Singapore Tax Reliefs: Spouse & Child

Singapore Tax Reliefs: Spouse & Child

Claiming Spouse Relief and Qualifying Child Relief (QCR) is one of the most effective ways for Singapore tax residents to lower their chargeable income. By understanding the updated eligibility criteria for 2026 (Year of Assessment), you can ensure you maximize your tax savings while staying within the $80,000 personal relief cap.

Here is everything you need to know to claim these reliefs effectively.

1. Spouse Relief: Supporting Your Partner

This relief is designed for taxpayers who support a spouse with little to no income.

Eligibility Criteria

To qualify for the Year of Assessment (YA) 2026, you must meet these conditions based on the 2025 calendar year:

• Income Threshold: Your spouse’s annual income must not have exceeded $8,000 (increased from $4,000 in previous years).

  
  

• Living Status: Your spouse must have been living with you or supported by you.

  
  

• Legal Separation: If legally separated, you must have made maintenance payments under a Court Order or Deed of Separation.

Relief Amounts

Relief Type	Amount
Standard Spouse Relief	$2,000
Spouse Relief (Disability)	$5,500

Pro-Tip: If you claim Spouse Relief, no one else (like a sibling) can claim Parent Relief for that same person.

2. Qualifying Child Relief (QCR): Investing in the Future

QCR recognizes the cost of raising children. Unlike the Working Mother’s Child Relief (WMCR), QCR can be claimed by either parent or shared between both.

Eligibility Criteria

• Age/Status: The child must be under 16 years old OR a full-time student at any educational institution.

  
  

• Income Threshold: The child’s annual income must not exceed $8,000.

  
  

• Relationship: The child must be your legitimate child, step-child, or legally adopted child.

Relief Amounts

Relief Type	Amount (Per Child)
Qualifying Child Relief (QCR)	$4,000
Handicapped Child Relief (HCR)	$7,500

3. Advanced Strategies for Maximum Savings

To truly optimize your tax bill, consider how these reliefs interact with other family-related tax benefits:

The "Sharing" Strategy

For QCR, parents can decide how to split the $4,000. If one parent is in a much higher tax bracket (e.g., earning $150,000 vs. $60,000), it is usually more tax-efficient for the higher-income earner to claim the full relief to maximize the reduction in the higher tax tier.

Working Mother’s Child Relief (WMCR)

If you are a working mother, you can claim WMCR in addition to QCR.

• For children born/adopted on or after 1 Jan 2024: WMCR is a fixed dollar amount ($8,000 for the 1st child, $10,000 for the 2nd).

  
  

• Total Cap: The combined QCR/HCR and WMCR is capped at $50,000 per child.

4. How to Claim via myTax Portal

1. Log in: Use your Singpass to access the IRAS myTax Portal.

   
   

2. Navigate: Go to "Edit My Tax Form" > "Deductions, Reliefs and Rebates."

   
   

3. Update: Select "Spouse" or "Child." If you claimed last year and your situation hasn't changed, these may be pre-filled.

   
   

4. Submit: Ensure you declare the agreed apportionment if you are sharing child relief with your spouse.

Summary Checklist

• [ ] Did your spouse earn less than $8,000 in 2025?

• [ ] Is your child under 16 or a full-time student?

• [ ] Have you and your spouse agreed on the QCR split?

• [ ] Is your total relief amount within the $80,000 personal cap?

Estimated Tax Savings based on Income and Potential Reliefs

To provide an accurate calculation using the YA 2026 progressive tax rates for Singapore residents.

The "tax savings" from a relief is essentially your marginal tax rate multiplied by the relief amount. Since Singapore uses a tiered system, the more you earn, the more "valuable" each dollar of relief becomes.

1. Value of Reliefs (YA 2026)

The following table shows how much Spouse Relief ($2,000) and Qualifying Child Relief ($4,000) actually put back in your pocket based on your annual income level:

Annual Taxable Income	Marginal Tax Rate	Savings: Spouse Relief ($2k)	Savings: 1 Child (QCR $4k)
$30,000 and below	2%	$40	$80
$40,001 – $80,000	7%	$140	$280
$80,001 – $120,000	11.5%	$230	$460
$120,001 – $160,000	15%	$300	$600
$160,001 – $200,000	18%	$360	$720
$200,001 – $240,000	19%	$380	$760

2. Example Scenario: The "Mid-Career" Parent

Let’s look at a taxpayer earning $90,000 annually with a non-working spouse and one child.

Without Reliefs:

• Chargeable Income: $89,000 (after $1,000 automatic Earned Income Relief)

• Tax Payable: ~$4,385

With Spouse & Child Relief:

• Total Reliefs: $2,000 (Spouse) + $4,000 (QCR) = $6,000

• New Chargeable Income: $83,000

• New Tax Payable: ~$3,695

• Total Savings: $690

3. Important Optimization Rules

• The $80,000 Cap: Even if you have many children or high CPF contributions, the total of all your personal reliefs cannot exceed $80,000.

• High-Earner Priority: If you and your spouse both work, the parent in the higher tax bracket should claim the QCR. For example, a parent in the 15% bracket saves $600 per child, while a parent in the 7% bracket only saves $280 for the exact same relief.

• Handicapped Status: If your spouse or child has a disability, the savings jump significantly as the relief amounts increase to $5,500 and $7,500 respectively.

How Bestar Singapore Can Help

Singapore Tax Reliefs: Spouse & Child

When it comes to navigating Singapore’s complex tax landscape, Bestar Singapore serves as a premier partner for individuals and businesses alike. Whether you are looking to optimize your Spouse Relief and Qualifying Child Relief or manage corporate compliance, Bestar provides the professional expertise to ensure you never pay more than necessary.

Here is how Bestar Singapore can help you maximize your tax efficiency for YA 2026.

1. Personalized Tax Relief Optimization

Claiming reliefs like Spouse and Child Relief may seem straightforward, but maximizing them requires a strategic approach—especially when income thresholds and rules change.

• Eligibility Audits: Bestar’s tax professionals review your family’s income status to ensure you meet the updated $8,000 income threshold for Spouse and Child Relief.

  
  

• Strategic Apportionment: For couples, Bestar calculates whether it is more beneficial for the father or mother to claim the Qualifying Child Relief (QCR) based on their respective tax brackets.

  
  

• Disability & Handicapped Claims: They assist in the complex documentation required to claim higher relief amounts ($5,500–$7,500) for family members with disabilities.

2. Comprehensive Personal Tax Filing

Filing your taxes correctly is about more than just data entry; it’s about ensuring every eligible deduction is accounted for.

• IR8A & IR21 Management: For employees and employers, Bestar manages the preparation of IR8A forms and handles Tax Clearance (IR21) for non-citizen employees.

  
  

• Error Prevention: By leveraging their expertise, you avoid the common mistakes that lead to IRAS queries or penalties.

  
  

• Beyond Family Reliefs: Bestar identifies other often-missed deductions, such as Course Fee Relief, NSman Relief, and CPF Cash Top-up Relief.

3. Corporate & Business Tax Advisory

If you are a business owner or a self-employed individual, Bestar integrates your personal and corporate tax strategies for holistic savings.

• Tax Planning for SMEs: Bestar helps companies utilize the Startup Tax Exemption (SUTE) and the Partial Tax Exemption to lower the effective corporate tax rate.

  
  

• GST & Compliance: They provide robust support for GST registration, filing, and ensuring all corporate secretarial duties (ACRA) are met.

  
  

• Global Mobility: For expatriates, Bestar offers specialized advice on tax residency and double taxation treaties to protect international income.

Why Choose Bestar Singapore?

Feature	Bestar’s Advantage
Expertise	Accredited Tax Practitioners (ATP) with deep IRAS regulatory knowledge.
Holistic Approach	Manage Accounting, Tax, HR, and Secretarial services under one roof.
AI-Powered	Uses modern tools for 100% transaction review and zero-penalty guarantees.
Personalized	Custom strategies for families, high-net-worth individuals, and startups.

Take the Stress Out of Tax Season

Don't leave your tax savings to chance. Bestar Singapore can review your current financial situation and ensure you are claiming every dollar you are entitled to.

Would you like to make an inquiry to Bestar regarding a specific tax relief or business service?