Eligibility and child order
Tax residents who are married, divorced or widowed must meet the relevant child and citizenship conditions. For children from 2008 onward, amounts are S$5,000 for the first, S$10,000 for the second and S$20,000 for each later child. Earlier birth or adoption years have different rules. Citizenship generally must be obtained at the relevant event or within the specified 12 months. Child order considers household membership, prior marriages, adoption dates and the stated deceased or stillborn rules.
Claim and manage the credit
Parents can agree a percentage allocation; disagreement or shares not totalling 100% leads to equal allocation. Claim once in the relevant following assessment year. Unused PTR is automatically carried forward, not refunded or annually topped up, and can be viewed or transferred to a spouse through myTax Portal. Adoption by another family can forfeit remaining credit under the stated rules. A missing account can be corrected using the filing or 30-day assessment-amendment route as applicable.
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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