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Taxes · IRAS

Personal Tax Reliefs: Eligibility and the S$80,000 Cap

Tax residents can claim qualifying personal reliefs, with total relief limited to S$80,000 for each assessment year. Individual relief conditions still apply.

Source checked · 11 October 2026

Check each relief and its effective year

The directory covers earned income, family and dependant reliefs, CPF, SRS, insurance and national-service reliefs, with a profile-based checker. Residence and the qualifying facts must be verified before claiming. Foreign Domestic Worker Levy Relief lapsed from YA 2025 and Course Fees Relief from YA 2026; their presence in the directory does not make them current claims.

Apply the total cap and coordinate shared claims

The overall cap applies from YA 2018. Eligible relief claims can still be submitted, but an excess is disregarded and cannot simply be transferred to a spouse. Where a relief is shareable, eligible relatives can agree on allocation under its rules; withdrawing an earlier parent-relief claim and revising relatives’ shares may require amendments by each person. A calculator attachment helps check the cap but does not establish eligibility.

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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