Parent Relief Calculator (2026)

For YA2026, Parent Relief is $5,500 per dependant if the parent does not live with you, or $9,000 if the parent lives in the same household. If the parent is handicapped, it becomes Handicapped Parent Relief (Parent Relief – Disability): $9,000 not living with you, or $14,000 living with you. The relief reduces your chargeable income, so the actual cash you save equals the relief multiplied by your marginal tax rate.

You can claim for your or your spouse's parents, grandparents, parents-in-law or grandparents-in-law. For standard Parent Relief the dependant must have been aged 55 or above in the previous year, must have had annual income of less than $8,000 (this includes tax-exempt income such as interest and dividends), and must have lived in Singapore. If the dependant is handicapped there is no age limit and no income threshold.

Yes. Up to 2 people can share the relief for one dependant. You agree on how to split it (for example 50/50 or 70/30), but the combined claim cannot exceed the relief amount for that parent. Importantly, if at least one of you lives with the parent, all claimants may use the higher "living with" rate. Use the share slider in the calculator to model your portion.

GCR is a $3,000 relief for working mothers whose Singaporean child aged 12 or below (or an unmarried child with disabilities) is cared for by the child's grandparent, parent, or in-law. The caregiver must live in Singapore and must not earn more than $8,000 a year. GCR is granted to one claimant per caregiver and cannot be split. It can stack on top of Parent Relief for the same grandparent if all the conditions for both are met.

Yes. Parent Relief, Handicapped Parent Relief and GCR all count toward the $80,000 total personal income tax relief cap per Year of Assessment. If your other reliefs (earned income, CPF, NSman, WMCR, etc.) already use up the cap, additional Parent Relief will not lower your tax further. Enter your other reliefs in the calculator to see the effect.

They are separate reliefs. Parent Relief is for supporting a dependant parent/grandparent who meets the age and income conditions. CPF Cash Top-Up Relief (up to $8,000 for family) is for cash top-ups you make to a loved one's CPF Retirement Account. You can claim both if you qualify — and both count toward the $80,000 cap.