$4,000 QCR per qualifying child (under 16 or in full-time education).
Tax Savings
$1,190.00
Total Reliefs
$17,000.00
Chargeable Income
$63,000.00
Earned Income Relief
Automatic for all taxpayers with earned income
CPF Relief (Employee)
Mandatory CPF contributions (auto-included)
CPF Cash Top-Up (Self/Family)
Top-ups to SA/RA ($8,000 self + $8,000 family member)
SRS Contribution
Supplementary Retirement Scheme contributions
Spouse Relief
Spouse with income not exceeding $4,000
Qualifying Child Relief (QCR)
Per qualifying child (under 16, or in full-time education)
Handicapped Child Relief
Per handicapped qualifying child
Parent Relief
Per dependant parent/grandparent (living with: $9,000, not living with: $5,500)
Handicapped Parent Relief
Per handicapped dependant parent/grandparent (living with: $14,000)
Working Mother's Child Relief (WMCR)
1st child: 15%, 2nd child: 20%, 3rd+: 25% of mother's earned income (capped at $50,000 per child)
NSman Relief
Active NSman: $3,000; Non-active/wife/parent: up to $750
Course Fees Relief
Fees for approved courses, seminars, conferences
Donations (2.5x Tax Deduction)
250% tax deduction for approved donations
Life Insurance Relief
If CPF contributions are less than $5,000
Total personal income tax relief cap: $80,000 per YA.
Tax reliefs reduce your chargeable income (the amount on which tax is calculated), not the tax itself. A $10,000 relief does not save you $10,000 in tax -- it saves you $10,000 multiplied by your marginal tax rate.
For example, if your marginal rate is 7%, a $10,000 relief saves you $700 in tax. At a 15% marginal rate, the same relief saves $1,500.
Automatic vs. Claimed: CPF relief and earned income relief are granted automatically by IRAS. Other reliefs (spouse, child, parent, SRS, donations, etc.) must be claimed in your tax return.
What are Singapore tax reliefs?
Tax reliefs reduce your chargeable (taxable) income. IRAS provides various personal reliefs such as earned income relief, CPF relief, spouse/child/parent reliefs, SRS contributions, and more. The total personal income tax relief cap is $80,000.
What is the maximum tax relief cap?
The total amount of personal income tax reliefs you can claim is capped at $80,000 per Year of Assessment. This includes all reliefs combined.
Is CPF relief automatic?
Yes. Mandatory CPF employee contributions are automatically granted as a tax relief by IRAS when your employer files the IR8A. You do not need to claim it separately. Voluntary CPF top-ups need to be declared.
What is the Supplementary Retirement Scheme (SRS)?
SRS is a voluntary savings scheme that provides tax benefits. Contributions (up to $15,300/year for citizens/PRs) are deducted from your assessable income. Only 50% of SRS withdrawals at retirement age are taxable.
How personal reliefs reduce your chargeable income and lower your IRAS tax bill
What are tax reliefs and how do they work?
Tax reliefs reduce your chargeable income — the amount of income IRAS actually taxes. If you earn S$80,000 and claim S$15,000 in reliefs, you are taxed on S$65,000 instead. Singapore offers over 20 types of personal relief. The total amount you can claim is capped at S$80,000 per Year of Assessment. Reliefs are different from rebates, which directly reduce the tax you owe.
What is the Earned Income Relief?
Every working person in Singapore gets Earned Income Relief automatically. If you are below 55, the relief is S$1,000. If you are 55 to 59, it is S$6,000. If you are 60 or above, it is S$8,000. You do not need to apply for it — IRAS includes it when calculating your tax. This relief reduces your chargeable income, which lowers your tax bill slightly.
How does CPF Relief work?
You get tax relief on your compulsory CPF contributions — both the employee share and any voluntary MediSave contributions. For employees, this is up to S$37,740 per year (20% of the S$6,800 monthly wage ceiling times 12, plus any additional voluntary contributions). Self-employed individuals get relief on their compulsory MediSave contributions. CPF Relief is one of the largest reliefs available.
What is the Supplementary Retirement Scheme (SRS) relief?
SRS is a voluntary savings scheme where contributions are tax-deductible. Singapore citizens and PRs can contribute up to S$15,300 per year. Foreigners can contribute up to S$35,700. The full contribution amount reduces your chargeable income. At a 15% marginal tax rate, a S$15,300 SRS contribution saves you S$2,295 in tax. Withdrawals after retirement age are taxed at 50% of the amount.
Can you claim relief for supporting your parents or spouse?
Yes. Parent Relief gives you S$9,000 per parent living with you, or S$5,500 if they live separately. Your parent must be 55 or older and earn less than S$4,000 per year. Spouse Relief is S$2,000 if your spouse earns less than S$4,000. Handicapped parent or spouse relief is higher. These are useful if you financially support family members who do not earn much.
What reliefs are available for education and skills?
Course Fees Relief lets you claim up to S$5,500 per year for courses, seminars, or conferences related to your current or future job. The course must lead to a qualification or be relevant to your employment. You cannot claim for leisure courses or hobbies. This relief encourages lifelong learning and can be claimed alongside SkillsFuture credits.
How do charitable donation deductions work?
Donations to approved Institutions of a Public Character (IPCs) qualify for a 250% tax deduction. This means a S$1,000 donation gives you a S$2,500 deduction from your chargeable income. At a 15% marginal rate, that saves S$375 in tax. Donations must be made to approved charities — check the IPC directory on the Charities Portal. Cash, shares, and property donations all qualify.
Is there a cap on total reliefs you can claim?
Yes. The total personal income tax relief cap is S$80,000 per Year of Assessment. This includes all reliefs combined — earned income, CPF, SRS, parent, spouse, children, course fees, donations, and others. If your reliefs add up to more than S$80,000, the excess does not reduce your tax. Most people do not hit the cap, but high earners with large CPF and SRS contributions may reach it.
IRAS-Aligned: Based on 2025 IRAS rates and thresholds. For personal advice, speak to a qualified tax professional.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms