Personal tax reliefs in Singapore cut your chargeable income before tax is worked out. For YA 2027, covering income earned in 2026, there are more than a dozen, and together they are capped at S$80,000 a year.
Some are automatic, like Earned Income Relief. Others you must claim, and a few depend on a family member’s income. This is the full list, with the amounts and conditions IRAS sets.
A Note on Years
IRAS’s relief pages are currently written for YA 2026 (income earned in 2025). At the time of writing (November 2026), they show no change to the amounts below for YA 2027 except where noted. The conditions shift by a year: for YA 2027, they apply to what happened in 2026. Check IRAS’s pages when filing opens in March 2027.
Only tax residents can claim reliefs. See our guide to tax residency and the 183-day rule if you are unsure.
Personal Tax Reliefs Singapore: The Full List
| Relief | Amount (as IRAS states for YA 2026) | Key condition |
|---|---|---|
| Earned Income Relief | $1,000 below 55; $6,000 at 55 to 59; $8,000 at 60+ | Automatic; capped at your earned income |
| Spouse Relief | $2,000 ($5,500 for a spouse with disability) | Spouse’s annual income not above $8,000 |
| Qualifying Child Relief (QCR) | $4,000 per child | Child under 16, or studying full-time; income not above $8,000 |
| Child Relief (Disability) | $7,500 per child | Child with a disability |
| Working Mother’s Child Relief | $8,000 / $10,000 / $12,000 for children born from 2024; 15% / 20% / 25% of earned income for earlier children | Working mother, Singapore Citizen child |
| Parent Relief | $9,000 living with you; $5,500 not | Parent aged 55+, income not above $8,000; up to 2 dependants |
| Parent Relief (Disability) | $14,000 living with you; $10,000 not | Parent with a disability |
| Grandparent Caregiver Relief | $3,000 | Working mother; grandparent cares for a child aged 12 or under |
| Sibling Relief (Disability) | $5,500 per sibling | Sibling with a disability |
| NSman (Self) | $1,500 to $5,000 | Automatic; depends on NS activity and appointment |
| NSman (Wife / Parent) | $750 | Automatic for eligible wives and parents |
| CPF Relief | Your compulsory employee CPF | Automatic for employees |
| Life Insurance Relief | Up to $5,000 less your CPF | Only if your CPF contributions are under $5,000 |
| CPF Cash Top-up Relief | Up to $8,000 self + $8,000 family | Cash top-ups in 2026 |
| SRS Relief | Up to $15,300 (citizens, PRs); $35,700 (foreigners) | Contributions in 2026 |
| MediSave contributions (self-employed) | Compulsory MediSave paid, within IRAS limits | Self-employed persons |
Reliefs for Your Family
Spouse Relief requires your spouse to have lived with or been supported by you, with annual income of no more than $8,000. IRAS counts taxable income, tax-exempt income such as bank interest and dividends, and foreign income, but not CPF payouts.
QCR and Working Mother’s Child Relief can be claimed on the same child. QCR is allowed first, and the two together are capped at $50,000 per child. For children born or adopted from 1 January 2024, WMCR is a fixed sum. For older children it is still a percentage of the mother’s earned income, and all WMCR claims together cannot exceed 100% of that income.
Parent Relief can be shared among siblings in agreed shares, but the total per parent cannot exceed the full amount. The same parent cannot be claimed under both Spouse Relief and Parent Relief in the same year: IRAS’s example is that if a child claims Parent Relief on a father, the mother cannot claim Spouse Relief on him.
These are covered in detail in our guide to tax reliefs for parents and caregivers.
The short version: Most employees get Earned Income Relief and CPF relief automatically. Family reliefs, CPF top-ups and SRS are where the bigger savings are, and all of them count towards the $80,000 cap.
Reliefs You Can Create Before 31 December
Three reliefs depend on money you choose to put in by year-end:
- CPF Cash Top-up Relief. Up to $8,000 for top-ups to yourself and up to $8,000 for family members. Top-ups that attract MRSS matching grants do not qualify, and from YA 2027 nor do MediSave top-ups that attract MMSS grants. See our article on CPF cash top-up relief limits.
- SRS Relief. Up to $15,300 for citizens and PRs. Withdrawals before the statutory retirement age that applied when you first contributed are fully taxed, with a 5% penalty in most cases.
- Donations. Strictly a deduction, not a relief: 2.5 times the amount given to approved charities, outside the $80,000 cap. Budget 2026 extended the 250% rate to donations made up to 31 December 2029.
The 31 December deadline guide has the details, and our CPF top-up tax relief calculator shows what a top-up saves.
Life Insurance Relief: Narrower Than It Sounds
Life Insurance Relief applies only if your compulsory CPF contributions were under $5,000 in the year. Most full-time employees contribute more, so they cannot claim it. Where it applies, it is the lower of $5,000 minus your CPF, or 7% of the sum insured or the premiums paid.
IRAS lists health, accident, critical illness and endowment policies, riders, and investment-linked policies where the investment component is fundamental, as not qualifying. From YA 2026, wives can claim on premiums for their husbands’ life policies.
Reliefs That No Longer Exist
- Course Fees Relief was discontinued from YA 2026. YA 2025 was the last year to claim it, and it has not been reintroduced.
- Foreign Domestic Worker Levy Relief lapsed from YA 2025.
Neither can be claimed for YA 2027.
The $80,000 Relief Cap
IRAS caps the total of all personal reliefs at $80,000 per YA. Anything above is lost: it cannot be carried forward or passed to a spouse.
IRAS suggests that if you know you will exceed the cap, you can give up reliefs such as QCR, Parent Relief or Grandparent Caregiver Relief so that a spouse or sibling who qualifies can claim them instead. There is no refund of CPF top-ups or SRS contributions made while already above the cap.
Our worked example on how to reduce income tax legally shows how several reliefs add up for one household.
What To Do Next
- Compare this list with the reliefs on your last Notice of Assessment.
- Remove reliefs that no longer apply, such as a child who started earning more than $8,000.
- Agree with siblings who will claim Parent Relief, and in what shares.
- Run the numbers in our income tax calculator. For disability reliefs or complex family situations, check IRAS’s pages or ask a qualified tax professional.
