Support and marital circumstances
For YA 2026, a spouse must have lived with or been supported by the claimant in 2025. Ordinary relief uses an S$8,000 annual income limit, including exempt and foreign income with the stated CPF-payout exclusion; disability relief does not use this income test. Legally separated spouses can qualify on specified maintenance payments. From YA 2026 this includes separated wives paying husbands, whereas earlier rules were narrower. Divorced taxpayers paying former spouses cannot claim.
Limits, other claims and evidence
Separated-spouse relief is limited to maintenance paid or the applicable S$2,000/S$5,500 amount, whichever is lower. Parent or sibling relief by another claimant on the same person is excluded, with the specified caregiver exception. First-time disability claims need retained condition and commencement evidence. Review prefilled claims and use the 30-day assessment amendment process where corrections are needed.
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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