Parent Relief is a personal income tax relief for individuals who support a parent, grandparent, parent-in-law or grandparent-in-law aged 55 and above. The amount depends on whether the dependant lives in the same household and on whether the higher disability rate applies.
Key takeaways
- Parent Relief is SGD 9,000 per dependant where the claimant stays with them, and SGD 5,500 where they do not.
- Parent Relief (Disability) is SGD 14,000 per dependant where the claimant stays with them, and SGD 10,000 where they do not.
- The relief can be claimed for up to two dependants.
- For YA 2026 the dependant had to be 55 or above in 2025 with annual income of no more than SGD 8,000, raised from SGD 4,000 from YA 2025.
- Where the dependant lives in a separate household in Singapore, the claimant had to have incurred SGD 2,000 or more in supporting them.
Who qualifies for Parent Relief
For Year of Assessment 2026, all of the conditions had to be met in 2025. The claimant supported a dependant — a parent, parent-in-law, grandparent, grandparent-in-law, step-parent, step-grandparent, adoptive parent or adoptive grandparent. The dependant was 55 or above and had annual income of no more than SGD 8,000. The dependant either lived with the claimant in the same household in Singapore, or lived in a separate household in Singapore with SGD 2,000 or more incurred in supporting them. The age and annual income conditions do not apply where Parent Relief (Disability) is claimed for a physically disabled or mentally impaired dependant.
Annual income for this test includes taxable income such as trade, employment, rental and SRS withdrawals, tax-exempt income such as bank interest, dividends and pensions, and foreign-sourced income. CPF payouts are excluded.
How much the relief is worth
- Parent Relief, staying with the dependant — SGD 9,000 per dependant
- Parent Relief, not staying with the dependant — SGD 5,500 per dependant
- Parent Relief (Disability), staying with the dependant — SGD 14,000 per dependant
- Parent Relief (Disability), not staying with the dependant — SGD 10,000 per dependant
A dependant is treated as living in Singapore where they resided here permanently in 2025 with only temporary absences. For foreign dependants this generally means a stay of at least eight months in the year.
Limits and sharing between claimants
Parent Relief can be claimed for up to two dependants. Where more than one person maintains the same dependant and each meets the conditions, the relief may be shared on an agreed apportionment, but the total allowed on that dependant stays at the single figure of SGD 9,000 or SGD 5,500. Where Parent Relief is claimed on a dependant, no other claimant may claim other reliefs such as Spouse Relief on the same person, apart from a working mother claiming Grandparent Caregiver Relief.
Key Parent Relief figures for YA 2026
| Item | Figure |
|---|---|
| Parent Relief — staying with dependant | SGD 9,000 per dependant |
| Parent Relief — not staying with dependant | SGD 5,500 per dependant |
| Parent Relief (Disability) — staying with dependant | SGD 14,000 per dependant |
| Parent Relief (Disability) — not staying with dependant | SGD 10,000 per dependant |
| Maximum number of dependants | 2 |
Figures as at 2026. Source: IRAS.
Worked example
Three siblings each supported their father in 2025, and he lived in the same household as one of them. For YA 2026 the total allowable Parent Relief across all three is SGD 9,000, shared equally or on an apportionment they agree. Had he not stayed with any of them, the total would be SGD 5,500.
Related terms
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Estimate Singapore income tax for YA 2026 using the IRAS resident rates and reliefs.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.