The Singapore Parent Relief 2025 is a tax relief scheme designed to recognise and support taxpayers who provide financial maintenance to their elderly or disabled parents, grandparents, or in-laws. It aims to reduce the overall tax burden for caregivers while encouraging family-based elder care. This guide provides a detailed breakdown of eligibility, benefits, relief amounts, and how to claim for the Year of Assessment (YA) 2025.
Overview (Quick Table)
| Category | Details |
|---|---|
| Purpose | To support taxpayers caring for their elderly or disabled dependants through tax relief. |
| Who Can Claim | Singapore tax residents supporting parents, grandparents, parents-in-law, or grandparents-in-law. |
| Relief Amounts (YA 2025) | Parent Relief: $9,000 (staying) / $5,500 (not staying) Parent Relief (Disability): $14,000 (staying) / $9,000 (not staying) |
| Income Threshold (for non-disabled dependants) | Annual income of dependant must not exceed $8,000. |
| Dependants Allowed | Up to two dependants per taxpayer. Relief can be shared among siblings. |
| How to Claim | Via IRAS myTax Portal during annual tax filing. |
Purpose of the Scheme
The Parent Relief scheme acknowledges the financial and emotional responsibility of individuals caring for elderly or disabled family members. By reducing taxable income, it provides tangible savings for taxpayers, promoting family-based elder support in Singapore.
Eligibility Criteria
To qualify for Parent Relief (YA 2025), you must meet all of the following conditions:
- Relationship Requirement
- The dependant must be your parent, grandparent, parent-in-law, or grandparent-in-law.
- Support Requirement
- You must have provided financial maintenance such as daily expenses, medical bills, or living costs.
- Age / Disability Requirement
- Parent Relief: The dependant must be aged 55 years or above.
- Parent Relief (Disability): No age requirement, but the dependant must be physically or mentally disabled (certified by a qualified doctor).
- Income Requirement
- The dependant’s annual income must not exceed $8,000 (for non-disabled dependants).
- Income includes employment earnings, rental income, pensions, and certain foreign or tax-exempt income.
- Residency and Living Arrangement
- Higher Relief applies if the dependant lives with you in Singapore.
- If the dependant does not live with you, you must have spent at least $2,000 supporting them financially during the year.
Estimated Relief Amounts (YA 2025)
| Type of Relief | Dependant Lives with You | Dependant Does Not Live with You |
|---|---|---|
| Parent Relief | $9,000 | $5,500 |
| Parent Relief (Disability) | $14,000 | $9,000 |
Note:
If multiple siblings support the same parent, the relief may be shared by agreement. However, the total combined claim cannot exceed the maximum amount allowed per dependant.
Payment Schedule (When It Applies)
Parent Relief is a tax deduction, not a cash payout.
- It applies for the Year of Assessment 2025, covering income earned in 2024.
- The relief is automatically applied when your tax return is assessed.
- If you claimed Parent Relief in the previous year and conditions remain the same, IRAS may prefill the claim in your 2025 tax form.
How to Claim Parent Relief
- Online via myTax Portal
- Log in to myTax Portal using Singpass.
- Select Individuals → File Income Tax Return → Deductions, Reliefs and Rebates.
- Add “Parent Relief” or “Parent Relief (Disability)” under the appropriate section.
- Paper Filing (if applicable)
- Fill out the Parent Relief sections in Form B/B1 and the relevant appendices.
- For Disability Relief Claims
- Submit the “Application for Claim of Disability-Related Tax Reliefs” form or a doctor’s certification verifying disability status.
- Shared Relief
- If siblings are sharing the relief, indicate the apportionment percentage in your tax filing.
Example of Tax Savings
| Scenario | Example Calculation |
|---|---|
| You support one parent living with you | Relief = $9,000 |
| Your taxable income before relief | $70,000 |
| Your taxable income after relief | $61,000 |
| Estimated tax saved (at 7% rate) | $630 saved |
Actual savings vary depending on your total taxable income and applicable tax band.
Why It Matters
- Provides financial recognition for family caregiving.
- Encourages eldercare within families, reducing dependence on public welfare.
- The raised income threshold ($8,000) in YA 2025 expands eligibility, allowing more families to qualify for relief.
- Supports long-term planning for those caring for ageing parents or disabled relatives.
Final Takeaway
Parent Relief 2025 continues to play a vital role in supporting families who shoulder eldercare responsibilities. With increased income thresholds and streamlined online claiming via myTax Portal, caregivers can enjoy meaningful tax savings while helping their loved ones. Ensure you meet the eligibility conditions and file your claim before the tax deadline for YA 2025.
FAQs
1. Can I claim Parent Relief if my parent lives overseas?
You can only claim if your parent stayed in Singapore for at least eight months during the year, or if they meet the other residency and support conditions.
2. Can siblings share the same Parent Relief claim?
Yes. Relief can be shared by agreement among siblings, but the total claim per parent cannot exceed the maximum cap.
3. Is Parent Relief a cash payout?
No. It is a tax deduction that reduces your taxable income, resulting in lower tax payable — not a direct cash benefit.
Official Reference:
Inland Revenue Authority of Singapore (IRAS) – Parent Relief 2025 Guide and Application Forms (mytax.iras.gov.sg)