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Parent tax relief calculator (WMCR, QCR and PTR)
Add your income and your children. You'll see each child relief, how much tax they save you, and how far the Parenthood Tax Rebate goes towards wiping out the rest.
Figures checked 3 Oct 2026 against official government sources · Fussy Mama
Tax you pay after reliefs and rebate
Relief by child
| Child | QCR or disability relief | WMCR | New PTR |
|---|
The QCR column shows the full relief for the child before any sharing. QCR and WMCR together can't go above $50,000 for one child.
The parent reliefs at a glance (YA 2026)
| Relief or rebate | Amount | Who claims |
|---|---|---|
| Qualifying Child Relief (QCR) | $4,000 per child | Either parent, or shared in any split you agree |
| Child Relief (Disability) | $7,500 per child | In place of QCR for a child with a disability. Either parent, or shared |
| WMCR, child born or adopted from 1 Jan 2024 | $8,000, $10,000, $12,000 | Working mother only. 1st, 2nd, 3rd and later child |
| WMCR, child born or adopted before 1 Jan 2024 | 15%, 20%, 25% of mum's earned income | Working mother only. 1st, 2nd, 3rd and later child |
| Grandparent Caregiver Relief (GCR) | $3,000 | Working mother only. One claim, whatever the number of grandparents helping |
| Parenthood Tax Rebate (PTR) | $5,000, $10,000, $20,000 | Married, divorced or widowed parents. 1st, 2nd, 3rd and each later child. Shared as you agree |
Source: IRAS pages on WMCR and QCR (updated 14 Aug 2026), PTR (11 Aug 2026) and GCR (27 Feb 2026). YA 2026 means tax on income you earned in 2025.
How each one works
A relief is not a rebate
A relief comes off your income before tax is worked out, so what it saves depends on your tax bracket. $4,000 of QCR saves $280 if your top slice of income is taxed at 7%, and $460 at 11.5%. A rebate comes straight off the tax bill. $5,000 of Parenthood Tax Rebate is $5,000 less tax, and what you can't use this year carries forward.
Working Mother's Child Relief
WMCR is for a mother who is married, divorced or widowed, has earned income, and has a child who is a Singapore citizen. For a child born or adopted on or after 1 January 2024, it's a fixed amount by birth order. For an older child it's still a percentage of her earned income. The switch took effect from YA 2025.
Three limits apply. QCR is counted first, and QCR plus WMCR for one child stops at $50,000. Her total WMCR across all children can't be more than her earned income. And everything sits under the $80,000 cap on personal reliefs.
You can claim QCR and WMCR on the same child. Some calculators say you have to pick one. IRAS says otherwise.
Qualifying Child Relief
Your child must be unmarried and either under 16 or studying full-time, and must not have earned more than $8,000 in the year. That income limit was $4,000 until YA 2024. Parents can split the $4,000 any way they like, and it usually makes sense for the higher earner to take it.
Grandparent Caregiver Relief
A working mother can claim $3,000 if her parent, grandparent, parent-in-law or grandparent-in-law lives in Singapore and looks after her citizen child aged 12 or under. The caregiver can't have earned more than $8,000 from work in the year, and only one person can claim GCR on that caregiver.
Parenthood Tax Rebate
You get PTR once per child, in the year the child is born or adopted. It's $5,000 for a 1st child, $10,000 for a 2nd and $20,000 for a 3rd and each child after. You and your spouse share it in whatever split you agree. If you don't tell IRAS, it's split equally.
PTR doesn't expire. Whatever is left rolls into next year's tax bill until it's used up, and you can transfer your unused balance to your spouse. It isn't counted in the $80,000 relief cap.
Worked examples from IRAS, run through this calculator
First baby born in the tax year, mum earns $80,000. She claims the full $4,000 QCR and $8,000 WMCR, on top of $1,000 Earned Income Relief and $16,000 CPF relief. That leaves chargeable income of $51,000 and a tax bill of $1,320. The couple split the $5,000 PTR equally, so her $2,500 clears the $1,320 and $1,180 carries forward. She pays nothing.
One child born before 2024 and one born in 2024, mum earns $90,000. WMCR is 15% of $90,000 for the older child, which is $13,500, plus the fixed $10,000 for the second child. Total WMCR: $23,500.
Mum earns $250,000, two older children, dad claims the child reliefs. WMCR for the first child is 15%, or $37,500. For the second it's 20%, or $50,000, but dad's $4,000 QCR counts first, so she gets $46,000. That's $83,500 of WMCR. With her $1,000 Earned Income Relief the total is $84,500, and the $80,000 cap brings it down.
These are IRAS's own Examples 4, 2 and 3 on its WMCR page. Each one is a test case for the calculator.
What has changed, and what hasn't
- From YA 2025, WMCR became a fixed dollar amount for children born or adopted on or after 1 January 2024.
- The income limit for a child or a caregiving grandparent went up from $4,000 to $8,000 from YA 2025.
- Foreign Domestic Worker Levy Relief was discontinued from YA 2025. The last year you could claim it was YA 2024.
- For YA 2025 there was a one-off personal income tax rebate of 60% of tax payable, capped at $200, and IRAS lists no such rebate for YA 2026 as of 3 Oct 2026.
- The National Day Rally on 23 Aug 2026 changed cash support, leave and preschool fees. The Made For Families summary of it lists no change to these tax reliefs.
The cash side did change a lot. See what your child gets in our Baby Bonus and Child Support Package calculator.
How to claim
Log in to myTax Portal with Singpass during the filing season. Go to Individuals, then File Income Tax Return, then the section on deductions, reliefs and rebates. Add your child, tick Working Mother's Child Relief if it applies, and enter your share of QCR and PTR. IRAS works out the WMCR amount for you, so there's nothing to type for that.
Once you've claimed a relief, it's filled in for you the next year. If you forgot, you can re-file once by 18 April, or amend within 30 days of getting your tax bill.
Questions parents ask
How much is Working Mother's Child Relief?
For a child born or adopted on or after 1 January 2024, it's $8,000 for the 1st child, $10,000 for the 2nd and $12,000 for the 3rd and each later child. For older children it's 15%, 20% and 25% of the mother's earned income.
Can I claim both QCR and WMCR for the same child?
Yes. IRAS allows both on the same child. QCR is counted first, and the two together are capped at $50,000 per child.
Can fathers claim WMCR?
No. WMCR and Grandparent Caregiver Relief are for working mothers. Fathers can claim QCR or Child Relief (Disability), and can take a share of the Parenthood Tax Rebate.
What is the Parenthood Tax Rebate and when do I get it?
It's a rebate of $5,000 for your 1st child, $10,000 for your 2nd and $20,000 for your 3rd and each later child. You claim it in the tax filing for the year your child was born or adopted, and any unused amount carries forward until it's used up.
Is there a cap on tax reliefs?
Yes, two. QCR plus WMCR is capped at $50,000 per child, and all your personal reliefs together are capped at $80,000 a year. The Parenthood Tax Rebate is outside the $80,000 cap.
Who should claim QCR, mum or dad?
Whoever pays tax at the higher rate saves more from it. A working mum already gets WMCR on the same child, so it can pay to give QCR to the higher earner, or to split it.
Do single mothers get WMCR?
IRAS says single taxpayers are not eligible for WMCR. It's for working mothers who are married, divorced or widowed.
Can I still claim maid levy relief?
No. Foreign Domestic Worker Levy Relief was discontinued from YA 2025.
What if my child was born before 2024 but became a citizen after?
IRAS goes by the date your child became a Singapore citizen. If that was on or after 1 January 2024, you get the fixed dollar WMCR.
Does my child's part-time income matter?
Yes. If your child is 16 or older and earned more than $8,000 in the year, including NS allowance or internship pay, you can't claim QCR or WMCR for that year.
Sources (Figures checked 3 Oct 2026)
- IRAS - Working Mother's Child Relief (WMCR)
- IRAS - Qualifying Child Relief (QCR) / Child Relief (Disability)
- IRAS - Parenthood Tax Rebate (PTR)
- IRAS - Grandparent Caregiver Relief
- IRAS - Foreign Domestic Worker Levy Relief (discontinued)
- IRAS - Individual income tax rates
- Made For Families - NDR 2026: supporting families
