Personal income tax reliefs reduce chargeable income for eligible Singapore tax residents. Each relief has its own statutory conditions and most reliefs are subject to the overall S$80,000 personal income tax relief cap.
Depending on the taxpayer’s circumstances, reliefs may include Earned Income Relief, CPF Relief, NSman Relief, Spouse Relief, Parent Relief, Qualifying Child Relief, Grandparent Caregiver Relief, Working Mother’s Child Relief, Life Insurance Relief, SRS Relief and CPF Cash Top-up Relief.
Where a relevant dependant-relief rule uses an annual-income condition, the threshold is generally S$8,000 under the current rules, rather than the older S$4,000 threshold.
Foreign Domestic Worker Levy Relief lapsed from YA 2025. Course Fees Relief was discontinued from YA 2026, with YA 2025 as the final claim year. Historical eligibility should not be confused with current-year availability.
Eligible CPF cash top-ups can qualify for up to S$8,000 relief for self and up to S$8,000 for family members per YA, subject to CPF/IRAS conditions. For an eligible spouse or sibling who is not disabled, the relevant annual-income threshold is S$8,000. Top-ups attracting MRSS matching grants are excluded from relief from YA 2026; MMSS matching-grant top-ups are excluded from YA 2027.
For the 2026 filing season, the general individual income tax filing due date is 18 April 2026. Many reliefs are pre-filled from third-party information, but taxpayers remain responsible for checking the accuracy of their return and eligibility.
We can review relief eligibility, reconcile pre-filled information and prepare or review your individual tax filing. Tax planning should be based on the taxpayer’s actual facts rather than maximising reliefs without regard to statutory conditions.
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