Types of Reliefs Available
Tax Reliefs can be categorized into 3 main categories:
- General Reliefs available to all taxpayers
- Additional Reliefs/Rebates available to married/divorced/widowed male taxpayers
- Additional Reliefs/Rebates available to married/divorced/widowed female taxpayersGeneral Reliefs include:
- Course fees relief
- CPF cash top-up relief
- CPF Relief: For employees only
- CPF Relief: For self-employed/employee who is also self-employed
- CPF Relief: Medisave Contributions & Voluntary Contributions to Medisave Account (VC-MA)
- Earned income relief
- Handicapped brother/sister relief
- Life insurance relief
- NSman (self/parent) relief
- Parent/handicapped parent relief (for maintenance of parents, grandparents & great-grandparents including in-laws)
- Supplementary Retirement Scheme (SRS) reliefAdditional Reliefs/Rebates available to married/divorced/widowed Male taxpayers
- Qualifying/handicapped child relief
- Spouse/handicapped spouse relief
- Parenthood tax rebate
Additional Reliefs/Rebates available to married/divorced/widowed Male taxpayers
- Qualifying/handicapped child relief
- Spouse/handicapped spouse relief
- Parenthood tax rebate
- Foreign maid levy relief
- Grandparent caregiver relief
- NSman (wife) relief
- Working mother’s child relief
A personal income tax relief cap of $80,000 applies to the total amount of all tax reliefs claimed for each Year of Assessment.
Introduction to What Each Relief Offers
| Relief | Description | ||||||||||||
| Course Fee Relief | 1. Studied any course or attended any seminar / conference leading to an approved academic, professional or vocation qualification 2. Studied any course or attended any seminar / conference that is related to your current employment, trade, business, profession or vocation in the year. Relief Amount: Up to $5,500 per YA |
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| CPF Cash Top Up Relief | 1. This relief is given to encourage Singapore Citizens (SC) and Permanent Residents (SPR) to top up their Retirement Account (RA) or Special Account (SA) under the CPF Minimum Sum Topping-Up Scheme to meet their basic retirement needs. Relief is also granted if the top-up is made by your employer into the above accounts. 2. Additional relief is given to you for topping up your family members’ Retirement Account or Special Account under the above scheme.Relief Amount Top up by yourself or your employer to your own RA or SA account Relief amount = top up amount, capped at $8,000.Top up by you to the RA or SA of your spouse, siblings, parents, parents-in-law, grandparents and grandparents-in-law Relief amount = top up amount, capped at $8,000.Total Relief Cap per YA: $16,000 per YA |
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| CPF relief: For employees only |
Your CPF Relief is capped by the amount of compulsory employee CPF contributions made in respect of Ordinary Wages and Additional Wages under the CPF Act. Additional CPF contributions in excess of those relating to your OW and AW are not taken into consideration. |
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| Earned income relief | Earned Income Relief is for individuals who are gainfully employed or carrying on a trade, business, profession or vocation. You will get this relief if you have income from any of the following sources in the previous year
The amount of relief is based on your taxable earned income in the previous year, up to the maximum amount shown below: Relief Amount
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| Handicapped brother/sister relief | You can claim this relief in the Year of Assessment if you have supported your physically or mentally handicapped siblings or siblings-in-law who lived in Singapore in the relevant basis year.
To qualify for the relief, your handicapped sibling or sibling-in-law must have lived with you in the same household in the relevant basis year or you must have incurred $2,000 or more in supporting him/her in the relevant basis year. Relief Amount: |
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| Life insurance relief | Life Insurance Relief is given on annual insurance premiums paid on life assurance policies bought on your life or the life of your wife. For female taxpayers, this relief is applicable only on policies for your own life.
You are eligible for Life Insurance Relief if your total compulsory employee CPF contribution in the relevant basis year is less than $5,000. Relief Amount:
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| NSman Self Relief | The amount of NSman Self Relief that you will be entitled to depends on whether you had performed NS activities in the preceding work year; and whether you are a NS key command and staff appointment holder.
Relief Amount:
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| Parent/handicapped parent relief | The amount of Parent/handicapped parent Relief that you will be entitled to depends on whether the parent is staying with you or staying in a separate household. Eligibility criteria includes parent being above the age of 55 if they are not handicapped, and do not have an annual income of $4,000 or more.
Relief Amount:
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| Supplementary Retirement Scheme (SRS) relief | If you are regarded as a tax resident for Year of Assessment 2023, the relief allowed to you is the actual SRS contribution made by you and your employer in 2022. The maximum SRS contribution for a Singaporean/Singapore permanent resident and foreigner are $15,300 and $35,700 respectively in the year 2022. | ||||||||||||
| Qualifying/handicapped child relief | Generally, QCR is granted if the child is a legally a child of yours, is under age of 16 or still studying full time and has annual income of not more than $4,000.
Relief Amount: |
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| Spouse/handicapped spouse relief | You may claim for this relief if the spouse is living with you or supported by you and the annual income of your spouse does not exceed $4,000.
Relief Amount: |
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| Foreign maid levy relief | You can claim twice the total foreign domestic worker levy paid in the previous year, on one foreign domestic worker. This is regardless of whether you or your husband has paid the levy. | ||||||||||||
| Grandparent caregiver relief | You can claim this relief if you are a working mother and your parent, grandparent, parent-in-law or grandparent-in-law, who is not working or carrying on any trade, business, profession, vocation in the relevant basis year, is looking after your children.
Relief Amount: $3,000 on only one of your parents, grandparents, parents-in-law or grandparents-in-law. |
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| NSman (wife) relief | You can claim NSman Wife Relief if you are a Singapore Citizen in the preceding year and your husband is eligible for NSman Self Relief
Relief Amount: $750 |
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| Working mother’s child Relief | You can claim this relief if you are a working mother who is married, divorced or widowed, you have earned income and you have a child who is Singapore citizen as at end of the basis period and have satisfied all conditions under Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR).
Relief Amount:
Claim Limit: capped at $50,000 per child for WMCR + QCR/HCR |
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| Working mother’s child Relief | Parenthood Tax Rebate’ (PTR) is a rebate given to married Singapore tax residents to encourage them to have more children. The rebate is used to directly offset income tax payable and can be apportioned between the couple.
Relief Amount:
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