Personal income tax relief is a deduction from a tax resident’s income for approved circumstances — such as earning income, CPF contributions or supporting family — that reduces the income on which tax is charged.
Key takeaways
- Personal reliefs reduce chargeable income, lowering the tax a resident pays.
- Total personal reliefs are capped at SGD 80,000 a Year of Assessment.
- Common reliefs include Earned Income Relief, CPF Relief, Qualifying Child Relief and Parent Relief.
- SRS and CPF cash top-up reliefs also count towards the SGD 80,000 cap.
- Non-residents cannot claim personal reliefs.
See how this applies to your own figures.
Singapore Income Tax Calculator →How personal reliefs work
Approved reliefs are deducted from assessable income to arrive at chargeable income, which is then taxed at resident progressive rates. Each relief has its own eligibility rules and amount.
The personal income tax relief cap
The total of all personal reliefs a resident can claim is capped at SGD 80,000 a Year of Assessment. Reliefs above this cap do not reduce chargeable income further.
Common reliefs
- Earned Income Relief
- CPF Relief for employees
- Qualifying Child Relief and Working Mother’s Child Relief
- Parent Relief
- CPF Cash Top-up Relief and SRS relief
Key personal relief figures
| Item | Figure |
|---|---|
| Personal income tax relief cap (YA 2026) | SGD 80,000 |
| Earned Income Relief (below age 55) | SGD 1,000 |
| CPF Cash Top-up Relief (own + family) | up to SGD 16,000 |
| Available to non-residents | not available |
Figures as at YA 2026. Source: IRAS.
Worked example
A resident with SGD 95,000 of reliefs can deduct only up to the cap of SGD 80,000 when chargeable income is computed; reliefs above the cap do not reduce the tax further.
Related terms
All Singapore glossary terms →Related calculator
Estimate income tax after personal reliefs at YA 2026 resident rates.
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.