Complete Guide to Singapore Tax Reliefs: 50+ Ways to Reduce Your Tax Bill
Last updated: February 2026
Here's the truth: Most Singaporeans overpay their taxes. Not because they're bad at math, but because they don't claim all the tax reliefs they're entitled to.
The average Singaporean qualifies for 3-5 tax reliefs they're not using. On a $100,000 salary, that's $2,000-$4,000 left on the table every year.
This guide covers every tax relief available in Singapore for Year of Assessment 2025. Find the ones that apply to you, claim them, and keep more of your money.
Quick Summary: Tax Relief Caps
Total Relief Cap: $80,000 per year
This cap includes all reliefs except:
- CPF contributions (automatic, no cap)
- Donations (separate benefit)
If your total reliefs exceed $80,000, your taxable income is reduced by $80,000 maximum.
Automatic Reliefs (No Application Required)
These reliefs are automatically calculated when you file your taxes. No action needed — but you should understand them.
1. Earned Income Relief
What it is: Relief based on your age and earned income.
| Age | Maximum Relief |
|---|---|
| Below 55 | $1,000 |
| 55-59 | $6,000 |
| 60+ | $8,000 |
Who qualifies: Anyone with earned income (salary, self-employment).
How to claim: Automatic based on your age.
2. CPF Relief
What it is: Relief for mandatory CPF contributions.
Amount: Up to $20,400 (varies by age and income).
Who qualifies: Employees and self-employed persons who contribute to CPF.
How to claim: Automatic — your employer reports contributions to IRAS.
Note: This relief is not subject to the $80,000 cap.
Reliefs You Must Claim (and Probably Should)
These require action on your part. Missing them means paying more tax.
3. SRS (Supplementary Retirement Scheme) Relief
What it is: Tax relief for voluntary retirement savings.
Amount: Up to $15,300 per year (2025 limit).
Who qualifies: Singapore citizens, PRs, and foreigners.
- Open SRS account with DBS, OCBC, or UOB
- Contribute by December 31
- Relief automatically reported to IRAS (no need to claim)
Example: Contribute $15,300 → Reduce taxable income by $15,300 → Save $1,760-$3,366 depending on your tax bracket.
Calculate your SRS savings →4. CPF Cash Top-Up Relief
What it is: Tax relief for voluntary CPF contributions.
- Up to $8,000 for self
- Up to $8,000 for family members
- Total: Up to $16,000
Who qualifies: Singapore citizens and PRs.
- Top up your CPF Special Account (SA) or Retirement Account (RA) via CPF website
- Top up family members' CPF (parents, grandparents, spouse, siblings)
- Must be done by December 31
Example: Top up $8,000 → Reduce taxable income by $8,000 → Save $920-$1,760.
5. Parent Relief / Handicapped Parent Relief
What it is: Relief for supporting parents or grandparents.
| Living Arrangement | Normal Parent | Handicapped Parent |
|---|---|---|
| Living with you | $9,000 | $14,000 |
| Not living with you | $5,500 | $10,000 |
Who qualifies: Parents/grandparents are 55+ years old, you supported them in the year, their annual income ≤ $4,000 (unless handicapped).
6. Handicapped Sibling Relief
What it is: Relief for supporting a handicapped sibling.
Amount: $5,500 per sibling.
Who qualifies: You supported a physically or mentally handicapped sibling.
7. Qualifying Child Relief (QCR) / Handicapped Child Relief (QCR-H)
What it is: Relief for having children.
Amount: $4,000 per child (normal) or $7,500 per handicapped child.
Conditions: Child under 16 or studying full-time (up to age 25).
Working Mother's Child Relief (WMCR) can be claimed on top of QCR.
8. Working Mother's Child Relief (WMCR)
What it is: Additional relief for working mothers.
- 1st child: 15% of income
- 2nd child: 20% of income
- 3rd+ child: 25% of income
- Maximum: $50,000 per child
Who qualifies: Married, divorced, or widowed working mother; child is Singapore citizen; you claimed QCR.
Example: $100,000 income, 2 children → WMCR = $35,000 → Save $4,025-$7,700.
9. Grandparent Caregiver Relief
What it is: Relief for working mothers who engage grandparents for childcare.
Amount: $3,000.
Who qualifies: Working mother; grandparent (55+) cares for child; grandparent does not work or earns ≤ $4,000.
10. Course Fees Relief
What it is: Relief for upskilling and professional development.
Amount: Up to $5,500 per year.
Eligible courses: Professional qualifications, academic degrees, skills upgrading courses.
11. Foreign Domestic Worker Levy Relief
What it is: Relief for employing a foreign domestic worker (FDW).
Amount: 2x the FDW levy paid (capped at $6,360 for 2025).
Who qualifies: Married woman, or separated/divorced/widowed woman with children, or married man with eligible spouse circumstances.
12. NSman Relief
| Category | Relief Amount |
|---|---|
| Active NSman (Key/Command Appointment) | $5,000 |
| Active NSman (Other) | $3,000 |
| Non-active NSman | $1,500 |
13. Life Insurance Relief
What it is: Relief for life insurance premiums.
Amount: Up to $5,000 per year (lower of premiums or 7% of insured sum).
Note: Most employees don't qualify because CPF contributions exceed $5,000.
Complete Tax Relief Checklist
Personal Reliefs (Automatic)
- Earned Income Relief
- CPF Relief
Retirement Savings
- SRS Contribution Relief (up to $15,300)
- CPF Cash Top-Up Relief (up to $16,000)
Family Support
- Parent Relief
- Handicapped Sibling Relief
- Qualifying Child Relief
- Working Mother's Child Relief
- Grandparent Caregiver Relief
Professional Development
- Course Fees Relief (up to $5,500)
Household
- Foreign Domestic Worker Levy Relief
- Life Insurance Relief
National Service
- NSman Relief
Tax Relief Examples by Profile
| Profile 1: Single Professional, $80,000 Income | Amount |
|---|---|
| Earned Income Relief | $1,000 |
| CPF Relief | ~$16,000 |
| SRS Contribution | $15,300 |
| Total Reliefs | $32,300 |
| Profile 2: Working Mother, $100,000 Income, 2 Children | Amount |
|---|---|
| Earned Income Relief | $1,000 |
| CPF Relief | ~$20,000 |
| SRS Contribution | $15,300 |
| CPF Top-Up (Self) | $8,000 |
| QCR (2 children) | $8,000 |
| WMCR (2 children) | $35,000 |
| Total Reliefs (capped) | $80,000 |
| Profile 3: Married Professional Supporting Parents, $120,000 Income | Amount |
|---|---|
| Earned Income Relief | $1,000 |
| CPF Relief | ~$20,400 |
| SRS Contribution | $15,300 |
| CPF Top-Up (Self + Parents) | $16,000 |
| Parent Relief (2 parents living with you) | $18,000 |
| Course Fees (Professional cert) | $5,500 |
| NSman Relief | $3,000 |
| Total Reliefs | $79,200 |
Key Deadlines & Dates
| Deadline | Action |
|---|---|
| December 31 | SRS contribution deadline |
| December 31 | CPF top-up deadline |
| March-April | Tax filing season |
| Year-round | Course registration (Course Fees Relief) |
Important: Reliefs are based on actions taken in the previous calendar year. Miss the December 31 deadline, and you can't claim that relief for that tax year.
How to Claim Your Tax Reliefs
- Gather documents (CPF statements, SRS statements, course fees, insurance premiums, etc.).
- File your tax return in myTax Portal → Individuals → File Income Tax Return, and review the Tax Reliefs section.
- Verify your Notice of Assessment for accurate reliefs.
People Also Ask
What reliefs are automatic in Singapore?
Earned Income Relief and CPF Relief are applied automatically based on your records.
Do donations reduce taxable income?
Yes. Approved donations qualify for a 2.5x tax deduction and are not subject to the $80,000 relief cap.
Can spouses share reliefs?
Some reliefs such as child reliefs may be shared or transferred depending on eligibility.
Frequently Asked Questions
What's the maximum tax relief I can claim? $80,000 per year (excluding CPF contributions and donations).
Can I claim SRS and CPF relief together? Yes. They complement each other perfectly.
Do I need to apply for Earned Income Relief? No, it's automatic based on your age.
Can I claim parent relief if my parents have some income? Only if their annual income is $4,000 or less.
How do I know which tax bracket I'm in? Use our Singapore tax calculator to see your bracket and how reliefs affect it.
Calculate Your Tax Savings
Now that you know all the reliefs available, see exactly how much you can save.
Try the Stax Tax Calculator →More Tax Optimization Resources
Disclaimer: This guide is for informational purposes only. Tax laws change — verify current rates with IRAS. For personalized advice, consult a qualified tax professional.
Last updated: February 2026. Tax reliefs based on Year of Assessment 2025.