Raising children in Singapore is not cheap. Between childcare fees, enrichment classes, school expenses, and the general cost of living, many working parents feel the financial squeeze. The good news is that the Singapore tax system offers a generous set of reliefs specifically designed for parents — and many families do not claim everything they are entitled to.
In this guide, we walk through every major tax relief available to working parents in Singapore for Year of Assessment (YA) 2027 (covering income earned in 2026). We will explain who qualifies, how much you can claim, and how to make sure you are not leaving money on the table.
Qualifying Child Relief (QCR)
The Qualifying Child Relief is the most basic and widely claimed parental tax relief. For each qualifying child, you can claim $4,000 off your chargeable income.
To qualify, the child must be unmarried and under 16 years old in the year preceding the YA — or, if over 16, must be a full-time student at a university, college, or educational institution. The child's annual income must not exceed $4,000 (not counting scholarship income, national service pay, or income from internships under an approved programme).
If you have a child with a disability, the relief increases to $7,500 per child under the Handicapped Child Relief (HCR). This replaces the standard QCR for that child — you cannot claim both.
QCR can be claimed by either parent, but the total relief for each child cannot exceed the maximum ($4,000 or $7,500). If both parents are working, you need to decide how to split it. Typically, it makes sense for the higher-income parent to claim the relief, as they benefit more from the tax deduction due to their higher marginal rate.
Working Mother's Child Relief (WMCR)
This is one of the most valuable reliefs available, and it is exclusively for working mothers. The WMCR is calculated as a percentage of the mother's earned income, and the percentage increases with each child:
First child — 15% of earned income. Second child — 20% of earned income. Third and subsequent children — 25% of earned income each.
The total WMCR claim is capped at $50,000 per mother. There is also a combined cap: the total QCR plus WMCR for each child cannot exceed $50,000.
Let us work through an example. Say you are a working mother earning $80,000 a year with two children. Your WMCR would be 15% of $80,000 ($12,000) for the first child and 20% of $80,000 ($16,000) for the second child — a total WMCR of $28,000. Combined with QCR of $4,000 per child ($8,000 total), your total parental relief is $36,000. That is a significant reduction in your chargeable income.
If your husband earns more and claims the QCR, you can still claim WMCR. The two reliefs are independent — QCR is available to either parent, while WMCR is only for the mother. Use our tax reliefs calculator to model different claim scenarios and find the optimal split between you and your spouse.
Parenthood Tax Rebate (PTR)
Unlike the reliefs above (which reduce your chargeable income), the Parenthood Tax Rebate directly reduces the amount of tax you owe. It is a dollar-for-dollar offset against your tax bill:
First child — $5,000 rebate. Second child — $10,000 rebate. Third and subsequent children — $20,000 rebate each.
The PTR is shared between both parents. You can decide how to split it — 50/50, or allocate the full amount to one parent. Any unused rebate can be carried forward to offset future tax bills until it is fully used up.
For a family with three children, the total PTR is $35,000 ($5,000 + $10,000 + $20,000). At a typical effective tax rate of 7-10%, this could wipe out your entire tax bill for two or three years. It is one of the most generous pro-natalist tax policies in the region.
Foreign Domestic Worker Levy (FDWL) Relief
If you employ a foreign domestic worker (helper) and you are a working mother, you can claim a tax relief equal to twice the annual levy paid for one foreign domestic worker. The current monthly levy for a domestic worker is $300 (or $60 for concessionary rate holders), so the annual levy is $3,600 (or $720).
For the standard levy, the FDWL relief is $7,200 (2 x $3,600). This relief is available to married, divorced, or widowed women who are working and have children living with them. It recognises that employing a helper enables many mothers to continue working and earning income.
Note that this relief is in addition to the QCR and WMCR. It is a separate claim and does not eat into the $50,000 WMCR cap.
Grandparent Caregiver Relief (GCR)
If you are a working mother and your parent, grandparent, parent-in-law, or grandparent-in-law looks after your child aged 12 or below, you may claim the Grandparent Caregiver Relief of $3,000. This is per family (not per grandparent or per child).
The conditions are straightforward: the caregiver must be living in Singapore, must not be working, and must be related to you or your spouse. The child being cared for must be 12 years old or younger.
This relief is often overlooked, especially in multigenerational households where grandparents help with childcare. If your mother or mother-in-law is looking after your young children while you work, make sure you are claiming this.
Life Insurance Relief and CPF Relief
While not specific to parents, these reliefs are worth maximising as a working parent because every dollar of tax saved is a dollar that can go towards your family.
CPF Relief covers the mandatory CPF contributions deducted from your salary. For most employees, this is automatically claimed. But if you are self-employed or making voluntary CPF contributions, you may be able to claim additional relief up to the prevailing limits.
Life Insurance Relief is available if your employer does not contribute to CPF on your behalf (rare for full-time employees) or if your CPF contributions are less than $5,000. Premiums paid on life insurance policies can be claimed up to a cap.
Supplementary Retirement Scheme (SRS) Contributions
For parents looking to reduce their tax bill while saving for retirement, SRS contributions are highly effective. Singapore citizens and PRs can contribute up to $15,300 per year to their SRS account, and the full amount is deductible from chargeable income.
For a parent in the 11.5% tax bracket, a $15,300 SRS contribution saves $1,759.50 in tax. The money is invested through your SRS account and only taxed at 50% of the prevailing rates when withdrawn at retirement age — effectively halving your tax rate on the withdrawals.
Combined with your parental reliefs, SRS contributions can reduce your chargeable income dramatically. Our tax reliefs calculator lets you model the combined effect of QCR, WMCR, SRS, and other deductions on your total tax bill.
NSman Relief
If you or your spouse is an operationally ready NSman, there are additional reliefs available. The NSman himself can claim $3,000 (or $5,000 if he is a key appointment holder). His wife can claim $750 as NSman Wife Relief, and his parent can claim $750 as NSman Parent Relief.
In a typical Singaporean family where the father has completed national service and the mother is working, the combined NS-related reliefs add $3,750 or more to the household's total deductions.
Putting It All Together: A Worked Example
Let us take a typical dual-income family. The mother earns $90,000, the father earns $70,000, and they have two children aged 5 and 8. They employ a helper and the paternal grandmother helps with childcare.
Mother's reliefs:
- WMCR: 15% x $90,000 + 20% x $90,000 = $13,500 + $18,000 = $31,500
- FDWL Relief: $7,200
- Grandparent Caregiver Relief: $3,000
- NSman Wife Relief: $750
- Earned Income Relief: $1,000
- CPF Relief: ~$14,280 (17.58% on capped wages)
- Total mother's reliefs: ~$57,730
Father's reliefs:
- QCR: $4,000 x 2 = $8,000
- NSman Relief: $3,000
- Earned Income Relief: $1,000
- CPF Relief: ~$14,000
- Total father's reliefs: ~$26,000
The mother's chargeable income drops from $90,000 to about $32,270. The father's drops from $70,000 to about $44,000. Their combined tax bill is significantly lower than it would be without these reliefs.
On top of that, they have $15,000 in Parenthood Tax Rebate ($5,000 + $10,000) that directly offsets their tax payable. Depending on how they allocate the PTR, one or both of them could end up paying very little income tax.
Common Mistakes to Avoid
Not claiming WMCR: Some mothers assume their employer handles it. They do not — you must claim it in your tax filing.
Both parents claiming QCR for the same child: The total QCR per child is $4,000, not $4,000 each. Coordinate with your spouse.
Forgetting the Grandparent Caregiver Relief: If grandparents help with childcare, this $3,000 relief is easy to claim and often overlooked.
Not using the Parenthood Tax Rebate: PTR does not expire (it carries forward), but if you do not declare it, you miss out. Make sure it is reflected in your tax filing.
Use Our Calculators to Optimise Your Claims
The best way to ensure you are claiming every relief you are entitled to is to model your tax position before filing. Our tax reliefs calculator lets you input your income, family situation, and eligible reliefs to see the exact impact on your tax bill.
Pair it with our salary calculator for a complete picture of your take-home pay after tax and CPF deductions. If you are comparing job offers or considering whether to return to work after parental leave, the salary comparison calculator can help you evaluate the financial trade-offs.
Tax reliefs are the government's way of supporting working families. Make sure you are taking full advantage of them.