Singapore tax guideReliefs you can claim
Reliefs come off your income before tax is worked out. Only tax residents can claim them, and the total is capped.1
| Relief | Amount | Who can claim |
|---|---|---|
| Earned income relief1 | S$1,000 – S$8,000 | Anyone with earned incomeRises at age 55 and 60 |
| CPF relief2 Ceiling up 2026 | Your compulsory CPF | Citizens and PRsCapped by the CPF wage ceilings |
| Spouse relief1 | S$2,000 | You support a low-income spouseSpouse income limit applies |
| Qualifying child relief1 | S$4,000 per child | Parents who meet the QCR conditionsS$7,500 if the child has a disability |
| Working mother’s child relief1 Changed YA 2025 | S$8,000 – S$12,000 | Working mothersFixed amounts for children born from 2024 |
| Parent relief1 | S$5,500 – S$9,000 | You support a parent aged 55+Higher if living together |
| Grandparent caregiver relief1 | S$3,000 | Working mothers whose child is cared for by a grandparent |
| NSman relief1 | S$1,500 – S$5,000 | Operationally ready NSmen and familyDepends on your tier |
| CPF cash top-up relief3 | Up to S$16,000 | Voluntary top-ups to retirement accountsS$8,000 self + S$8,000 family |
| SRS relief3 | Up to S$15,300 | Contributions to the Supplementary Retirement SchemeS$35,700 for foreigners |
| Life insurance relief1 | Up to S$5,000 | Only if your CPF is under S$5,000 |
| Handicapped sibling relief1 | S$5,500 | You support a sibling with a disability |
- Course fees relief (lapsed from YA 2026)
- Foreign domestic worker levy relief (lapsed from YA 2025)
Legal ways to lower your bill before 31 December
Each of these reduces next year's tax. Your saving is roughly the amount times your marginal rate.3
Pay into SRS
Annual SRS contributions are capped at S$35,700 for foreigners and S$15,300 for citizens/PRs. For retirement withdrawals, the 50% tax concession uses the statutory retirement age prevailing at your first contribution; the normal withdrawal period is 10 years. Early withdrawals generally attract full taxation and a 5% penalty, subject to exceptions.
Top up CPF in cash
S$8,000 for your own retirement account and S$8,000 for family members. Citizens and PRs only.
Donate to an IPC
Qualifying donations to IPCs receive a 250% deduction. Budget 2026 extended the scheme to the end of 2029.
General information, not advice. Check your own position or speak to a tax adviser.
Common questions
Yes. Total personal reliefs are capped at S$80,000 a year, whatever combination you claim.
By 31 December. The relief applies to the next year of assessment.
Only tax residents can claim personal reliefs. QCR does not require Singapore citizenship; working mother’s child relief does. Check each relief’s conditions.
Sources
Sources checked on 27 October 2026- 1IRAS — Personal reliefswww.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs
- 2IRAS — Ordinary and additional wageswww.iras.gov.sg/taxes/individual-income-tax/employers/understanding-the-tax-treatment/central-provident-fund-(cpf)-contributions
- 3IRAS — Personal reliefswww.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs