Qualification and amounts
For YA 2026, support and Singapore residence are tested in 2025. Ordinary Parent Relief requires age at least 55 and annual income no more than S$8,000; those two conditions do not apply to disability relief. Living apart requires at least S$2,000 support. Ordinary amounts are S$9,000 living together or S$5,500 apart; disability amounts are S$14,000 or S$10,000. Up to two dependants can qualify. The ordinary income test includes exempt and foreign income but excludes CPF payouts as stated.
Sharing and changes
Eligible supporters can agree the allocation, but other relief types generally cannot be claimed by another person on the same dependant, apart from qualifying GCR overlap. A dependant’s death in the support year can still allow that assessment year’s full relief, not later years. Hospitalisation can retain same-household treatment where conditions hold; a nursing-home resident is treated as living apart. Keep first-time disability evidence and correct shared claims through the relevant amendment process.
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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