By Shawn Lee, CFP®
If you’ve only got a minute:
- It is important to take note of the tax reliefs and tax deductions that are available.
- The total amount of personal income tax reliefs is subject to an overall cap of S$80,000 per year.
- Taxpayers are reminded to claim tax reliefs only if they meet the qualifying conditions for the reliefs.
Getting ready for the tax season in Singapore?
For Year of Assessment (YA) 2026, the Inland Revenue Authority of Singapore (IRAS) requires taxpayers who receive filing notifications to file their personal income tax returns via myTax Portal between 1 March and 18 April.
As for those taxpayers under the No-Filing Service, they should still verify their auto-included income information and check their eligibility for any tax reliefs claimed.
With that in mind, are you aware of the tax reliefs and deductions that you might be eligible for?
In partnership with IRAS, here are some common tax reliefs for the 2026 tax season.
General tax reliefs for all taxpayers
 | Earned Income Relief |
 | Parent Relief/Parent Relief (Disability) |
 | Sibling Relief (Disability) |
 | CPF Relief For employees and self-employed persons who made qualifying contributions to their CPF and MediSave accounts in 2025 From YA 2026, eligible self-employed persons will be granted tax relief on the full amount of their compulsory MediSave contributions |
 | Life Insurance Relief |
 | Supplementary Retirement Scheme (SRS) |
 | CPF Cash Top-Up Relief |
 | NSman Relief |
Additional tax reliefs for married/divorced/widowed taxpayers
On top of general reliefs, which are available to all taxpayers, there are additional reliefs that might be applicable to you.
MALE AND FEMALE TAXPAYERS | FEMALE TAXPAYERS |
Spouse Relief/Spouse Relief (Disability) | Working Mother's Child Relief (WMCR) Given to working mothers who had taxable earned income and maintained a Singaporean child (eligible for QCR/Child Relief (Disability) in 2025. |
Qualifying Child Relief (QCR)/Child Relief (Disability) Given to parents who are raising and/or maintaining children | Grandparent Caregiver Relief For working mothers who engage the help of their parents/grandparents (including in-laws) to take care of their children who is a Singaporean aged 12 and below in 2025. No age limit for unmarried child who is physically/mentally disabled. |
NSman Parent Relief Given to parents of eligible operationally-ready National Servicemen | NSman Wife Relief Given to wives of eligible operationally-ready National Servicemen |
Use IRAS’ tax relief checker to easily find out what tax relief you may claim.
Available deductions
Deductions, which are amounts that can be subtracted from chargeable income, can help you to maximise your tax savings too.
Deductions on employment expenses
Claim deductions on allowable expenses incurred while carrying out official duties which were not reimbursed by your employer.
For those who were required by your employer to work from home with resulting home office expenses that are not reimbursed by your employer, you can claim these expenses as a tax deduction. Supporting documents must be kept and submitted if requested.
Deductions on business expenses
For self-employed persons, claim deductions on allowable business expenses incurred wholly and exclusively in the course of carrying on a business, which are not prohibited under tax law.
Qualifying self-employed persons (i.e. commission agents, private hire car/ taxi drivers and delivery workers) can claim a deemed amount of business expense based on a prescribed percentage of the gross income earned (i.e. Fixed Expense Deduction Ratio).
Deductions on rental expenses
Claim tax deduction on actual allowable expenses incurred or claim the deemed rental expenses of 15% and mortgage loan interest incurred in producing the rental income on residential.
Deductions on donations
Tax deductions of 2.5 times the amount of donations made to Community Chest or any approved Institute of Public Character (IPC) in 2025.
Parenthood Tax Rebate (PTR)
Given to eligible parents as credit to offset the income tax payable. PTR can be shared with your spouse based on an agreed apportionment. Any unutilised balance will automatically be carried forward to offset your and your spouse’s future income tax payable.
Which tax reliefs are you eligible for?
For individuals and families, here’s a quick look at the key reliefs in Singapore that will help to boost savings on your final tax bill for Year of Assessment (YA) 2026.
Doing so will help to enhance your cashflows. In collaboration with IRAS, we highlight 2 worked examples.
For individuals
Lisa, 31, is a Singaporean and earned S$70,000 as a self-employed person in 2025. She is supporting her father who is visually impaired, and her mother, 57, who is a housewife. Both her parents live with her.
In 2025, she topped up S$4,000 and S$4,000 to her grandmother’s and grandfather’s CPF Retirement accounts respectively. She also made compulsory MediSave contributions of S$5,600 to her CPF account as a self-employed person.
Tax Reliefs applicable to Lisa | |
Earned Income Relief | S$1,000 (auto-included) |
Parent Relief (Disability) - for father | S$14,000 |
Parent Relief - for mother | S$9,000 |
CPF Relief | S$5,600 (auto-included) |
CPF Cash Top Up Relief (not applicable for top-ups made on or after 1 Jan 2025 that attract the Matched Retirement Savings Scheme matching grants) | S$8,000 (auto-included, capped at max S$8,000) |
Total Reliefs | S$37,600 |
Chargeable Income | S$32,400 (S$70,000 - S$37,600) |
Tax Payable on Chargeable Income | |
Tax on the first S$30,000 | S$200 |
Tax on the remaining S$2,400 | S$84 |
Lisa’s Net Tax Payable for Year of Assessment 2026 | S$284 (S$200 + S$84) |
How it works out
Lisa can claim Parent Relief (Disability) of S$14,000 on her father who is staying with her. As her mother is also living with her, she can claim Parent Relief of S$9,000 on her mother who is 55 and above, assuming her mother’s annual income is not more than S$8,000 in 2025.
As Lisa made CPF cash top-ups for her grandparents in 2025, she can claim CPF Cash Top Up Relief capped at a maximum of S$8,000.
Additional tips:
If Lisa’s mother is staying with her sibling and this sibling is also claiming Parent Relief on their mother, both can share the Parent Relief of S$9,000.
To maximise tax reliefs, Lisa can also make voluntary CPF contributions to her 3 CPF accounts (Ordinary Account, MediSave Account and Special Account) under the CPF Self-Employed Scheme. If Lisa’s compulsory MediSave contributions are less than 37% of her Net Trade Income (NTI), she can make voluntary contributions to her CPF accounts on the remaining amount to receive CPF relief.
The CPF relief on these voluntary contributions will be capped at the lowest of the following:
- 37% of her NTI in 2025 (i.e. 37% × S$70,000 = S$25,900);
- CPF annual limit of S$37,740; or
- Actual amount of voluntary contributions made in 2025.
CPF relief will be automatically allowed based on information transmitted by the CPF Board.
Read more: Common tax-filing mistakes to avoid
For families
Mr and Mrs Tan both work full time. Mrs Tan, 32, is a Singaporean and earned S$100,000 as an employee in 2025.
The couple live with Mr Tan’s parents, both of whom are not working and help to look after their Singaporean child, aged 3 months old in 2025. Mrs Tan also contributed S$5,000 to her SRS account with DBS in 2025.
Tax Reliefs applicable to Mrs Tan | |
Earned Income Relief | S$1,000 (auto-included) |
Qualifying Child Relief | S$4,000 |
CPF Relief | S$20,000 (auto-included if her employer is participating in the Auto-Inclusion Scheme for Employment Income) |
NSman Relief (for wife) | S$750 (auto-included) |
Working Mother’s Child Relief | S$8,000 |
Grandparent Caregiver Relief | S$3,000 |
Parent Relief | S$10,000 |
Supplementary Retirement Scheme (SRS) Relief | S$5,000 (auto-included) |
Total Reliefs | S$51,750 |
Total Chargeable Income | S$48,250 (S$100,000 - S$51,750) |
Tax Payable on Chargeable Income | |
Tax on the first S$40,000 | S$550 |
Tax on the remaining S$7,660 | S$577.00 |
Tax Payable (before Rebates) | S$1,127.50 (S$550.00 + S$577.50) |
Less: Parenthood Tax Rebate |
S$1,127.50 (auto-included) |
Mrs Tan’s Net Tax Payable for Year of Assessment 2026 | S$0 (S$1,127.50 - S$200 - S$927.50) |
How it works out
In addition, she can claim Working Mother’s Child Relief (WMCR) on her child in view that her child is a Singapore Citizen and qualifies for QCR. For her first child, she can claim a fixed tax relief of S$8,000.
As her child is aged 12 and below in 2025 and looked after by her parent-in-law, she can claim Grandparent Caregiver Relief of S$3,000.
As Mrs Tan lives with Mr Tan’s parents, Mrs Tan and her husband agreed that she can make the claim of:
- Mr Tan: S$4,000 on his mother, S$4,000 on his father
- Mrs Tan: S$5,000 on her mother-in-law, S$5,000 on her father-in-law
- Total allowable parent relief is S$18,000 ($9,000 X 2 parents)
Mrs Tan is also automatically entitled to an SRS Relief of S$5,000 for her SRS contribution in 2025.
Additionally, the Parenthood Tax Rebate balance in Mrs Tan’s account which was not yet utilised, will be used to offset her income tax payable.
Read more: Boosting personal income tax savings
Claiming personal reliefs incorrectly may lead to penalties
IRAS reminds taxpayers to claim personal reliefs only if they meet the qualifying conditions for the reliefs.
If you are e-Filing, personal reliefs that you claimed and were granted last year would usually be automatically included in your tax return. Please check and remove the relief claims if you are no longer eligible for them. Penalties may be imposed for any incorrect claim of relief.
Tips on claiming personal reliefs
Avoid wrongful claims of personal reliefs by checking if you meet the qualifying conditions for each one. You can also use the personal relief checker available on the IRAS website.
Find out more about: Tax Season 2026 - All you need to know
