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Tax reliefs and rebates are allowable if:
For example, if your child was born in 2021, child-related reliefs and rebates in respect of him/her will be considered with effect from YA 2022. 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.
QCR and HCR are given to recognise the efforts of families in supporting their children.
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.
WMCR is given to:
Mr and Mrs Lim had their first child in 2021. 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 2022 is $15,000 (i.e. $100,000 x 15%).
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.
Mr and Mrs Koh had their first child (Singapore Citizen) in 2021. 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) 2022 are $2,930 and $1,802.30 respectively. The PTR to be utilised for YA 2022 are as follows:
* Mr Koh has fully utilised his share of the PTR in YA 2022, 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.
FDWL Relief is given to encourage married women to stay in the workforce. Singles and married men are not eligible for this relief.
Mr Lee employed a foreign domestic worker from Oct 2021 to Dec 2021 and paid levy at concessionary rate.
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.
Mr and Mrs Sim had their first child (Singapore Citizen) in 2021. 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 2021. 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 2022.
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:
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.
Mr and Mrs Ng had their first child (Singapore Citizen) in 2021. 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 2021 to Dec 2021 and paid levy at concessionary rate. In addition, he had performed NS activities in 2021. The tax computation for Year of Assessment 2022 is as follows:
* Mr Ng has fully utilised his share of the PTR in YA 2022, 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.
Mr and Mrs Chua have 3 children (Singapore Citizens) aged 7, 10 and 12 in 2021.
Mrs Chua had employed a foreign domestic worker in 2021 and paid levy at concessionary rate.
Mr Chua had performed NS activities in 2021 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) 2022 is as follows:
* Mrs Chua has fully utilised her Parenthood Tax Rebate in prior YAs.
© 2022, Government of Singapore
Last updated on 09 March 2022