Parent Relief/Parent Relief (Disability)
Grandparent Caregiver Relief (GCR) is given to working mothers who engage the help of their or their husband’s parents, grandparents, step-parents, step-grandparents, adoptive parents, or adoptive grandparents (including those of ex-husband) to take care of their children.
On this page:
Single or male taxpayers are not eligible for GCR.
Qualifying for relief
To claim Grandparent Caregiver Relief (GCR) in the Year of Assessment 2025, you must satisfy all these conditions:
- You are a working mother who is married, divorced or widowed; and
- In 2024, your or your husband's parents, grandparents, step-parents, step-grandparents, adoptive parents, or adoptive grandparents (including that of ex-husband) was:
a. Residing and living in Singapore*;
b. Looking after any of your:
i. Children who is a Singapore citizen aged 12 and below in 2024; or
ii. Unmarried children with disability^ who is a Singapore Citizen in 2024; and
c. Not earning annual income exceeding $8,000# from any trade, business, profession, vocation and/or employment in 2024@.
- 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).
@For Year of Assessment 2023 and before, caregiver should not be working or carrying on any trade, business, profession and vocation in the preceding year.
*"Living in Singapore" means the dependant resided permanently in Singapore in 2024, with only temporary absences (e.g. short vacations). For foreign dependants, this typically applies if they stayed for at least 8 months in 2024.
^ From the Year of Assessment 2020, the qualifying condition that the child is 12 years old and below no longer applies to unmarried children with disability who are Singapore Citizens.
New! #From the Year of Assessment 2025, the annual trade, business, profession, vocation and/or employment income threshold of $4,000 has been increased to $8,000. However, for Year of Assessment 2024 and before, the annual income threshold of $4,000 will remain. There is no change to the other conditions.
Amount of relief
You may claim $3,000 on your or your husband's parents, grandparents, step-parents, step-grandparents, adoptive parents, or adoptive grandparents (including those of ex-husband).
Example 1: 2 or more persons wish to claim GCR on the same caregiver
Your sister has already claimed GCR on your mother. You will not be able to claim GCR on your mother.
If you meet the qualifying conditions, you may consider claiming Parent Relief on your mother.
Example 2: Claiming Parent Relief and GCR on the same caregiver
You have claimed Parent Relief on your mother who is taking care of your children. You may 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 may 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 may claim GCR on your mother if you meet the qualifying conditions.
Example 5: How much GCR I can claim if my child has more than 1 caregiver
Your parents are looking after your child. You may only claim GCR on your mother or father. That is, the maximum amount of GCR you will be eligible to claim is $3,000.
How to claim
e-Filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
| If the relief has been allowed to you last year, the amount will be pre-filled and granted to you automatically this year. Follow the steps on the left if you need to make any changes to your relief. |
Paper filing
Is this the first time you are claiming the relief?
| Yes | No |
|---|---|
Form B1 & B
| Form B1 & B Complete the item on “Grandparent Caregiver Relief”. |
FAQs
I have filed my Income Tax Return but have yet to receive my tax bill for the current Year of Assessment. What should I do if I have forgotten to claim, or need to amend my claim for GCR?
1. If you e-Filed your Income Tax Return
You may re-file once by 18 Apr. When you re-file, you must include all your income details, expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.
2. If you filed a paper Income Tax Return or are unable to re-file online
Please file an amendment upon receiving your Tax Bill for the current Year of Assessment. You may file the amendment via the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your Income Tax bill.
I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for GCR?
Please file an amendment using the 'Amend Tax Bill' digital service
at myTax Portal within 30 days from the date of your tax bill.
My father takes care of my sister's children while my mother takes care of my children. Will my sister and I be able to each claim GCR on my father and mother respectively?
Yes, your sister may claim GCR on your father while you may claim GCR on your mother.
My mother takes care of my children and my sister's children. Will my sister and I both be able to claim the relief?
No, only 1 person may claim GCR in respect of the same caregiver.
If the caregiver is receiving pension, is he/she regarded as working?
No, a caregiver receiving pension is not regarded as working. You may claim the GCR if you meet all other qualifying conditions.