Child tax relief in Singapore comes in three main forms. Qualifying Child Relief (QCR) takes S$4,000 per child off either parent’s taxable income. Working Mother’s Child Relief (WMCR) adds a fixed $8,000 to $12,000 for Singapore Citizen children born from 2024. And the Parenthood Tax Rebate (PTR) is a one-off $5,000 to $20,000 taken off the tax bill itself.
Reliefs reduce the income you are taxed on; a rebate reduces the tax. This guide sets out each one from IRAS, then works through what they are worth for an illustrative family.
The short version: For a first child born in 2026, a working mother can usually claim $4,000 QCR and $8,000 WMCR, and the couple share a $5,000 rebate that carries forward until used. Agree the split before filing.
Qualifying Child Relief (QCR)
According to IRAS, you can claim $4,000 per child ($7,500 for a child with a disability) if, in the previous year, the child was:
- unmarried, and your child, step-child or legally adopted child;
- below 16, or studying full time at a university, college or other educational institution;
- earning no more than $8,000 a year (raised from $4,000 from the Year of Assessment 2025); and
- maintained by you.
Parents can share the relief by an agreed split.
Working Mother’s Child Relief (WMCR)
For married, divorced or widowed working mothers with earned income, IRAS sets the amount by birth order and date:
| Child order | Singapore Citizen child born or adopted on or after 1 Jan 2024 | Child born or adopted before 1 Jan 2024 |
|---|---|---|
| 1st | $8,000 | 15% of mother’s earned income |
| 2nd | $10,000 | 20% of mother’s earned income |
| 3rd and later | $12,000 | 25% of mother’s earned income |
Three caps apply: total WMCR is capped at 100% of the mother’s earned income; QCR plus WMCR is capped at $50,000 per child, with QCR allowed first; and all personal reliefs together are capped at $80,000 a year.
The Parenthood Tax Rebate (PTR)
A rebate comes off tax payable, not income. IRAS gives married, divorced or widowed tax residents, for Singapore Citizen children born from 2008:
| Child order | Rebate |
|---|---|
| 1st | $5,000 |
| 2nd | $10,000 |
| 3rd, 4th and each later child | $20,000 |
It is a one-off amount, given in the Year of Assessment after the child’s birth. Parents can split it in any proportion; if they do not agree, IRAS splits it equally. Any unused amount carries forward to later years until it is used up.
Other Reliefs Families Can Claim
- Grandparent Caregiver Relief, $3,000. For working mothers whose parent or grandparent (or the husband’s), living in Singapore and earning no more than $8,000 a year, looked after a Singapore Citizen child aged 12 and below, according to IRAS.
- Spouse Relief, $2,000. If your spouse lived with or was supported by you and earned no more than $8,000 in the previous year. Our newlywed money checklist covers it.
Child Tax Relief in Singapore: A Worked Example
An illustrative couple’s first child is born in 2026, so they claim for the Year of Assessment 2027. The mother’s chargeable income before child reliefs is $60,000; she claims the full QCR and WMCR, and the couple split the PTR equally. Tax rates are IRAS’s resident rates for YA 2024 onwards, which have not changed for YA 2027: $550 on the first $40,000, then 7% on the next $40,000.
| Step | Mother |
|---|---|
| Chargeable income before child reliefs | $60,000 |
| Less QCR | −$4,000 |
| Less WMCR (first child, born from 2024) | −$8,000 |
| Chargeable income | $48,000 |
| Tax: $550 + 7% × $8,000 | $1,110 |
| Less her half of the PTR ($2,500) | −$1,110 |
| Tax payable | $0 |
| PTR carried forward | $1,390 |
Illustration only. Without the child reliefs, her tax on $60,000 would be $550 + 7% × $20,000 = $1,950, so the reliefs alone save her $840 before the rebate. The father’s $2,500 share of the PTR offsets his own tax the same way. Our income tax calculator lets you try your own figures.
Tips for Claiming
- Decide who claims QCR. It usually saves more in the hands of the parent with the higher marginal tax rate. Whichever parent claims it, QCR counts towards the $50,000 per-child cap first, and WMCR is limited to the balance.
- Watch the $80,000 cap. Families who also claim CPF top-up and other reliefs can hit it.
- Claim in your tax return. Reliefs allowed last year are usually pre-filled; the PTR is claimed or transferred through myTax Portal.
What To Do Next
- Check each child’s order and birth date against the WMCR table.
- Agree the QCR and PTR split before filing, and record it.
- If a grandparent helps with care, check the Grandparent Caregiver Relief conditions.
- See the other support for new parents in our guide to the cost of having a baby and the CDA guide.
