Singapore tax residents may qualify for personal reliefs depending on their circumstances. Current examples include Earned Income Relief, CPF Relief, NSman Relief, Spouse Relief, Parent Relief, Qualifying Child Relief, Grandparent Caregiver Relief, Working Mother’s Child Relief, Life Insurance Relief, SRS Relief and CPF Cash Top-up Relief.
Eligibility conditions and income thresholds differ by relief, and the overall S$80,000 personal income tax relief cap applies. Two older reliefs should not be treated as current: Foreign Domestic Worker Levy Relief lapsed from YA 2025, and Course Fees Relief was discontinued from YA 2026 (YA 2025 was the final claim year).