Child and caregiver reliefs
Qualifying Child Relief is S$4,000 per child, or S$7,500 for disability relief, shareable by eligible parents. For qualifying children born or adopted from 1 January 2024, WMCR uses S$8,000, S$10,000 and S$12,000 by child order; earlier children use the stated earned-income percentages. Combined child relief and WMCR are capped at S$50,000 per child, alongside the overall S$80,000 relief cap. Grandparent Caregiver Relief has working-mother, caregiver residence, income and exclusive-claim conditions.
Rebates and automatic relief
PTR is a one-time credit, shareable with the spouse, with unutilised amounts carried forward. The page lists S$5,000 for the first child, S$10,000 for the second and S$20,000 for each later qualifying child. NSman Wife Relief of S$750 is automatic where conditions are met. Check each dedicated page: qualifying circumstances usually refer to the preceding year, and a tax credit has a different effect from an income relief.
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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