By The Ledger desk · Last verified 11 October 2026
For each child, parents can claim Qualifying Child Relief (QCR) of S$4,000, or S$7,500 under Child Relief (Disability), split between them as they agree. Working mothers can add Working Mother’s Child Relief (WMCR) for Singapore Citizen children: a fixed S$8,000, S$10,000 or S$12,000 for the first, second and later children born or adopted from 1 January 2024, or 15%, 20% or 25% of earned income for children born earlier. QCR plus WMCR is capped at S$50,000 per child. If you support your own parents, Parent Relief is S$9,000 per parent living with you, or S$5,500 if they live apart. All reliefs together are capped at S$80,000 a year.
Raising children and caring for parents are the two biggest jobs many of us do. The tax system recognises both, and claiming correctly takes a few clicks each April.
Quick facts
- QCR: S$4,000 per child; Child Relief (Disability): S$7,500.
- WMCR: fixed amounts for children born from 2024; percentages for older children.
- Grandparent Caregiver Relief: S$3,000 for working mothers whose parent or grandparent cares for their child.
- Parent Relief: up to two dependants; Parent Relief (Disability) is S$14,000 or S$10,000.
- Dependant income limit for QCR, Parent Relief and GCR: S$8,000 in the previous year.
- The Parenthood Tax Rebate (S$5,000, S$10,000, S$20,000 per child) cuts tax payable directly.
The child reliefs at a glance
| Relief | Amount | Who claims | Key conditions |
|---|---|---|---|
| Qualifying Child Relief | S$4,000 per child | Either parent, or shared | Unmarried; under 16 or studying full-time; income under S$8,000 |
| Child Relief (Disability) | S$7,500 per child | Either parent, or shared | Unmarried; physically disabled or mentally impaired |
| WMCR, child born/adopted from 1 Jan 2024 | S$8,000 / S$10,000 / S$12,000 (1st / 2nd / 3rd+) | Working mother | Singapore Citizen child meeting QCR conditions |
| WMCR, child born/adopted before 1 Jan 2024 | 15% / 20% / 25% of earned income | Working mother | As above; total WMCR capped at 100% of her earned income |
| Grandparent Caregiver Relief | S$3,000 | Working mother | Carer lives in Singapore, looks after a child aged 12 or under, earns no more than S$8,000 |
The birth order counts across all children, so a baby born in 2025 after an older sibling is the mother’s second child, earning the S$10,000 rate.
Parent Relief: supporting your own parents
| Type | Living with you | Living apart |
|---|---|---|
| Parent Relief | S$9,000 | S$5,500 |
| Parent Relief (Disability) | S$14,000 | S$10,000 |
For Parent Relief, the parent, grandparent or in-law must live in Singapore, be aged 55 or above, and have earned under S$8,000 in the previous year. The disability version has no age or income test. If they live in a separate household, you must have spent at least S$2,000 supporting them that year. Siblings can share the relief for one parent by agreement, as long as the total does not exceed the amount above.
Worked example: one household
Priya earns S$90,000. She has a son born in 2022 and a daughter born in 2025. Her husband agrees she claims all of the QCR. Her mother, 66, lives with them, minds the children and has no income.
- Son (first child, born before 2024): QCR S$4,000 + WMCR 15% × S$90,000 = S$13,500. Total S$17,500.
- Daughter (second child, born 2025): QCR S$4,000 + WMCR S$10,000. Total S$14,000.
- Grandparent Caregiver Relief for her mother: S$3,000.
- Parent Relief for her mother, living with her: S$9,000.
Total: S$43,500 of reliefs, well under the S$80,000 cap. IRAS allows Grandparent Caregiver Relief alongside Parent Relief on the same person.
How to claim
- Log in to myTax Portal when filing opens each year; many reliefs are pre-filled from last year.
- Add or update each child and parent, and agree any split with your spouse or siblings first.
- For WMCR, tick “Yes” without entering an amount; IRAS works it out.
- Check your Notice of Assessment, and object within 30 days if something is missing.
The WahLiao Verdict
Sit down with your spouse and siblings once a year and agree who claims what. Reliefs are worth most to whoever pays tax at the highest rate, so give QCR and Parent Relief to the higher earner unless a split saves more. Mothers should always check WMCR is claimed, and families with a grandparent helping out should never miss the S$3,000 caregiver relief.
Questions people ask
Can fathers claim WMCR?
No. WMCR is for married, divorced or widowed working mothers. Fathers can claim QCR or share it.
My child is 19 and at university. Can I still claim?
Yes, if they study full-time, are unmarried, and earned under S$8,000 in the previous year. Scholarships and bursaries do not count as income.
Can my brother and I both claim Parent Relief for Mum?
Yes, by splitting it. The combined claim cannot exceed S$9,000 if she lives with one of you, or S$5,500 otherwise.
Is the Parenthood Tax Rebate a relief?
No, it is a rebate that reduces tax payable directly, and unused amounts carry forward. It also sits outside the S$80,000 relief cap.
Sources: IRAS, Quick Guide for e-Filers, Year of Assessment 2026; IRAS, tips on Parent Relief; IRAS, tax savings for married couples and families; Ministry of Finance, Budget 2023 WMCR changes. The Ledger explains; it does not advise.
Read next: Income Tax in Singapore: The Resident Rates, the Reliefs and the 18 April Deadline · Child LifeSG Credits, Baby Bonus and the New SG Child Support Package · Back to The Ledger
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