Earned Income Relief
Earned 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 Relief
Spouse/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 Relief
Qualifying child relief (QCR): Enter $4,000 per child.
Handicapped child relief (HCR): Enter $7,500 per handicapped child.
Working Mother's Child Relief
Working 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 Relief
Parent/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 Relief
Grandparent Caregiver Relief: Enter $3,000 if you are entitled to this relief. Click "Grandparent caregiver relief" for details on qualifying conditions.
Handicapped Sibling Relief
Handicapped 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 Relief
CPF/Provident Fund Relief: Enter the amount of allowable CPF contribution. CPF capping rules apply. Note: Maximum range is $17,000.
Life Insurance Relief
Life 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.
CPF contribution: $3,000 Allowable life insurance relief: $5,000 - $3,000 = $2,000
Course Fees Relief
Course 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 Relief
Foreign 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 Relief
CPF 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 Relief
Supplementary 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 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.