Singapore personal income tax reliefs for YA 2026

Distinguish income reliefs from tax rebates, and understand the relief cap and the prior-year rules used for YA 2026.

Source: IRAS, personal tax reliefsChecked 4 October 2026·1 min read

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Reliefs reduce income before tax Earned Income Relief Employee CPF relief uses the correct income year Child reliefs and Parenthood Tax Rebate Calculator scope

Overall personal relief cap: S$80,000 per Year of AssessmentIRAS, personal tax reliefs
Earned Income Relief, below 55: Up to S$1,000IRAS, Earned Income Relief
Earned Income Relief, 55 to 59: Up to S$6,000IRAS, Earned Income Relief
Earned Income Relief, 60 and above: Up to S$8,000IRAS, Earned Income Relief
YA 2026 employee CPF basis: Contributions on 2025 wages under the applicable ceilingsIRAS, employee CPF relief

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Resident income tax scenario

Models entered chargeable income. It does not determine relief eligibility, calculate relief claims or apply tax rebates.

Reliefs reduce income before tax

Eligible Singapore tax residents can claim personal reliefs if they satisfy each relief's qualifying conditions. The total personal relief allowed is capped at S$80,000 for each Year of Assessment. IRAS, personal tax reliefs (opens in a new tab).

Earned Income Relief

The standard maximum is S$1,000 below age 55, S$6,000 at ages 55 to 59 and S$8,000 at age 60 and above. Age is measured at 31 December of the previous year. The relief is limited to taxable earned income if that income is below the relevant maximum. Separate enhanced rules apply for qualifying disability. IRAS, Earned Income Relief (opens in a new tab).

Employee CPF relief uses the correct income year

Employee CPF relief covers qualifying compulsory employee contributions within the applicable CPF wage ceilings. YA 2026 concerns income and contributions in 2025: the 2025 monthly Ordinary Wage ceiling is S$7,400. The S$8,000 monthly ceiling starting in January 2026 does not apply to a YA 2026 claim. Employer contributions and voluntary contributions above compulsory amounts are not automatically employee CPF relief. IRAS, employee CPF relief (opens in a new tab).

Child reliefs and Parenthood Tax Rebate

Qualifying Child Relief and Working Mother's Child Relief are personal reliefs with their own qualifying conditions. Parenthood Tax Rebate is different: it offsets tax payable after tax has been calculated, and unused amounts can carry forward against future income tax. Eligibility and allocation between parents depend on the qualifying conditions. IRAS, Parenthood Tax Rebate (opens in a new tab).

Calculator scope

This guide provides general information rather than a filing decision. The resident income tax scenario models chargeable income entered by the reader. It does not infer a claim from having a child, establish relief eligibility, derive chargeable income from family circumstances or apply Parenthood Tax Rebate.