Caregiver and child requirements
For YA 2026, the mother must be married, divorced or widowed, and the qualifying parent or grandparent relationship includes the listed step, adoptive and in-law relatives. In 2025 the caregiver must live in Singapore, care for a citizen child aged 12 or below or an unmarried citizen child with disability, and not earn more than S$8,000 from employment or trade activities. Foreign dependants generally need at least eight months’ stay. Single and male taxpayers are excluded.
One caregiver and other reliefs
Only one person can claim GCR on the same caregiver, and a claimant’s maximum is S$3,000 even with more than one caregiver. Parent or Spouse Relief on that person may coexist if its conditions are met. Previous eligible claims are prefilled but changes must be made where circumstances differ. After assessment, use the amendment service within 30 days to correct the claim. The caregiver earnings threshold differs from the broader income tests used in some other family reliefs.
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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