Qualifying Child Relief (QCR) Claim $4,000 if you have maintained your:
• Child who is not married
• child who is under 16 or studying full time if child is above 16 years
• child whose annual income is less than $4,000 (excludes scholarships or similar allowances but includes National Service allowance) in the preceding year
You and your spouse may apportion the $4,000 between both of you.
Working Mother’s Child Relief (WMCR)
• Applicable to married/divorced/widowed female working taxpayer
• Child must be Singapore Citizen as at 31 December 2012
• Child satisfies claim for QCR
The amount of WMCR claimable is:
1st child : 15% of mother’s earned income
2nd child : 20% of mother’s earned income
3rd child & beyond: 25% of mother’s earned income per child
Select “Yes” but do not enter the amount for WMCR. Amount will be automatically calculated and included in your assessment based on your eligibility, when we process your tax return.
Maximum of QCR/HCR + WMCR: $50,000 per child.
Cumulative WMCR is capped at 100% of mother's earned income.
Parenthood Tax Rebate (PTR) Claim PTR:
Child Order PTR (YA 2009 onwards)
1st $5,000
2nd $10,000
3rd and subsequent children $20,000 per child
if you are a married Singapore tax resident and the qualifying child is:-
(a) A legitimate child
• Born to your family on or after 1 January 2008; and
• Becomes a Singapore citizen at the time of birth or within 12 months thereafter.
(b) An illegitimate child
• Born on or after 1 January 2008 and whose birth occurs before the marriage of the natural parents; and
• Whose natural parents become lawfully married before he reaches 6 years old; and
• Becomes a Singapore citizen at the time of marriage of his natural parents or within 12 months thereafter.
(c) A child
• Legally adopted on or after 1 January 2008 but before he reaches 6 years old; and
• Becomes a Singapore citizen at the time of legal adoption or within 12 months thereafter.
PTR may be shared with your spouse based on the apportionment agreed by both parties.
