Caring for elderly parents or grandparents can be both rewarding and financially challenging. In Singapore, the government supports caregivers through the Parent Relief and Parent Relief (Disability) schemes. For the Year of Assessment (YA) 2025, significant changes have been made—most notably, the income threshold for dependants has doubled, giving more families access to these benefits.
Let’s break down exactly what’s changed, who qualifies, and how much you can claim.
Criteria
To qualify for Parent Relief or Parent Relief (Disability) in YA 2025, you need to meet all the following conditions:
- Relationship: Your dependant must be a parent, grandparent, parent-in-law, or grandparent-in-law.
- Age or Disability: They must be at least 55 years old, or have a physical/mental disability regardless of age.
- Residency: The dependant must have lived in Singapore in the preceding year.
- Financial Support: You must have provided support during the year.
- Income Limit: From YA 2025, the dependant’s annual income must not exceed $8,000 (up from $4,000 previously).
Income
When IRAS refers to “annual income,” it includes:
| Income Type | Examples |
|---|---|
| Taxable Income | Employment salary, business/trade income, rental income, SRS withdrawals |
| Tax-exempt Income | Bank interest, dividends, pensions |
| Foreign Income | All overseas income, even if not remitted to Singapore |
Amounts
How much relief you can claim depends on whether you live with your dependant:
| Relief Type | Lived Together | Did Not Live Together |
|---|---|---|
| Parent Relief | $9,000 | $5,500 |
| Parent Relief (Disability) | $14,000 | $10,000 |
Sharing
If more than one person supports the same dependant, the relief can be shared—as long as no one else is claiming other reliefs (except Grandparent Caregiver Relief) for that same dependant. The total relief amount stays the same but is split by mutual agreement.
Deceased
If your dependant passes away during the year, you can still claim the full relief amount for that YA if all conditions were met. Claims for subsequent years, however, are not allowed.
Interaction
You cannot claim Parent Relief/Parent Relief (Disability) on the same dependant if another claimant is already claiming:
- Spouse Relief / Spouse Relief (Disability)
- Sibling Relief (Disability)
However, working mothers (married, separated, or widowed) may claim both Parent Relief/Parent Relief (Disability) and Grandparent Caregiver Relief for the same dependant, if eligible.
Cap
Singapore imposes a personal income tax relief cap of $80,000 per YA. If your total reliefs exceed this amount, the excess is ignored.
Claim
You can claim during tax filing:
- E-Filing: Log in to myTax Portal with SingPass or IRAS PIN, then select “Deductions, Reliefs, and Parenthood Tax Rebate.”
- Paper Filing: Fill in the relevant section in the Income Tax Return form.
For first-time Parent Relief (Disability) claims, submit the Disability Certification form endorsed by a registered medical practitioner. You can download this form from the IRAS website.
Singapore’s adjustments to Parent Relief in YA 2025 are a win for caregivers, easing financial burdens while promoting family support. Knowing the rules means you can maximize your tax savings without missing out on what you deserve.
FAQs
Who qualifies for Parent Relief?
Parents, grandparents, in-laws, aged 55+ or disabled.
What is the new income limit in 2025?
$8,000 annual income, up from $4,000.
Can relief be shared?
Yes, if multiple people support the same dependant.
How much is Parent Relief if co-living?
$9,000 or $14,000 for disability cases.
Is there a relief cap?
Yes, $80,000 total per Year of Assessment.
