Tax relief for parents in Singapore comes in two kinds. If you are raising children, there is Qualifying Child Relief, Working Mother’s Child Relief and the Parenthood Tax Rebate. If you support your own parents or grandparents, there is Parent Relief, Grandparent Caregiver Relief and CPF top-up relief.
Many families can claim several at once. Below are the amounts IRAS sets, who can claim them, and a worked example for YA 2027.
IRAS’s relief pages are written for YA 2026. At the time of writing (November 2026) they show no change to these amounts for YA 2027, when the conditions apply to 2026.
Tax Relief for Parents Raising Children
Qualifying Child Relief (QCR)
S$4,000 per child, or $7,500 for Child Relief (Disability). The child must be unmarried and either under 16 or studying full-time, with annual income of no more than $8,000. National Service allowances and internship pay count towards that limit; scholarships and bursaries do not.
Either parent can claim, or both can share it, but the total per child stays at $4,000.
Working Mother’s Child Relief (WMCR)
For married, divorced or widowed working mothers whose child is a Singapore Citizen and meets the QCR conditions. The amount depends on when the child was born or adopted:
| Child order | Born or adopted from 1 Jan 2024 | Born or adopted before 1 Jan 2024 |
|---|---|---|
| 1st | $8,000 | 15% of mother’s earned income |
| 2nd | $10,000 | 20% of earned income |
| 3rd and later | $12,000 | 25% of earned income |
QCR and WMCR together are capped at $50,000 per child, and QCR is allowed first. All WMCR claims together cannot exceed 100% of the mother’s earned income.
Parenthood Tax Rebate (PTR)
A one-off rebate that comes off tax payable, not income. For children born from 2008: $5,000 for the first, $10,000 for the second, and $20,000 for each later child. Parents can split it in any agreed proportion. Any unused balance carries forward to future years.
The short version: Reliefs (QCR, WMCR, Parent Relief) reduce your income before tax. The Parenthood Tax Rebate reduces the tax itself. Both count, but only reliefs fall under the $80,000 cap.
Tax Relief for Supporting Your Own Parents
Parent Relief
| Situation | Parent Relief | Parent Relief (Disability) |
|---|---|---|
| Parent lives with you | $9,000 | $14,000 |
| Parent lives separately and you spent $2,000+ on them | $5,500 | $10,000 |
The parent, grandparent or in-law must be 55 or over, live in Singapore, and have annual income of no more than $8,000 (the age and income conditions do not apply to the disability relief). You can claim for up to two dependants. Siblings can share the relief on the same parent, within the full amount.
The income test catches people out. IRAS counts taxable income, tax-exempt income such as bank interest and dividends, and foreign income. CPF payouts are excluded, so a parent living on CPF LIFE alone usually qualifies.
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.
Grandparent Caregiver Relief (GCR)
$3,000 for a working mother whose parent, parent-in-law or grandparent looks after her Singapore Citizen child aged 12 or under. The caregiver must live in Singapore and must not have earned more than $8,000 from work or business in the year. Only one person can claim GCR on the same caregiver, but GCR can sit alongside Parent Relief on the same grandparent.
CPF Top-Ups for Parents
Cash top-ups to a parent’s or grandparent’s Retirement Account or MediSave Account earn up to $8,000 of relief a year, with no income test on the parent. Top-ups that attract MRSS or, from YA 2027, MMSS matching grants do not qualify. See topping up a parent’s CPF under MRSS and our article on CPF cash top-up relief limits.
Worked Example: A Working Mother for YA 2027
Illustration only, a composite household. A 38-year-old mother earns $90,000 in 2026. Her first child was born in 2021 and her second in March 2026. Her husband claims QCR on both children. Her own mother looks after both children and has no income.
| Amount | |
|---|---|
| Employment income | $90,000 |
| Earned Income Relief | $1,000 |
| CPF relief (20% employee share) | $18,000 |
| WMCR, 1st child (15% of $90,000) | $13,500 |
| WMCR, 2nd child (fixed, born 2026) | $10,000 |
| Grandparent Caregiver Relief | $3,000 |
| Chargeable income | $44,500 |
| Tax (YA 2024 onwards rates) | $865 |
| Less: her half of the $10,000 PTR | $865 |
| Tax payable | $0 |
The remaining $4,135 of her PTR share carries forward. Her husband’s $8,000 of QCR and his $5,000 PTR share reduce his own tax.
Who Claims What: Avoiding Double Claims
- Decide each year which parent claims QCR and in what share.
- Agree with siblings who claims Parent Relief on each parent, and how it is split.
- If one of you is near the $80,000 cap, IRAS suggests letting another eligible family member claim reliefs such as QCR or Parent Relief instead.
Reliefs claimed last year are pre-filled. Remove any that no longer apply, for example a child whose income went above $8,000.
What To Do Next
- Check which family reliefs appear on your last Notice of Assessment.
- See the full list of personal tax reliefs for the other reliefs that can apply.
- Estimate your tax with the income tax calculator.
- For disability reliefs, step-children, adoption or divorce, check IRAS’s pages or ask a qualified tax professional.
