IRAS | Tax savings for married couples and families

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

On this page:

Tax reliefs and rebates are allowable if:

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

For example, if your child was born in 2025, child-related reliefs and rebates in respect of the child will be considered with effect from YA 2026. A personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each YA.

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

For Daddy and Mummy

For Mummy only

Qualifying Child Relief (QCR)

You can claim and share the QCR with your spouse based on an agreed apportionment.
The maximum QCR/Child Relief (Disability) per child is $4,000 and $7,500 respectively.

Working Mother's Child Relief (WMCR)

You can claim WMCR if you have earned income.

Child order	WMCR amount for Qualifying Child born/adopted before 1 Jan 2024	WMCR amount for Qualifying Child born/adopted on or after 1 Jan 2024
1st	15% of mother's earned income	$8,000
2nd	20% of mother's earned income	$10,000
3rd and beyond	25% of mother's earned income	$12,000

QCR/Child Relief (Disability) + WMCR is capped at $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

Grandparent Caregiver Relief (GCR)

For working mothers, you can claim GCR if:

i. your parents, parents-in-law, grandparents, grandparents-in-law, step-parents, step-grandparents, adoptive parents, adoptive grandparents (who did not have an annual income of more than $8,000 in the previous year) 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)/Child Relief (Disability)

QCR and Child Relief (Disability) are given to recognise the efforts of families in supporting their children.

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 2025. Mrs Lim was working and had an earned income of $100,000 for that year. The WMCR she may claim for the YA 2026 is $8,000, based on the fixed-dollar WMCR allowable for qualifying child born after 1 Jan 2024.

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 2025. They have met all the qualifying conditions and are entitled to PTR of $5,000 for their first child. They have agreed to share the PTR equally.

Mr and Mrs Koh’s tax payable for the YA 2026 are $2,930 and $1,802.30 respectively. The PTR to be utilised for YA 2026 is as follows:

	Mr Koh	Mrs Koh
Tax Payable on Chargeable Income	$2,930	$1,802.30
Less: Parenthood Tax Rebate	$2,500^*	$1,802.30^*
Net Tax Payable	$430	$0

^*Mr Koh has fully utilised his share of the PTR in YA 2026, 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.

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-husband) to take care of their children. Single taxpayers or male taxpayers are not eligible for this relief.

Example 4: Mother-in-law helped to take care of child

Mr and Mrs Sim had their first child (Singapore Citizen) in 2025. 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 earning trade, business, profession, vocation and/or employment income exceeding $8,000 in 2025. 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 YA 2026.

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 YA; 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 5: Summary of reliefs and rebates

Mr and Mrs Ng had their first child (Singapore Citizen) in 2025. They have agreed to share the QCR and PTR equally.

In 2025, Mr Ng had performed NS activities and Mrs Ng who is a working mother had engaged the help of her mother-in-law to take care of her child. They have met all other qualifying conditions for the respective relief.

The tax computation for YA 2026 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	-	$8,000
- Grandparent Caregiver Relief	-	$3,000
- NSman Self / Wife Relief	$3,000	$750
- CPF Relief	$20,000	$20,000
Total Personal Reliefs	$26,000	$34,750
Chargeable Income	$74,000 ($100,000 - $26,000)	$65,250 ($100,000 - $34,750)
Tax on First $40,000	$550	$550
Tax on Next $34,000 / $25,250 @ 7%	$2,380.00 ($34,000 x 7%)	$1,767.50 ($25,250 x 7%)
Tax Payable on Chargeable Income	$2,930.00	$2,317.50
Less: Parenthood Tax Rebate	$2,500.00*	$2,317.50^*
Net Tax Payable	$430.00	$0

^*Mr Ng has fully utilised his share of the PTR in YA 2026, while Mrs Ng only utilised $2,317.50. The unutilised amount of PTR (i.e. $182.50) in Mrs Ng’s account will be automatically carried forward to offset her income tax payable for subsequent YA(s) until it has been fully utilised.

Example 6: 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 2025.

Mrs Chua has agreed to allow Mr Chua to claim the full amount of QCR on the 3 children for the YA 2026.

Mr Chua had also performed NS activities in 2025. They have met all the other qualifying for the respective relief.

The tax computation for Mrs Chua in YA 2026 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%)
- NSman Wife Relief	$750
- CPF Relief	$20,400
Total Personal Reliefs	$94,150
Total Personal Reliefs after capping	$80,000
Chargeable Income	$40,000 ($120,000 - $80,000)
Tax Payable on Chargeable Income	$550
Less: Parenthood Tax Rebate	-^*
Net Tax Payable	$550.00

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