Spouse Relief/Handicapped Spouse Relief recognises both male and female taxpayers who have supported their spouses.
On this page:

Qualifying for relief

You may claim Spouse Relief in the Year of Assessment 2023 if you have supported your spouse and satisfy all these conditions in 2022:

S/NQualifying conditionsRequired for Spouse Relief?Required for Handicapped Spouse Relief?
1.Your spouse was living with/supported by you.YesYes
2.

Your spouse did not have an annual income* exceeding $4,000.

* Annual income includes the following:

a. taxable income (e.g. trade, employment, rental and SRS withdrawals);

b. tax-exempt income (e.g. bank interest, dividends and pensions); and

c. foreign-sourced income (regardless of whether it has been remitted to Singapore).

YesNot applicable

Legally separated spouses

If you are legally separated from your wife, you may claim this relief if you have made maintenance payments under a Court Order or Deed of Separation.

Divorced spouses

Divorced taxpayers who pay alimony to their former spouses are not eligible to claim this relief.

Amount of relief

Spouse Relief Handicapped Spouse Relief Legally separated spouses ordered to make maintenance payments under a Court Order or Deed of Separation
$2,000 $5,500 Lower of:
  1. Maintenance payments in the previous year;
  2. $2,000 for wife; or
  3. $5,500 for handicapped wife

Other relief claims on your spouse

If you are claiming for Spouse Relief/Handicapped Spouse Relief, no other claimant is allowed to claim the following on your spouse:

Example 1: Claiming Spouse Relief and Parent Relief on the same dependant

Mrs Soh has supported her husband and is eligible to claim Spouse Relief.

Their child, Kylie, has also supported her father and is also eligible to claim Parent Relief.

If Mrs Soh has claimed Spouse Relief, Kylie would not be able to claim for Parent Relief in the same Year of Assessment.

How to claim

e-Filing

Is this the first time you are claiming the relief?

YesNo
  1. Login with your Singpass or Singpass Foreign user Account (SFA) 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 “Spouse/ Handicapped Spouse”.
  6. Click “Update” and enter your claim.

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 and select “Not Claiming” if you wish to withdraw your claim.

 

Paper filing

Is this the first time you are claiming the relief?

YesNo

Form B1 & B

  1. Complete the item on “Spouse/Handicapped Spouse Relief”.
  2. Complete the particulars of your spouse in Appendix 2.

Form B1 & B

Complete the item on “Spouse/Handicapped Spouse Relief”.

First-time Handicapped Spouse Relief claims

Handicapped Spouse Relief may be allowed if:

S/NEligibilityDetails

1.

The doctor certifies that your spouse requires assistance in any one of the 6 Activities of Daily Living for physical handicap*; or

* (1) Washing or Bathing, (2) Dressing, (3) Feeding, (4) Toileting, (5) Transferring and (6) Mobility

Making first-time claim

If you are claiming Handicapped Spouse Relief for the first time, please email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

2.

The doctor certifies that your spouse is impaired in any one of the 3 areas of activities for mental handicap^.

^ (1) Self Care and Activities of Daily Living, (2) Compliance to Psychiatric Treatment and (3) Education or Work

If you no longer satisfy the conditions for Handicapped Spouse Relief (e.g. your spouse recovers from his/her condition), please withdraw the claim from your Income Tax Return if the relief has been auto-included for you as per your previous year’s assessment.

FAQs

I have filed my Income Tax Return. What should I do if I have forgotten to claim, or need to amend my claim for Spouse Relief/Handicapped Spouse Relief?

1. If you e-Filed your Income Tax Return

Please re-file within 7 days of your previous submission or by 18 Apr, whichever is earlier. You will only be able to re-file once. 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 email us:

a. your request to claim or revise the relief;

b. the name and identification number (NRIC/FIN) of your spouse; and

c. your confirmation that you have met the qualifying conditions.

3. First-time Handicapped Spouse Relief claims

If you are claiming this relief for the first time, please email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

I have received my tax bill for the current Year of Assessment. What should I do if I need to amend my claim for Spouse Relief/Handicapped Spouse Relief?

Please file an amendment using the “Object to Assessment” digital service at myTax Portal within 30 days from the date of your tax bill.

If you are unable to use the digital service, you may email us:

  1. your request to claim or revise the relief;
  2. the name and identification number (NRIC/FIN) of your spouse; and
  3. your confirmation that you have met the qualifying conditions.

 

You may also withdraw your relief by emailing us:

  1. your request to withdraw the relief; and
  2. the name and identification number (NRIC/FIN) of your spouse.

 

First-time Handicapped Spouse Relief claims

If you are claiming this relief for the first time, please email us the completed Handicapped-Related Tax Relief form (DOC, 243KB).

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