Tax reliefs and rebates are allowable if:

  • You are a Singapore tax resident; and
  • You meet the qualifying conditions.

From the Year of Assessment (YA) 2018, the total amount of personal income tax reliefs which can be allowed is subject to an overall relief cap of $80,000 per YA.

Tax Savings

Qualifying Child Relief (QCR) / Handicapped Child Relief (HCR)

QCR and HCR are given to recognise the efforts of families in supporting their children. For more information, please click here.

Mr and Mrs Chen have a child who was born in 2018. For the Year of Assessment 2019, Mr and Mrs Chen have agreed to share the QCR equally.

Based on their agreed apportionment, Mr and Mrs Chen will claim $2,000 each.

Working Mother's Child Relief (WMCR)

The WMCR is given to:

  • Reward families with children who are Singapore Citizens
  • Encourage parents to take up Singapore citizenship for their children
  • Encourage married women to remain in the workforce after having children

Single or male taxpayers are not eligible for this relief. For more information, please click here.

Mr and Mrs Chen’s first child was born in 2018. Mrs Chen is a Singapore tax resident. She was working and had an earned income of $100,000 for that year. The amount of WMCR she can claim is $15,000 (i.e. $100,000 x 15%).

Parenthood Tax Rebate (PTR)

The 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. For more information, please click here.

Mr and Mrs Chen’s first child was born in 2018 and is a Singapore citizen at the time of birth. Both Mr and Mrs Chen are entitled to PTR of $5,000 for their first child. They have agreed to share the PTR equally.

Mr Chen and Mrs Chen’s Gross Tax Payable for the Year of Assessment (YA) 2019 are $2,930 and $1,802.30 respectively. The PTR to be utilised for YA 2019 are as follow:

 

Mr Chen

Mrs Chen

Gross Tax Payable

$2,930

$1,802.30

Less: Personal Income Tax Rebate

$200^

$200^

Less: Parenthood Tax Rebate

$2,500*

$1,602.30*

Net Tax Payable

$230

$0

^For YA 2019, a Personal Tax Rebate of 50% of tax payable (up to maximum of $200) is granted to tax residents.

*Mr Chen has utilised his share of the PTR in YA 2019. Mrs Chen only utilised $1,602.30 of her share of the PTR in YA 2019. The unutilised amount of PTR (i.e. $897.70) will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.

Foreign Maid Levy (FML) Relief

FML Relief is given to encourage married women to stay in the workforce. Married women and divorcees/widows with school going children may claim relief for foreign domestic worker levy paid in the previous year. Singles and married men are not eligible for this relief. For more information, please click here.

Mr Chen employed a foreign domestic worker from Oct 2018 to Dec 2018 and paid levy at concessionary rate.

Mrs Chen may claim FML Relief of $360 for the Year of Assessment (YA) 2019.

Levy Rate Per Month

$60

No. of Months Levy Paid in 2018

3

Total Levy Paid in 2018

$180

Amount Claimable in YA 2019

$360 (2 x $180)

Grandparent Caregiver Relief (GCR)

GCR is a relief given to working mothers who engage the help of their parents, grandparents, parents-in-law or grandparents-in-law (including those of ex-spouses) to take care of their children. Single taxpayers or male taxpayers are not eligible for this relief. For more information, please click here.

Mr and Mrs Chen’s first child was born in 2018 and is a Singapore citizen at the time of birth. Mrs Chen is a working mother and has engaged the help of her mother-in-law to take care of the child. Her mother-in-law was living in Singapore in 2018 and was not working or carrying on any trade, business, profession, vocation in 2018. In addition, no one else is claiming GCR on her mother-in-law. In this regard, Mrs Chen can claim GCR of $3,000 on her mother-in-law for the YA 2019.

NSman Wife Relief

To be eligible for NSman Wife Relief:

  • You are a Singapore Citizen in the preceding year; and
  • Your husband is eligible for NSman Self Relief.

Widows of deceased NSmen may also be eligible for the relief unless they have re-married.

The amount of relief is $750.

You do not need to claim this relief as IRAS will automatically grant it to you based on your eligibility.

Mr and Mrs Chen are 35 years old. Their first child was born in 2018 and all of them are Singapore citizens. They agree to share the Qualifying Child Relief and Parenthood Tax Rebate equally. Mrs Chen is a working mother and has engaged the help of her mother-in-law to take care of the child. Mr Chen employed a foreign domestic worker from Oct 2018 to Dec 2018 and paid levy at concessionary rate. In addition, Mr Chen performed NS activities in 2018. The tax computation for Year of Assessment 2019 is as follows:

 Mr ChenMrs Chen
Employment Income$100,000$100,000
Less: Personal Reliefs  
- Earned Income Relief$1,000$1,000
- Qualifying Child Relief$2,000$2,000
- Working Mother's Child Relief-$15,000 ($100,000 x 15%)
- Grandparent Caregiver Relief-$3,000
- Foreign Maid Levy Relief-$360 ($60 x 3 mths x 2 times)
- NSmen / NSman Wife Relief$3,000$750
- CPF Relief$20,000$20,000
Total Personal Reliefs$26,000$42,110
Chargeable Income$74,000 ($100,000 - $26,000)$57,890 ($100,000 - $42,110)
Tax on First $40,000$550$550
Tax on Next $34,000 / $17,890 @ 7%$2,380.00 ($34,000 x 7%)$1,252.30 ($17,890 x 7%)
Gross Tax Payable$2,930.00$1,802.30
Less: Personal Income Tax Rebate$200.00^$200.00^
Gross Tax Payable after Personal Income Tax Rebate$2,730.00$1,602.30
Less: Parenthood Tax Rebate$2,500.00*$1,602.30*
Net Tax Payable$230.00$0

^For YA 2019, a Personal Tax Rebate of 50% of tax payable (up to maximum of $200) is granted to tax residents.

*Mr Chen has utilised his share of the PTR in YA 2019. Mrs Chen only utilised $1,602.30 of her share of the PTR in YA 2019. The unutilised amount of PTR (i.e. $897.70) will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.

Mrs Chua is 40 years old and has 3 children who were 8, 10 and 12 years old in 2018. She employed a foreign domestic worker in 2018 and paid levy at concessionary rate.

Mr Chua has performed NS activities in 2018 and claimed the full amount of Qualifying Child Relief on the three children.

Mrs Chua is a Singapore tax resident and her tax computation for Year of Assessment (YA) 2019 is as follows:

Employment Income of Mrs Chua$120,000
Less: Personal Reliefs 
- Earned Income Relief$1,000
- Working Mother's Child Relief (WMCR) on 1st child$18,000 ($120,000 x 15%)
- WMCR on 2nd child$24,000 ($120,000 x 20%)
- WMCR on 3rd child$30,000 ($120,000 x 25%)
- Foreign Maid Levy Relief$1,440 ($60 x 12 mths x 2 times)
- NSman Wife Relief$750
- CPF Relief$20,400
Total Personal Reliefs$95,590
Total Personal Reliefs after capping$80,000
Chargeable Income$40,000 ($120,000 - $80,000)
Gross Tax Payable$550
Less: Personal Income Tax Rebate$200.00^
Gross Tax Payable after Personal Income Tax Rebate$350.00
Less: Parenthood Tax Rebate-*
Net Tax Payable$350.00

^For YA 2019, a Personal Tax Rebate of 50% of tax payable (up to maximum of $200) is granted to tax residents.

*Mrs Chua has utilised her Parenthood Tax Rebate in prior YAs.

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