICA) website.

Children Born or Adopted Before 1 Jan 2008

PTR is not available in respect of your 1st child born or adopted before 1 Jan 2008. Your 2nd, 3rd or 4th child should meet the following conditions to qualify for PTR.

 Conditions for Qualifying ChildRelevant Year of Claim

a.

  1. Born to you and your spouse/ ex-spouse on or after 1 Jan 2004 and you are married to your spouse/ ex-spouse at the time; and
  2. Is a Singapore Citizen* at the time of birth or within 12 months thereafter
Year of Birth

 

b.

  1. Born to you and your spouse / ex-spouse on or after 1 Jan 2004 before you are married to your spouse/ ex-spouse, and your marriage is registered before your child reaches 6 years old; and
  2. Is a Singapore Citizen* at the time of your marriage or within 12 months thereafter
Year of Marriage

 

c.

  1. Legally adopted on or after 1 Jan 2004 but before 1 Jan 2006; or
  2. Legally adopted on or after 1 Jan 2006 but before the child reaches 6 years old; and
  3. Is a Singapore Citizen* at the time of legal adoption or within 12 months thereafter
Year of Adoption

*You may qualify for PTR for children born overseas if you meet the qualifying conditions, including the stipulated timeline for the child to obtain Singapore Citizenship. For information on applying for Singapore Citizenship, please visit the ICA website.

PTR for Children Given Up for Adoption

  • When the child is given up for adoption in the year of birth
    Parents are not entitled to any PTR on the child.
  • When the child is given up for adoption after the year of birth
    Parents are not entitled to PTR once the child is given up for adoption. The remaining PTR balance is forfeited. For instance, if the child is given up for adoption in 2016, the parents are no longer entitled to claim any unutilised PTR balance from Year of Assessment (YA) 2017.

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.

Determining the 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 the time of his/her birth, adoption or marriage of his/her parents, as the case may be.

To avoid double claims for PTR, no child will be considered as a member of two households. Thus, children from a previous marriage will be included in the family unit of only one parent after taking into consideration the rights of custody, care and control and the living arrangements of the child.

Amount of Tax Rebate

Child OrderPTR
(For child born in 2004 to 2007)
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 subsequent child

$0

 

$20,000 per child

 

You can share the rebate with your spouse based on an apportionment agreed by both of you.

Mr and Mrs Chen's first child was born in 2016. They are both 35 years old when the child was born. Mrs Chen was working and had an earned income of $80,000 for that year.
They decided that Mrs Chen would claim the full amount of Qualifying Child Relief (QCR) of $4,000.
Mr and Mrs Chen are also entitled to PTR of $5,000 for their first child. They have agreed to share the amount of PTR equally.
Mrs Chen is a Singapore tax resident for the Year of Assessment (YA) 2017 and her tax computation for YA 2017 is as follows:

Employment Income of Mrs Chen

$80,000

Less: Total Personal Reliefs

 

- Earned Income Relief

$  1,000

- QCR

$  4,000

- WMCR

$12,000 (15% X $80,000)

- CPF Relief

$16,000

Chargeable Income

= $47,000 ($80,000 - $33,000)

Computation of Mrs Chen's Tax Payable for YA 2017

Chargeable Income of Mrs Chen

$47,000

First $40,000

$ 5501

Next $7,000 @ 7%

$490

Gross Tax Payable

$1,040

Less: Personal Income Tax Rebate (20% of tax payable, up to a cap of $500)

$208

Less: Parenthood Tax Rebate

$8322

Net Tax Payable

          0

Notes:

  1. Based on the income tax rates for Singapore tax resident for YA 2017.
  2. Both Mr and Mrs Chen are entitled to PTR of $5,000 for their first child born in 2016. 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.

How to Claim (e-Filing)

Is this the first time you are claiming the rebate?
YesNo
  1. Login with your SingPass or IRAS PIN at myTax Portal.
  2. Go to Individuals > “File Form B/B1”.
  3. Select “Edit My Tax Form”.
  4. Go to “4. Deductions, Reliefs and Parenthood Tax Rebate”.
  5. Go to “Parenthood Tax Rebate (For NEW Claims Only)”.
  6. Click “Update” and enter your claim.

Any unutilised balance is automatically carried forward to offset your future tax payable.

How to Claim (Paper Filing)

Is this the first time you are claiming the rebate?
YesNo

Form B1

  1. Complete the particulars of your child in Appendix 2.

Form B1

Any unutilised balance is automatically carried forward to offset your future tax payable.

Form B

  1. Enter the particulars of your child in Appendix 2.

Form B
Any unutilised balance is automatically carried forward to offset your future tax payable.

Carrying Forward Unutilised PTR

Any unutilised amount will automatically be carried forward to offset your future income tax payable. Any remaining balance is not refundable.

Transferring Unutilised PTR to Your Spouse

Any unutilised amount can also be transferred online 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.

If you wish to adjust your income tax payable after the transfer of your PTR, please email us.

See:
  • I have filed my tax return for Year of Assessment (YA) 2017. What should I do if I have forgotten to claim my PTR?

    1. If you have filed your tax return online

      Re-file within 14 days of your previous submission or by 18 Apr 2017, whichever is 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 email:

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

        View sample letter (36KB).

      2. 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.
    2. If you have filed a paper tax return
      1. Please send the details in (i) and (ii) in (a) above to us by email.

  • I have received my tax bill for Year of Assessment (YA) 2017. The amount of PTR is incorrect. 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 the following:

    1. a letter signed by both you and your spouse, stating:
      • the name, NRIC number and child order for the purposes of claiming PTR;
      • the 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
      • that both of you have met the qualifying conditions.

      View sample letter (36KB).

    2. 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 was registered outside Singapore);
      • a copy of the court order on the custody and / or maintenance of child/children from a previous marriage.
  • Our child is born in 2016. However, both my spouse and I have very little income in 2016 and do not need to pay tax for Year of Assessment (YA) 2017. Do we still need to claim the PTR for YA 2017?

    Although you and your spouse do not need to use the PTR to offset against any income tax for YA 2017, we would encourage you to make a claim during your tax filing for YA 2017. This would enable the PTR to be used to offset against your or your spouse's income tax payable in the future years automatically.
  • I have made a 100% claim for PTR for my first child (born in 2015) and some PTR has been utilised to offset against my income tax payable for Year of Assessment (YA) 2016. The balance in the PTR account was utilised to partially offset my income tax payable for YA 2017. Will IRAS top-up my PTR account with another $5,000 in YA 2017?

    PTR is given only once in the YA immediately following the year of birth of your child. If you are unable to fully utilise the rebate in that YA, you may carry forward the balance of the rebate to offset your tax liability in the future YAs 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 2015.

    Assessment
    YA 2016 Assessment
    Gross Tax Payable
    Less: PTR
    Net Tax Payable
    Balance remaining in PTR of first child


    $4,000
    $4,000
    $   0

    $1,000 ($5,000 - $4,000)

    YA 2017 Assessment
    Gross Tax Payable
    Less: Personal Income Tax Rebate (20% of tax payable, up to a cap of $500)
    Less: PTR
    Net Tax Payable
    Balance remaining in PTR of first child


    $4,000
    $500



    $1,000
    $2,500

    $0

    As Mr Chen has fully utilised his PTR amount of $5,000 in the YA 2017, he is required to make a tax payment of $2,500 for YA 2017.

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