Singapore's personal income tax system provides a wide array of reliefs designed to recognise family responsibilities, encourage savings, support national service obligations, and promote lifelong learning. Claiming all the reliefs you are entitled to can materially reduce your chargeable income and, consequently, your tax bill. This guide covers every personal relief available for YA 2025 (income earned in 2024), the qualifying conditions, the amounts, and the overall cap that applies.
The S$80,000 Personal Relief Cap
Before diving into individual reliefs, it is important to understand the overall cap. From YA 2018 onwards, the total amount of personal income tax reliefs you can claim is capped at S$80,000 per Year of Assessment. Even if your individual reliefs add up to S$120,000, IRAS will limit the total deduction to S$80,000. This cap was introduced to ensure the tax system remains progressive and that very high-income earners do not reduce their chargeable income disproportionately.
The cap applies to the sum of all reliefs listed below. It does not affect separately computed items such as donations (which are deducted before reliefs are applied) or rental expenses (which reduce the specific income source directly).
Earned Income Relief
This relief is automatically granted to all individuals who earn income from employment, trade, business, or profession. The amounts are:
- Below 55 years old: S$1,000
- 55 to 59 years old: S$6,000
- 60 years old and above: S$8,000
No action is required to claim this relief — IRAS applies it automatically based on your age and income status. The higher amounts for older workers reflect the policy intention to ease the tax burden on seniors who continue working.
CPF/Provident Fund Relief
Employees can claim relief for mandatory CPF contributions made during the year. The relief equals the actual contributions, subject to the CPF annual limit. Self-employed persons can claim relief for both mandatory MediSave contributions and voluntary CPF contributions. This relief often represents the single largest deduction for employees, given that the employee CPF contribution rate is 20 per cent of ordinary wages (for those 55 and below).
Spouse Relief and Handicapped Spouse Relief
You can claim S$2,000 if your spouse lived with you or you maintained your spouse in the preceding year, and your spouse's annual income did not exceed S$4,000. If your spouse has a physical or mental disability, the Handicapped Spouse Relief of S$5,500 applies instead. Only one spouse can claim this relief — it cannot be split between you.
Qualifying Child Relief and Handicapped Child Relief
Qualifying Child Relief (QCR) provides S$4,000 per child who was unmarried, maintained by you, and had annual income not exceeding S$4,000. Handicapped Child Relief provides S$7,500 per qualifying child with a physical or mental disability. These reliefs can be shared between parents — either one parent claims the full amount or they agree on how to split it.
Working Mother Child Relief (WMCR)
Designed to encourage married women to remain in the workforce, the WMCR provides a percentage deduction of the mother's earned income: 15 per cent for the first child, 20 per cent for the second, and 25 per cent for the third and subsequent children. Each child's WMCR is capped at S$50,000. The relief is available to married, divorced, or widowed women whose children qualify for QCR or Handicapped Child Relief.
WMCR and QCR (or Handicapped Child Relief) can be claimed together for the same child. For a working mother with three children earning S$80,000 per year, the combined WMCR could be 15% + 20% + 25% = 60% of earned income = S$48,000 — a substantial reduction in chargeable income.
Parent Relief and Handicapped Parent Relief
You can claim S$9,000 for each parent or parent-in-law who lived with you in the previous year, or S$5,500 if they did not live with you but you maintained them. The parent must be 55 or older (or permanently incapacitated), and their annual income must not exceed S$4,000. The Handicapped Parent Relief provides S$14,000 (living together) or S$10,000 (not living together) for a parent with a physical or mental disability.
Grandparent Caregiver Relief
Working mothers whose parents, grandparents, or parents-in-law look after their children (aged 12 or below) can claim S$3,000 per year. This is available only to one working mother per household and for only one caregiver. It is a useful relief for families where grandparents provide childcare support.
Sibling Relief and Handicapped Sibling Relief
If you maintained a sibling in the previous year who was unmarried, not maintained by another person, and had income not exceeding S$4,000, you can claim S$5,500. The Handicapped Sibling Relief provides S$5,500 for a sibling with a disability. These reliefs are less commonly claimed but should not be overlooked.
NSman Relief
National Servicemen and their wives and parents can claim this relief. The amounts are:
- NSman (self): S$3,000 (active), S$1,500 (non-active)
- NSman key appointment holder: S$5,000 (active), S$3,500 (non-active)
- Wife of NSman: S$750
- Parent of NSman: S$750 (only one parent can claim per NSman)
Course Fees Relief
You can claim up to S$5,500 for fees paid for courses, seminars, or conferences leading to an approved academic, professional, or vocational qualification. The course must be relevant to your current employment or an approved academic or professional qualification. This relief supports lifelong learning and career development.
Life Insurance Relief
If your employer does not make CPF contributions on your behalf (for example, because you are a foreigner not covered by CPF), you can claim Life Insurance Relief on premiums paid for life insurance policies. The relief is capped at S$5,000 or the amount of CPF contributions that would have been payable, whichever is lower. Most CPF-contributing employees do not benefit from this relief because their CPF contributions already exceed the cap.
CPF Cash Top-Up Relief (Retirement Sum Topping-Up Scheme)
Voluntary cash top-ups to your own Special Account or Retirement Account qualify for tax relief of up to S$8,000. An additional S$8,000 is available for top-ups made to your family members' (spouse, siblings, parents, grandparents) SA or RA. This gives a potential combined relief of S$16,000 — one of the most effective tax planning tools available.
SRS Contributions Relief
Contributions to the Supplementary Retirement Scheme are deductible up to the annual cap of S$15,300 for Singapore citizens and PRs, and S$35,700 for foreigners. SRS is a voluntary scheme where contributions reduce your current tax bill, and withdrawals are taxed at a concessionary rate upon retirement. It is particularly attractive for higher-income earners who want to reduce their marginal tax rate.
Donations
While not technically a "relief," tax-deductible donations to approved Institutions of a Public Character (IPCs) reduce your assessable income at a rate of 250 per cent. A S$1,000 donation reduces your assessable income by S$2,500. Donations are deducted before personal reliefs are applied and are not subject to the S$80,000 cap.
Strategies to Maximise Your Reliefs
First, always check whether you are claiming every relief you qualify for. Many people miss Parent Relief, NSman Wife Relief, or Course Fees Relief simply because they do not know these exist. Second, coordinate with your spouse — for reliefs like QCR and Parent Relief, the higher-income spouse should generally claim the relief to maximise the tax saving. Third, consider SRS and CPF top-ups as strategic tools. If you are in the 15 per cent or higher bracket, the immediate tax saving from an S$8,000 CPF top-up is at least S$1,200. Finally, be aware of the S$80,000 cap. If your reliefs already approach this limit, additional voluntary contributions may not provide any further tax benefit.
Final Thoughts
Singapore's tax relief system is generous, but only if you claim what you are entitled to. Review your reliefs each year, keep supporting documentation, and make strategic use of SRS and CPF top-ups to optimise your tax position. Use our Singapore salary calculator to model different relief scenarios and see the impact on your take-home pay.