Personal Income Tax Reliefs in Singapore: How to Legally Lower Your Tax (YA2026)
By Lucas Seah, Founder of Excellence Singapore Group | Last Updated: June 2026
Personal income tax reliefs are deductions that lower the income IRAS actually taxes, so you pay less. For YA2026 (income earned in 2025) the common reliefs include Earned Income, CPF, CPF Cash Top-Up, SRS, spouse, child, and parent reliefs. The total you can claim is capped at S$80,000 a year. Used well, reliefs are the cleanest legal way to reduce a resident’s tax bill.
This guide sets out the reliefs available for YA2026, explains the S$80,000 cap with a worked example, and flags three changes that catch people out this year.
Key Takeaways
- Tax reliefs reduce your chargeable income, which is the amount IRAS taxes; they are not a discount on the tax itself.
- Total personal reliefs are capped at S$80,000 per Year of Assessment under the personal income tax relief cap, so reliefs beyond that save nothing.
- Course Fees Relief is discontinued from YA2026, and the Foreign Domestic Worker Levy Relief lapsed from YA2025; neither can be claimed this year.
- There is no personal income tax rebate for YA2026 (YA2024 had 50% capped at S$200, YA2025 had 60% capped at S$200).
- CPF cash top-ups and SRS contributions are the two reliefs most people can still actively plan before year-end.
What Are Personal Income Tax Reliefs?
Personal income tax reliefs are deductions that reduce your chargeable income, the figure IRAS applies the resident tax rates to. Singapore taxes residents on a progressive scale where the first S$20,000 is tax-free and the top rate reaches 24%. Reliefs lower the income inside that scale, so they save tax at your marginal rate, not dollar for dollar.
Here is the part people miss. A relief is not a rebate. If you are in the 11.5% band and you claim S$1,000 of relief, you save S$115 in tax, not S$1,000. That distinction matters when you decide how much effort a particular relief is worth.
Reliefs apply only to tax residents. You are generally a tax resident if you are a Singapore citizen or PR who lives here, or a foreigner who stayed or worked in Singapore for 183 days or more in the year. Non-residents are taxed differently and do not get these reliefs, a point we cover in the personal income tax filing guide.
What Reliefs Are Available in YA2026?
For YA2026, residents can claim a range of reliefs covering work, family, retirement saving, and national service. The most widely used are Earned Income Relief, CPF Relief, and the family reliefs for a spouse, children, and parents. The table below lists each relief, who qualifies, and the YA2026 cap, with figures drawn from the IRAS reliefs hub.
| Relief | Who qualifies | YA2026 cap |
|---|---|---|
| Earned Income Relief | Anyone with employment, trade, or pension income; the amount rises with age | S$1,000 (below 55), S$6,000 (55 to 59), S$8,000 (60 and above). Higher amounts apply if you have a disability |
| Spouse / Handicapped Spouse Relief | You support a spouse whose annual income is S$4,000 or less (no income test for a handicapped spouse) | S$2,000 (spouse), S$5,500 (handicapped spouse) |
| Qualifying / Handicapped Child Relief (QCR / HCR) | Parents supporting a qualifying child or a handicapped child | S$4,000 per child (QCR), S$7,500 per child (HCR) |
| Working Mother’s Child Relief (WMCR) | Working mothers with a Singaporean child. The method depends on when the child was born | Child born or adopted on or after 1 Jan 2024: fixed S$8,000 (1st), S$10,000 (2nd), S$12,000 (3rd and later). Older children: 15%, 20%, 25% of the mother’s earned income. QCR plus WMCR is capped at S$50,000 per child |
| Parent / Handicapped Parent Relief | You support a parent, grandparent, or in-law (age and income conditions apply) | S$9,000 (living with you) or S$5,500 (not living with you); S$14,000 or S$10,000 for a handicapped dependant |
| Grandparent Caregiver Relief (GCR) | Working mothers whose parent or in-law cared for a Singaporean child | S$3,000 |
| CPF Relief | Employees and self-employed persons making mandatory CPF contributions | Your actual compulsory employee CPF contributions |
| CPF Cash Top-Up Relief | Cash top-ups to your own or a family member’s CPF retirement or special account | Up to S$8,000 for self plus up to S$8,000 for family members |
| SRS Relief | Contributions to your Supplementary Retirement Scheme account | Up to S$15,300 (citizen or PR), up to S$35,700 (foreigner) |
| NSman Relief | NSmen, plus the wife and parents of an NSman | S$1,500 to S$5,000 for the NSman; S$750 for the wife; S$750 for each parent |
| Life Insurance Relief | Premiums on your own or your wife’s life policies, only if your compulsory employee CPF was below S$5,000 | Up to S$5,000 (reduced by your CPF contributions) |
A few of these deserve a closer look.
Working Mother’s Child Relief (the method changed)
WMCR now works in two different ways, and which one applies depends on your child’s birth date. For a child born or adopted on or after 1 January 2024, WMCR is a fixed dollar amount from YA2025: S$8,000 for the first child, S$10,000 for the second, and S$12,000 for the third and each later child. For older children, the previous percentage method continues, that is 15%, 20%, and 25% of the mother’s earned income for the first, second, and third child. Whichever method applies, QCR plus WMCR for the same child cannot exceed S$50,000.
CPF, CPF Cash Top-Up, and SRS
These three are the reliefs you can still influence before the year ends. CPF Relief is automatic and equals your compulsory employee contributions. On top of that, CPF cash top-ups give relief of up to S$8,000 for topping up your own account and up to S$8,000 for topping up family members. SRS contributions give relief of up to S$15,300 for citizens and PRs, or up to S$35,700 for foreigners. We return to these in the planning section, because they are the practical levers for most taxpayers.
How Does the S$80,000 Relief Cap Work?
There is an overall ceiling on personal reliefs: S$80,000 per Year of Assessment, in force since YA2018 and still applying for YA2026. The cap is confirmed on the IRAS personal income tax relief cap page. Add up every relief you qualify for; if the total is above S$80,000, only S$80,000 is allowed and the rest is disregarded.
Most taxpayers never reach the cap, so for them it changes nothing. It tends to bite higher earners who combine large WMCR amounts, generous CPF top-ups, and the full SRS contribution. In our experience across thousands of SME and director engagements, the people who hit the cap are usually working mothers stacking WMCR on top of CPF and SRS.
A Worked Savings Example
Take a resident with chargeable income of S$100,000 before reliefs. Without any reliefs, the tax works out to S$5,650 (S$3,350 on the first S$80,000, plus 11.5% on the next S$20,000), based on the IRAS sample calculations.
Now suppose this person claims S$20,000 of reliefs, perhaps CPF, a S$8,000 cash top-up, and part of their SRS contribution. Chargeable income falls to S$80,000, and the tax drops to S$3,350. That is a saving of S$2,300 for the year, because reliefs come off the top slice of income that would otherwise be taxed at 11.5%. To test your own numbers, run them through our Singapore income tax calculator, which applies the reliefs and the cap automatically.
What Changed for YA2026?
Three changes matter this year, and missing them is the most common mistake we see. First, Course Fees Relief is discontinued from YA2026, so YA2025 was the last year you could claim it. Second, the Foreign Domestic Worker Levy (FDWL) Relief lapsed from YA2025 and is not available for YA2026. Third, there is no personal income tax rebate for YA2026.
The rebate point trips up a lot of people. In recent years there was a one-off rebate: YA2024 gave a 50% rebate capped at S$200, and YA2025 gave a 60% rebate capped at S$200. For YA2026, the IRAS personal income tax rebate page shows no rebate. Do not budget for one.
Every tax season we still field clients asking why their old course fee claim or the maid levy relief was rejected. The honest answer is simple: those reliefs are gone. Planning around removed reliefs wastes effort that could go into the ones that still work.
How Should You Plan Your Reliefs Legally?
The two reliefs you can act on deliberately are CPF cash top-ups and SRS contributions, and both must be made before 31 December to count for that year’s assessment. A CPF cash top-up gives relief of up to S$8,000 for yourself and up to S$8,000 for family members, while also building retirement savings. SRS gives relief of up to S$15,300 for citizens and PRs and up to S$35,700 for foreigners.
The smart move is to size these contributions against the S$80,000 cap, not against the individual limits. If your automatic reliefs (CPF, Earned Income, family reliefs) already total, say, S$70,000, then a S$20,000 SRS contribution only buys you S$10,000 of usable relief. The other S$10,000 is wasted for tax purposes, even though the money still earns and saves. Work out your fixed reliefs first, then top up to the cap, not past it.
For business owners, how you pay yourself also shapes your reliefs. Salary attracts CPF, which feeds CPF Relief, while dividends do not, a trade-off we unpack in our guide to director salary versus dividends. And before you can claim anything, you need your tax reference in order, which is your TIN, and you should understand the Notice of Assessment IRAS issues once your reliefs are processed. If the admin feels heavy, our tax services team handles individual and director filings end to end.
Frequently Asked Questions
What tax reliefs are available in Singapore for YA2026?
For YA2026 residents can claim Earned Income Relief, CPF and CPF Cash Top-Up Relief, SRS Relief, spouse and handicapped spouse relief, child reliefs (QCR, HCR, WMCR), parent and grandparent caregiver relief, NSman relief, and Life Insurance Relief. Total reliefs are capped at S$80,000 per Year of Assessment. Course Fees Relief and FDWL Relief are no longer available.
How can I reduce my taxable income in Singapore?
Claim every relief you qualify for, then use the two you can actively plan: CPF cash top-ups (up to S$8,000 for yourself and S$8,000 for family) and SRS contributions (up to S$15,300 for citizens and PRs, S$35,700 for foreigners). Both must be made before 31 December. Size them against the S$80,000 cap so nothing is wasted.
What is the S$80,000 relief cap?
It is the overall ceiling on personal income tax reliefs, set at S$80,000 per Year of Assessment since YA2018 and still applying for YA2026. Add up all the reliefs you qualify for; if they exceed S$80,000, only S$80,000 is allowed and the excess gives no further tax saving. Most taxpayers fall below the cap.
Is Course Fees Relief still available?
No. Course Fees Relief is discontinued from YA2026, so YA2025 was the last year you could claim it. If you took a qualifying course in 2025 you may still claim it in the YA2025 filing, but there is no Course Fees Relief in the YA2026 assessment. Plan around the reliefs that remain.
Is there a personal income tax rebate for YA2026?
No. There is no personal income tax rebate for YA2026. The recent rebates were one-off: YA2024 gave a 50% rebate capped at S$200, and YA2025 gave a 60% rebate capped at S$200. Neither applies this year, so do not assume a rebate when you estimate your bill.
Can foreigners claim tax reliefs in Singapore?
Reliefs are for tax residents. A foreigner who stayed or worked in Singapore for 183 days or more in the year is generally a tax resident and can claim the relevant reliefs, including a higher SRS limit of up to S$35,700. Non-residents are taxed on a separate basis and do not receive these personal reliefs.
Talk to Us
Reliefs are the cleanest legal way to lower a resident’s tax bill, but the value is in claiming the right ones and stopping at the S$80,000 cap, not in chasing reliefs that no longer exist. Excellence Singapore is a team of qualified accountants and tax practitioners who have served more than 4,000 businesses since 2013. We handle individual and director tax filing, check your reliefs against the cap, and make sure your CPF and SRS planning is done before year-end. Talk to us and we will help you keep more of what you earn, properly.
