Earned Income ReliefEarned Income Relief: Enter the lower of your earned income or the following values: -$1,000 (if you are below 55) -$6,000 (55 to 59) -$8,000(60 and above)
For handicapped persons, the maximum earned income relief will be: -$4,000 (if you are below 55) -$10,000 (55 to 59) -$12,000 (60 and above) | |
Spouse/Handicapped Spouse ReliefSpouse/Handicapped Spouse Relief: Enter $2,000 for spouse relief or $5,500 for handicapped spouse relief. You are only eligible for spouse relief if the income of your spouse in the assessment year is not more than $4,000.
If you are divorced or legally separated and you paid alimony/maintenance to your ex-wife or handicapped ex-wife in the assessment year, you will be eligible to claim the amount of alimony/maintenance paid, subject to a maximum of $2,000 or $3,500 respectively. | |
Qualifying/Handicapped Child ReliefQualifying child relief (QCR): Enter $4,000 per child. Handicapped child relief (HCR): Enter $7,500 per handicapped child. | |
Working Mother's Child ReliefWorking Mother's Child Relief (WMCR): Enter the following amount: 1st child - 15% of mother's earned income 2nd child - 20% of mother's earned income 3rd and each subsequent child - 25% of mother's earned income Cumulative WMCR percentages are capped at 100% of mother's earned income. Note: The sum of all child reliefs claimable is subject to a cap of $50,000 for each child. | |
Parent/Handicapped Parent ReliefParent/Handicapped Parent Relief: You can claim parent relief or handicapped parent relief for up to 2 dependants. The amount of relief for each dependant is as follows: Staying with you: Parent relief $9,000 Handicapped parent relief $14,000 NOT staying with you: Parent relief $5,500 Handicapped parent relief $10,000 | |
Grandparent Caregiver ReliefGrandparent Caregiver Relief: Enter $3,000 if you are entitled to this relief. Click "Grandparent caregiver relief" for details on qualifying conditions. | |
Handicapped Sibling ReliefHandicapped Sibling Relief: Enter up to $5,500 for each of your or your spouse's brothers or sisters who are handicapped and whom you maintained. | |
CPF/Provident Fund ReliefCPF/Provident Fund Relief: Enter the amount of allowable CPF contribution. CPF capping rules apply. Note: Maximum range is $17,000. | |
Life Insurance ReliefLife Insurance Relief: You are eligible to claim life insurance relief up to a maximum of $5,000 if you have zero CPF contribution. Otherwise, you may claim the difference between the cap of $5,000 and your CPF contribution.
For example: CPF contribution: $3,000 Allowable life insurance relief: $5,000 - $3,000 = $2,000 | |
Course Fees ReliefCourse Fees Relief: Enter the mount of course fee incurred up to a maximum of $5,500 in a year if you meet the qualifying conditions. | |
Foreign Maid Levy ReliefForeign Maid Levy Relief: Enter twice the total foreign domestic worker levy paid paid in the assessment year, subject to the following cap amount: Maximum Relief: Concessionary FML ($170 per month) $3,080 Without concessionary FML($265 per month) $6,360 | |
CPF Cash Top-Up ReliefCPF Cash Top-Up Relief: Maximum Relief Your own minimum sum $7,000 Immediate family members (grandparents/parents, spouse or siblings) top-ups $7,000 | |
Supplementary Retirement Scheme ReliefSupplementary Retirement Scheme Relief: Enter the amount you / your emplyer have contributed in the assessment year, subject to a cap of $12,750 for a Singaporean / Singapore Permanent Resident and $29,750 for a foreigner. | |
NSman ReliefNSman Relief: For NSman (self) relief: Category of NSman - Non-KAH No in-camp training in assessment year $1,500 Attended in-camp training in assessment year $3,000 Category of NSman - KAH: No in-camp training in assessment year $3,500 Attended in-camp training in assessment year $5,000 Enter $750 if your son(s)/your husband are NSmen. | |
CHARGEABLE INCOME | $ 0 |