Overview of the tax reliefs and rebates available for married couples and families.

Tax reliefs and rebates are allowable if:

  1. You are a Singapore tax resident; and
  2. You meet the qualifying conditions in the year preceding the Year of Assessment (YA).

For example, if your child was born in 2022, child-related reliefs and rebates in respect of him/her will be considered with effect from YA 2023. Please note that a personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each YA.

 

Tax Savings Infographic

Please refer below for a summary table of tax savings for married couples and families:

For Daddy and MummyFor Mummy only
Qualifying Child Relief (QCR)

  • You can claim and share the QCR with your spouse based on an agreed apportionment.
  • The maximum QCR per child is $4,000.
Working Mother's Child Relief (WMCR)

  • You can claim WMCR if you have earned income.
  • The WMCR amount is matched to a percentage of the mother's earned income.
  • 1st child: 15%

    2nd child: 20%

    3rd and subsequent child: 25% for each child

  • The total cap for QCR plus WMCR is $50,000 per child.
Parenthood Tax Rebate (PTR)

  • The PTR is a credit to offset your tax payable.
  • You can make a one-time claim for PTR in the year following your child's year of birth. Any unutilised balance will automatically be carried forward to offset your future income tax payable.
  • You can share the PTR with your spouse based on an agreed percentage share.
  • 1st child: $5,000

    2nd child: $10,000

    3rd and subsequent child: $20,000 for each child

Foreign Domestic Worker Levy Relief

  • You can claim twice the total foreign domestic worker levy paid for one foreign domestic worker last year against your earned income.
 Grandparent Caregiver Relief (GCR)

  • For working mothers, you can claim GCR if:

    i. your parent, parent-in-law, grandparent or grandparent-in-law (who does not carry on any trade, business, profession, vocation or employment) lives in Singapore and cares for your child; and

    ii. no one else is claiming for GCR on the same caregiver.

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

QCR and HCR are given to recognise the efforts of families in supporting their children. 

Example 1: Sharing QCR on a child

Mr and Mrs Tan have a child born. They have agreed to share the QCR of $4,000 equally.

Hence, they will each claim QCR of $2,000 in their Income Tax Returns.

Working Mother's Child Relief (WMCR)

WMCR is given to:

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

Single or male taxpayers are not eligible for this relief.

Example 2: Claiming WMCR on the first child

Mr and Mrs Lim had their first child in 2022. Mrs Lim was working and had an earned income of $100,000 for that year. The amount of WMCR she may claim for the Year of Assessment 2023 is $15,000 (i.e. $100,000 x 15%).

Parenthood Tax Rebate (PTR)

PTR is given to Singapore tax residents to encourage them to have more children. If you are married and have a child who is a Singapore Citizen, you may claim for PTR in the relevant year. 

Example 3: Claiming PTR on the first child

Mr and Mrs Koh had their first child (Singapore Citizen) in 2022. They are entitled to PTR of $5,000 for their first child and have agreed to share the PTR equally.

Mr and Mrs Koh’s gross tax payable for the Year of Assessment (YA) 2023 are $2,930 and $1,802.30 respectively. The PTR to be utilised for YA 2023 are as follows:

  Mr Koh Mrs Koh
Gross Tax Payable $2,930 $1,802.30
Less: Personal Income Tax Rebate N/A N/A
Less: Parenthood Tax Rebate $2,500* $1,802.30*
Net Tax Payable $430.00 $0

* Mr Koh has fully utilised his share of the PTR in YA 2023, while Mrs Koh only utilised $1,802.30. The unutilised amount of PTR (i.e. $697.70) in Mrs Koh’s account will be automatically carried forward to offset her income tax payable for the subsequent YA(s), until it has been fully utilised.

Foreign Domestic Worker Levy (FDWL) Relief

FDWL Relief is given to encourage married women to stay in the workforce. Singles and married men are not eligible for this relief.

Example 4: Husband paid levy at concessionary rate in 2022

Mr Lee employed a foreign domestic worker from Oct 2022 to Dec 2022 and paid levy at concessionary rate.

Mrs Lee may claim FDWL Relief of $360 for the Year of Assessment (YA) 2023.
 Mrs Lee
Levy rate per month$60
No. of months levy paid in 20223
Total levy paid in 2022$180
Amount claimable in YA 2023$360 (2 x $180)

Grandparent Caregiver Relief (GCR)

GCR is 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.

Example 5: Mother-in-law helped to take care of child

Mr and Mrs Sim had their first child (Singapore Citizen) in 2022. Mrs Sim 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 and not working or carrying on any trade, business, profession or vocation in 2022. In addition, no one else is claiming GCR on her mother-in-law. Hence, Mrs Sim may claim GCR of $3,000 on her mother-in-law for the Year of Assessment 2023.

NSman Wife Relief

NSman Wife Relief of $750 is given to the wives of NSmen to recognise the support they give to their husbands. You will be entitled to this relief if the following conditions are met:

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


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


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

Example 6: Summary of reliefs and rebates

Mr and Mrs Ng had their first child (Singapore Citizen) in 2022. They agree to share the Qualifying Child Relief and Parenthood Tax Rebate equally.

Mrs Ng is a working mother and has engaged the help of her mother-in-law to take care of her child. Mr Ng had employed a foreign domestic worker from Oct 2022 to Dec 2022 and paid levy at concessionary rate. In addition, he had performed NS activities in 2022. The tax computation for Year of Assessment 2023 is as follows:

  Mr Ng Mrs Ng
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 Domestic Worker Levy Relief - $360 ($60 x 3 months x 2)
- NSman Self / 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 N/A
N/A
Less: Parenthood Tax Rebate $2,500.00* $1,802.30*
Net Tax Payable $430.00 $0

* Mr Ng has fully utilised his share of the PTR in YA 2023, while Mrs Ng only utilised $1,802.30. The unutilised amount of PTR (i.e. $697.70) in Mrs Ng’s account will be automatically carried forward to offset her income tax payable for subsequent Years of Assessment) until it has been fully utilised.

Example 7: Summary of reliefs and rebates with relief cap of $80,000

Mr and Mrs Chua have 3 children (Singapore Citizens) aged 7, 10 and 12 in 2022.

Mrs Chua had employed a foreign domestic worker in 2022 and paid levy at concessionary rate.

Mr Chua had performed NS activities in 2022 and would be claiming the full amount of Qualifying Child Relief on the 3 children.

The tax computation for Mrs Chua in Year of Assessment (YA) 2023 is as follows:

  Mrs Chua
Employment Income $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 Domestic Worker 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 N/A
Less: Parenthood Tax Rebate -*
Net Tax Payable $550.00

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