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Taxes · IRAS

Sibling Disability Relief: Support, Sharing and Evidence

Eligible support for a sibling or the specified related sibling can qualify for S$5,500, shareable among qualifying supporters.

Source checked · 11 October 2026

Support and residence conditions

For YA 2026, the disabled dependant must live with the claimant in Singapore in 2025, or live separately in Singapore with at least S$2,000 support. Listed relationships include own or spouse’s siblings, step-siblings and adoptive siblings. Foreign dependants generally need at least eight months’ stay. A different relief claimed on the same person by someone else prevents this claim; for example, a parent’s child-disability claim excludes the siblings’ claim.

Shared amount and first-time evidence

The S$5,500 amount per dependant can be shared by agreed apportionment. A first disability claim requires retained evidence of the condition and commencement date, using the specified daily-living or mental-impairment tests; submit documents when requested. Review prefilled claims and withdraw them if conditions no longer hold. Changes to shared claims after assessment may require amendments by each affected claimant within 30 days.

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.

Read the official source ↗
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