The Personal Income Tax Relief Cap is an overall ceiling of SGD 80,000 on the total of all personal income tax reliefs an individual claims in a single Year of Assessment. Reliefs are still granted on the claims made, but the amount allowed is limited to the cap.
Key takeaways
- The cap limits the total of all personal reliefs claimed to SGD 80,000 for each Year of Assessment.
- It was announced in Budget 2016 and has applied from YA 2018.
- Any relief above the cap is disregarded and cannot be transferred to a spouse.
- The cap sits on top of scheme-level limits, such as the SGD 50,000 combined child relief cap per child.
- Reliefs are granted based on the claims made, so the amount allowed depends on which family member claims a shared relief.
How the cap works
IRAS adds up all the personal reliefs claimed for a Year of Assessment. Where the total comes to more than SGD 80,000, the reliefs allowed are limited to SGD 80,000 and the balance is disregarded. The capped figure is what appears in the Notice of Assessment, and the excess cannot be transferred to a spouse.
What the cap covers
- Earned Income Relief and CPF Relief
- Qualifying Child Relief, Child Relief (Disability) and Working Mother’s Child Relief
- Parent Relief, Grandparent Caregiver Relief and Sibling Relief (Disability)
- Spouse Relief, NSman reliefs, Life Insurance Relief, SRS Relief and CPF Cash Top-up Relief
The cap applies to the total of these reliefs, not to any one of them. Scheme-level limits still bite first — for example, Qualifying Child Relief plus Working Mother’s Child Relief on the same child is capped at SGD 50,000 before the SGD 80,000 overall cap is applied.
Why the cap exists
IRAS describes the cap as a way of moderating the effect of large relief claims so that the personal income tax system stays progressive. It was introduced in Budget 2016 and took effect from YA 2018, and IRAS notes that it affects only a small minority of taxpayers. Rebates such as the Parenthood Tax Rebate are not reliefs and sit outside the cap, because they reduce tax payable rather than income.
Key relief cap figures
| Item | Figure |
|---|---|
| Personal income tax relief cap | SGD 80,000 per YA |
| First Year of Assessment it applied | YA 2018 |
| Announced in | Budget 2016 |
| Treatment of the excess | disregarded, not transferable |
| Combined child relief cap per child | SGD 50,000 |
Figures as at 2026. Source: IRAS.
Worked example
A working mother with three children had earned income of SGD 150,000 in 2025. Her Earned Income Relief, CPF Relief, NSman Wife Relief and WMCR claims add up to SGD 86,650 for YA 2026. The reliefs allowed are capped at SGD 80,000, leaving chargeable income of SGD 70,000.
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.