Earned Income Relief
Standard relief for all individuals with earned income. The amount varies based on age: $1,000 for those under 55, $6,000 for ages 55-59, and $8,000 for those 60 and above.
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Official IRAS Framework 2024
Singapore Income Tax Reliefs and Rebates
A technical guide to personal tax reliefs for Singapore tax residents. Understand the eligibility criteria and caps to optimize your annual tax filing.
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Category Overview
Primary Relief Frameworks
CPF Cash Top-up Relief
Encouraging retirement savings. Taxpayers can claim relief for cash top-ups to their own or their family members' CPF Special or Retirement Accounts, capped at $8,000 per year.
Read ArticleCharitable Donations
Donations to Institutions of a Public Character (IPCs) qualify for a 250% tax deduction. This is one of the most effective ways to reduce taxable income while supporting local causes.
Read ArticleUnderstanding the Personal Income Tax Relief Cap
Since the Year of Assessment 2018, Singapore has implemented a total personal income tax relief cap of $80,000 per year. This cap applies to the aggregate of all tax reliefs claimed by an individual. It is crucial for high-income earners to calculate their potential reliefs accurately, as any amount exceeding this limit will not be deductible from the total income.
The Inland Revenue Authority of Singapore (IRAS) automatically applies certain reliefs, such as the Earned Income Relief and CPF relief for employees. However, other reliefs like the Course Fees Relief or the Supplementary Retirement Scheme (SRS) contributions require manual entry or verification during the annual filing process.
Key Calculation Factors:
- NSman Relief: Provided to operationally ready National Servicemen to recognize their contribution to Total Defence.
- Parent Relief: Applicable for maintaining parents, grandparents, or great-grandparents in Singapore.
- SRS Contributions: Contributions to the Supplementary Retirement Scheme are eligible for tax relief in the following year.
For those who are self-employed, the rules differ slightly. Business expenses and capital allowances must be deducted before applying personal reliefs. Detailed information on this can be found in our Self-Employed Deductions guide.
Eligibility Criteria
Are You a Tax Resident?
Tax reliefs are exclusively available to Singapore tax residents. Non-residents are taxed at a flat rate of 15% or the progressive resident rates (whichever results in a higher tax amount) and are generally not eligible for personal reliefs.
Singapore Citizens and Permanent Residents who reside in Singapore except for temporary absences.
Foreigners who stayed or worked in Singapore for 183 days or more in the previous calendar year.
News & Updates
View All Updates Recent Changes in Tax Policy
Working Mother's Child Relief (WMCR) Update
From the Year of Assessment 2025, the WMCR will be changed from a percentage of the mother's earned income to a fixed dollar amount. This change aims to provide more support for lower and middle-income families.
Enhanced Course Fees Relief
Taxpayers can now claim up to $5,500 for courses, seminars, or conferences leading to a recognized qualification or relevant to their current trade. This encourages continuous upskilling in the digital economy.
Frequently Asked Questions
Can I claim relief for my spouse if they work part-time?
You can claim Spouse Relief if your spouse's annual income did not exceed $4,000 in the previous year. This threshold includes income from all sources, including investments.
How do I verify my donation deductions?
Most IPCs send donation details directly to IRAS. You should see these pre-filled in your tax return. If not, ensure you have the official receipt from the charity.
What happens if I exceed the $80,000 cap?
The system will automatically limit your total reliefs to $80,000. You do not lose the eligibility for the individual reliefs, but the financial benefit is capped at that amount.
Ready to File Your Taxes?
Ensure you have all your documents ready before the April 15/18 deadline. Review our filing guide to avoid common mistakes.