Spouse Relief/Spouse Relief (Disability) recognises both male and female taxpayers who have supported their spouses.
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Qualifying for relief

To claim Spouse Relief for the Year of Assessment (YA) 2026, you must satisfy all these conditions in 2025:

1. Your spouse was living with/supported by you; and 

 

2. ^Your spouse did not have an annual income& of more than $8,000! in year 2025.


^The condition will not be applicable if you will wish to claim for Spouse Relief (Disability) and the dependant is physically disabled or mentally impaired.

&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) with the exception of CPF payouts; and
c. foreign-sourced income (regardless of whether it has been remitted to Singapore).

!From the YA 2025, the annual income threshold of $4,000 has been increased to $8,000. However, for YA 2024 and before, the annual income threshold of $4,000 will remain. There is no change to the other conditions. 

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 Spouse Relief (Disability)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 wife with disability

Other relief claims on your spouse

If you are claiming for Spouse Relief/Spouse Relief (Disability), 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 will not be able to claim Parent Relief in the same YA.

How to claim

e-Filing

Is this the first time you are claiming the relief?

YesNo
  1. Log in to myTax Portal with your Singpass or Singpass Foreign user Account (SFA).
  2. Go to “Individuals” > “File Income Tax Return”.
  3. Select “File” to File Income Tax Return.
  4. Go to “4. Deductions, Tax Reliefs and Rebates”.
  5. Select “Add New” > “Spouse”.
  6. Fill in the relevant information and select “Update”.

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?

YesNo

Form B1 & B

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

Form B1 & B

Complete the item on “Spouse/Spouse Relief (Disability)”.

First-time Spouse Relief (Disability) claims

Spouse Relief (Disability) may be allowed if:

S/NEligibilityDetails

1.

Your spouse requires assistance in any one of the 6 Activities of Daily Living (ADLs) for physical disability*:

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

Making first-time claim

If you are claiming Spouse Relief (Disability) for the first time, please retain the relevant supporting documents indicating the disability details and commencement date, and submit them only when requested by IRAS, for example: 

2.

Your spouse is impaired in any one of the 3 areas of activities for mental impairment^:

^(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 Spouse Relief (Disability) (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.
*Physical disability – 6 ADLs
  1. Washing or bathing: Ability to bathe or shower (including getting into and out of the bath or shower) or wash by other means.
  2. Dressing: Ability to put on, take off, secure and unfasten all garments (upper and lower) and any braces, artificial limbs or other surgical appliances.
  3. Feeding: Ability to feed oneself after food has been prepared and made available.
  4. Toileting: Ability to use the toilet or manage bowel and bladder function through the use of protective undergarments or appropriate surgical appliances.
  5. Transferring: Ability to move from (a lying position on the) bed to an upright chair or wheelchair, and vice versa.
  6. Mobility: Ability to move indoors from room to room on level surfaces.
^Mental Impairment – 3 areas of activities
  1. Self Care and Activities of Daily Living: Ability to care for self and independently manage activities of daily living (i.e., washing/bathing, dressing, feeding, toileting, transferring and mobility).
  2. Compliance to psychiatric treatment: Ability to take medications and comply with prescribed psychiatric treatments.
  3. Education or work: Ability to integrate into the normal stream of education or to sustain gainful employment.

FAQs

I have filed my Income Tax Return but have yet to receive my tax bill for the current YA. What should I do if I have forgotten to claim, or need to amend my claim for Spouse Relief/Spouse Relief (Disability)?

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 YA. 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.

3. First-time Spouse Relief (Disability) claims

Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.

I have received my tax bill for the current YA. What should I do if I need to amend my claim for Spouse Relief/Spouse Relief (Disability)?

Please file an amendment using the 'Amend Tax Bill' digital service at myTax Portal within 30 days from the date of your tax bill.

First-time Spouse Relief (Disability) claims

Please refer to the information provided under the topic on “First-time Spouse Relief (Disability) claims”.

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