Earned Income Relief is for individuals who are gainfully employed or carrying on a trade, business, profession or vocation.
On this page:

Qualifying for relief

You will receive Earned Income Relief if you have taxable earned income from any of the following sources in the previous year:

Amount of relief

The amount of Earned Income Relief is based on your age and taxable earned income (less any allowable expenses) in the previous year.

Your age as of 31 Dec of the previous year

Maximum amount claimable#

Below 55

$1,000

55 to 59

$6,000

60 and above

$8,000

#If the amount of taxable earned income is lower than the maximum amount claimable, the relief will be capped at the amount of taxable earned income.

For example, if you are 55 years old as at 31 Dec 2025 and have taxable earned income of $5,000 in 2025, you will get Earned Income Relief of $5,000 (instead of $6,000) for the Year of Assessment (YA) 2026.

Earned Income Relief for persons with disability

A higher Earned Income Relief (shown in the table below) will be given to those with permanent physical disability* or mental impairment^ that severely affects their ability to work.

Your age as of 31 Dec of the previous yearMaximum amount claimable#
Below 55$4,000
55 to 59$10,000
60 and above$12,000

#If the amount of taxable earned income is lower than the maximum amount claimable, the relief will be restricted to the amount of taxable earned income.

*Physical disability – 6 Activities of Daily Living (ADLs)

You require assistance in any one of the 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

You are impaired in any one of the 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. 

How to claim

You do not need to claim Earned Income Relief in your Income Tax Return as it will be automatically granted to you based on your eligibility.

First-time claim for Earned Income Relief (Disability)

If you are claiming Earned Income 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, e.g.: 

You also need to complete your Income Tax Return as follows:

  • If you are e-Filing your Income Tax Return: Enter the details of your disability under Section “4. Deductions, Tax Reliefs and Rebates” > “Earned Income Relief”.
  • If you are submitting a paper Income Tax Return: Enter the details of your disability in Appendix 2 of the Income Tax Return.

We will automatically grant you Earned Income Relief (Disability) in subsequent years if you are eligible. You do not need to enter the claim in your Income Tax Return in subsequent years.

FAQs

I have filed my Income Tax Return but have yet to receive my tax bill for the current YA. This is my first time claiming Earned Income Relief (Disability). What should I do if I have forgotten to claim the relief?

1. If you e-Filed your Income Tax Return

You may re-file once by 18 Apr. When 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.

Related Content