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Parents are eligible to claim the Parenthood Tax Rebate (PTR)* of $5,000 for their 1st child, $10,000 for the 2nd child, and $20,000 for the 3rd and each subsequent child. Both the father and the mother may share the PTR to offset their income tax payable. Any unutilised rebate can be used to offset the income tax payable in subsequent years until the rebate is fully utilised. In recognition of efforts by families in supporting their children and those caring for handicapped children, parents can claim a tax relief of $4,000 per child under the Qualifying Child Relief (QCR)*, or $5,500 per child under the Handicapped Child Relief (HCR)*. If you are a working mother, you can claim the Working Mother’s Child Relief (WMCR)* at 15% of your earned income for your 1st child, 20% for the 2nd, and 25% per child for all subsequent children, with a maximum cap at 100% of your earned income. Please note that the total amount of QCR/HCR and WMCR claimable for each child is capped at $50,000. In addition, if you are a working mother whose parent, parent-in-law, grandparent or grandparent-in-law is looking after any of your Singapore Citizen children aged 12 years and below, you are eligible to claim the Grandparent Caregiver Relief (GCR)* of $3,000. * Subject to conditions. Please refer to the IRAS website.
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