Age-based amounts
The page covers taxable employment, pension and trade or professional income. Maximum relief is S$1,000 below age 55, S$6,000 at 55–59 and S$8,000 from 60, using age on 31 December of the preceding year. Relief cannot exceed taxable earned income after allowable expenses. Eligible ordinary relief is automatic.
Disability evidence and first claim
Qualifying disability amounts are S$4,000, S$10,000 and S$12,000 for the same age bands, also capped by earned income. The specified disability or mental-impairment criteria concern severe work impact and the listed daily-living or activity tests. A first claim requires return details and retention of evidence showing the condition and commencement date; provide documents when requested. Later eligible years are automatic.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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