Grandparent Caregiver Relief (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 or male taxpayers are not eligible for GCR.

Qualifying for relief

You may claim Grandparent Caregiver Relief (GCR) in the Year of Assessment 2021 if you satisfy all these conditions:

S/NQualifying conditions
1.You are a working mother who is married, divorced or widowed.
2.

Your parent, grandparent, parent-in-law or grandparent-in-law (including that of ex-spouse) was:

a.    living in Singapore* in 2020;

b.    looking after any of your:

i.  children who is a Singapore Citizen aged 12 and below in 2020; or
ii ^unmarried handicapped children who is a Singapore Citizen in 2020; and

c.     not working or carrying on any trade, business, profession, vocation in 2020.


* "Living in Singapore" means that the dependant was staying in Singapore permanently, except for temporary absences (e.g. short overseas vacation) in 2020. In the case of a foreign dependant, generally, if he/she stayed in Singapore for a period of at least 8 months in 2020, he/she will be regarded as living in Singapore.

^ From the Year of Assessment 2020, the qualifying condition that the child is 12 years old and below no longer applies to unmarried handicapped children who are Singapore Citizens.

3.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).

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.

Amount of relief

You may claim $3,000 on your parent, grandparent, parent-in-law or grandparent-in-law.

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?

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 “Grandparent Caregiver”.
  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 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 “Grandparent Caregiver Relief”.
  2. Complete the particulars of your dependant in Appendix 2.

Form B1 & B

Complete the item on “Grandparent Caregiver Relief”.

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 GCR?

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 of the caregiver;

c. the name and identification number of your child that is being taken care of by the caregiver;

d. the relationship between the caregiver and you;

e. your confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in the previous year; and

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

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 “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 of the caregiver;
  3. the name and identification number of your child that is being taken care of by the caregiver;
  4. the relationship between the caregiver and you;
  5. your confirmation that the caregiver was not carrying on any trade, business, profession, vocation or employment in the previous year; and
  6. your confirmation that you have met the qualifying conditions.

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.

If the caregiver has made a loss from his/her trade, business, profession or vocation, will I be eligible to claim GCR?

No. If your caregiver is carrying on a trade, business, profession or vocation (regardless of whether it is making a profit or loss), you have not met the qualifying conditions for claiming GCR.