Singapore WMCR and Parenthood Tax Rebate for YA 2026

Working Mother's Child Relief reduces taxable income, while Parenthood Tax Rebate offsets tax, with separate child-order and eligibility rules.

WMCR, qualifying child born/adopted from 1 January 2024

First S$8,000; second S$10,000; third and beyond S$12,000IRAS, Working Mother's Child Relief

WMCR, qualifying child born/adopted before 1 January 2024

First 15%; second 20%; third and beyond 25% of mother's earned income, subject to citizenship timingIRAS, Working Mother's Child Relief

Combined child relief cap / overall personal relief cap

S$50,000 per child / S$80,000 per Year of AssessmentIRAS, Working Mother's Child Relief

PTR, qualifying child born from 2008 onwards

First S$5,000; second S$10,000; third and subsequent S$20,000 per childIRAS, Parenthood Tax Rebate

YA 2026 uses circumstances in 2025

WMCR requires a working mother who is married, divorced or widowed, with taxable earned income in 2025. She must have maintained a child who was a Singapore Citizen at 31 December 2025 and met the Qualifying Child Relief or Child Relief (Disability) conditions. Single and male taxpayers are ineligible. IRAS, Working Mother's Child Relief (opens in a new tab).

Birth and citizenship dates determine WMCR

The fixed amounts apply to qualifying children born or adopted on or after 1 January 2024. Earlier children use the percentage rates, except that IRAS applies fixed amounts if an earlier child became a Singapore Citizen only after 1 January 2024. Total WMCR is limited to 100% of the mother's earned income. QCR or Child Relief (Disability) is allowed first within the S$50,000 combined per-child cap; the S$80,000 overall personal relief cap also applies. IRAS, Working Mother's Child Relief (opens in a new tab).

PTR offsets tax rather than income

PTR is a one-off rebate for a qualifying child. Eligibility requires Singapore tax residency and the applicable marriage, citizenship and birth or adoption conditions. The current child-order amounts are S$5,000, S$10,000 and S$20,000 for children born from 2008 onwards. Parents can share PTR by agreement; IRAS allocates it equally if they cannot agree or their shares do not total 100%. Unused PTR carries forward against future income tax until used up. IRAS, Parenthood Tax Rebate (opens in a new tab).

A gross-tax example

At hypothetical chargeable income of S$51,000, the money.financial Singapore resident income tax calculator returns S$1,320 gross tax for YA 2026. The input assumes allowable reliefs are already reflected in chargeable income. The example excludes PTR, credits, relief eligibility and non-resident tax. money.financial, Singapore resident income tax calculator (opens in a new tab).

Scope

This is general information rather than a filing decision. It does not determine a parent's relief or rebate entitlement, allocate a claim between parents or recommend a claim.

Related guides