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Parent Tax Relief Calculator (Singapore)
Estimate the tax reliefs and rebates you can claim as a parent in Singapore, Qualifying Child Relief, Working Mother's Child Relief, Grandparent Caregiver Relief and the Parenthood Tax Rebate, and roughly how much tax they could save you.
For YA 2025 / YA 2026 · last reviewed June 2026 · source: IRAS
Estimated total tax reliefs
The parent reliefs at a glance (YA 2025/2026)
| Relief / rebate | Amount | Who |
|---|---|---|
| Qualifying Child Relief (QCR) | $4,000 per child | Either parent (shareable) |
| Handicapped Child Relief (HCR) | $7,500 per child | Replaces QCR for a child with a disability |
| Working Mother's Child Relief (from 2024) | $8,000 / $10,000 / $12,000 (1st / 2nd / 3rd+) | Working mothers, Singapore Citizen child |
| WMCR (child born before 2024) | 15% / 20% / 25% of mother's earned income | Working mothers, older children |
| Grandparent Caregiver Relief (GCR) | $3,000 | Working mothers, grandparent cares for child ≤12 |
| Parenthood Tax Rebate (PTR) | $5,000 / $10,000 / $20,000 (1st / 2nd / 3rd+) | Rebate on tax payable, shareable |
Source: IRAS. QCR/HCR and WMCR are reliefs (reduce taxable income); PTR is a rebate (reduces tax payable directly).
How it works
Reliefs vs the rebate
A relief (QCR, HCR, WMCR, GCR) lowers your taxable income, so the saving depends on your tax rate. The Parenthood Tax Rebate is different: it comes straight off the tax you owe, dollar for dollar, and any unused amount carries forward to future years.
The caps
Two limits apply: the total of QCR (or HCR) plus WMCR for any one child cannot exceed $50,000, and all your personal reliefs together are capped at $80,000 per year. The PTR rebate is not counted in the $80,000 cap.
What changed in 2024
For children born or adopted from 1 January 2024, WMCR became a fixed dollar amount ($8,000 / $10,000 / $12,000) instead of a percentage of income. For older children, the percentage (15% / 20% / 25%) still applies. This makes WMCR fairer for lower- and middle-income mothers.
Frequently asked questions
How much is Working Mother's Child Relief?
For children born or adopted from 1 January 2024, it is a fixed $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 is 15%, 20% then 25% of the mother's earned income.
What is the difference between a relief and the Parenthood Tax Rebate?
Reliefs (QCR, WMCR, GCR) reduce your taxable income, so the benefit depends on your tax rate. The Parenthood Tax Rebate is a rebate that comes directly off the tax you owe, and any unused part carries forward.
Can fathers claim these?
Fathers can claim Qualifying Child Relief (shared with the mother) and share the Parenthood Tax Rebate. Working Mother's Child Relief and Grandparent Caregiver Relief are for working mothers only.
Is there a cap on reliefs?
Yes. QCR (or HCR) plus WMCR for one child is capped at $50,000, and your total personal reliefs are capped at $80,000 a year. The Parenthood Tax Rebate is separate and not counted in the $80,000 cap.
Can I still claim Foreign Domestic Worker Levy Relief?
No. FDWL Relief was removed from YA 2025 (the last claim was YA 2024). The concessionary maid levy for eligible families continues separately.
What are the conditions for Grandparent Caregiver Relief?
It is for working mothers whose parent, grandparent, parent-in-law or grandparent-in-law lives in Singapore and helps care for a child aged 12 or under (or a handicapped child of any age), and the caregiver is not earning above the income threshold.
How do I actually claim these?
Most child reliefs are pre-filled or claimed when you file your income tax with IRAS. Check and adjust them in your tax return, and use IRAS's own calculators for the exact figures.
