Tax Reliefs and Deductions in Singapore
Reviewed by the Commoner Law Editorial Team. Sourced from Singapore Acts of Parliament, subsidiary legislation, and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
Singapore offers a range of personal reliefs and deductions that reduce your taxable income:
- Earned Income Relief: Up to $1,000 (below 55), $6,000 (55–59), or $8,000 (60+).
- Spouse Relief: $2,000 if your spouse's income is below $4,000.
- Qualifying Child Relief: $4,000 per child ($7,500 for a child with disabilities).
- Parent/Handicapped Parent Relief: $9,000 (or $14,000 for handicapped parent) if they live with you.
- CPF Relief: Mandatory employee CPF contributions are tax-deductible up to the CPF Annual Limit of S$37,740 (Year of Assessment 2026 onward). The Ordinary Wage ceiling underlying this limit completed its phased rise to S$8,000/month from 1 January 2026.
- SRS Contributions: Contributions to the Supplementary Retirement Scheme are fully deductible (up to $15,300 for citizens/PRs).
- Course Fee Relief: Up to $5,500 for courses relevant to your employment or an approved institution.
- Donations: Approved donations receive 2.5× tax deduction (for qualifying donations to approved institutions).
Total personal income tax relief cap: $80,000 per Year of Assessment.
When does it apply?
- You are filing your annual income tax return and want to reduce your tax bill.
- Some reliefs are auto-claimed (CPF, earned income) while others must be manually claimed (spouse, parent, course fees).
What to Do If You Think You Are Missing Out on IRAS Tax Reliefs You Are Entitled to in Singapore
- Review the full list of reliefs on the IRAS website before filing — you may be eligible for more than you think.
- Keep receipts for donations, course fees, and other deductible expenses — IRAS may request supporting documents.
- Use the IRAS tax calculator to estimate your tax before filing.
- Consider making SRS contributions before 31 December each year to claim the deduction for that Year of Assessment.
What should you NOT do?
- Don't over-claim reliefs — IRAS conducts audits and false claims can result in penalties (200% of the tax undercharged) and prosecution.
- Don't forget the $80,000 cap — even if your individual reliefs add up to more, the total is capped.
- Don't confuse tax reliefs with tax rebates — reliefs reduce taxable income; rebates (when offered) reduce the tax itself.
Common Questions
What is the maximum personal tax relief cap in Singapore?
The total personal income tax relief cap is S$80,000 per Year of Assessment. Even if your individual reliefs add up to more, the total is capped. Reliefs reduce taxable income, which is different from rebates that reduce the tax itself. Be careful not to over-claim — IRAS conducts audits and false claims can carry penalties of 200% of the tax undercharged and prosecution.
Which Singapore tax reliefs are claimed automatically?
Some reliefs such as CPF Relief and Earned Income Relief are auto-claimed. Others — spouse relief, parent relief, course fees, donations — must be manually claimed when filing. Earned Income Relief is up to S$1,000 for under-55, S$6,000 for 55–59, and S$8,000 for 60+. From YA 2026, mandatory employee CPF contributions are deductible up to the CPF Annual Limit of S$37,740 (the Ordinary Wage ceiling underlying that figure rose to S$8,000/month on 1 January 2026).
Can I still get a deduction for SRS contributions in Singapore?
Yes. Supplementary Retirement Scheme contributions are fully deductible up to S$15,300 for citizens and PRs, and must be made before 31 December to claim the deduction for that Year of Assessment. Approved donations receive a 2.5x tax deduction. Keep receipts for donations and course fees — IRAS may request supporting documents.
When does it apply — tax reliefs and deductions?
You are filing your annual income tax return and want to reduce your tax bill.Some reliefs are auto-claimed (CPF, earned income) while others must be manually claimed (spouse, parent, course fees).
What should I do if I think I have not claimed all the IRAS tax reliefs I am eligible for in my Singapore income tax return?
Review the full list of reliefs on the IRAS website before filing — you may be eligible for more than you think.Keep receipts for donations, course fees, and other deductible expenses — IRAS may request supporting documents.Use the IRAS tax calculator to estimate your tax before filing.Consider making SRS contributions before 31 December each year to claim the deduction for that Year of Assessment.
What should you NOT do — tax reliefs and deductions?
Don't over-claim reliefs — IRAS conducts audits and false claims can result in penalties (200% of the tax undercharged) and prosecution.Don't forget the $80,000 cap — even if your individual reliefs add up to more, the total is capped.Don't confuse tax reliefs with tax rebates — reliefs reduce taxable income; rebates (when offered) reduce the tax itself.