Qualifying Child Relief (QCR) is a personal income tax relief given to parents who support a qualifying child. It is worth SGD 4,000 per child, with a higher Child Relief (Disability) of SGD 7,500 per child where the child has a disability.
Key takeaways
- QCR is SGD 4,000 per qualifying child, and Child Relief (Disability) is SGD 7,500 per child.
- For YA 2026 the child had to be unmarried and, in 2025, either below 16 or aged 16 and above in full-time study.
- From YA 2025 the child’s annual income threshold rose to SGD 8,000, from SGD 4,000 for YA 2024 and earlier.
- Parents may share the relief on the same child, provided the combined claim does not exceed SGD 4,000 (or SGD 7,500).
- QCR and Working Mother’s Child Relief on the same child are capped together at SGD 50,000, with QCR allowed first.
See how this applies to your own figures.
Singapore Income Tax Calculator →Who qualifies for QCR
For Year of Assessment 2026, all of the conditions had to be met in 2025. The child had to be unmarried and born to the claimant and their spouse or ex-spouse, or be a step-child, or be legally adopted. The child had to be below 16, or aged 16 and above and studying full-time at a university, college or other educational institution at some point in the year. The child’s annual income could not exceed SGD 8,000, and the claimant had to have maintained the child.
Annual income for this test includes salaries and allowances from National Service, internships, school attachments and part-time work, but excludes scholarships, bursaries and similar allowances. The age, study and annual income conditions do not apply where Child Relief (Disability) is claimed and the child is physically disabled or mentally impaired.
How much the relief is worth
- Qualifying Child Relief — SGD 4,000 per child
- Child Relief (Disability) — SGD 7,500 per child
The relief may be shared between spouses or ex-spouses on an agreed apportionment, but the total claimed on any one child cannot exceed SGD 4,000 for QCR or SGD 7,500 for Child Relief (Disability).
QCR alongside Working Mother’s Child Relief
A working mother who meets the conditions may claim both QCR (or Child Relief (Disability)) and Working Mother’s Child Relief on the same child. The child relief is allowed first, whichever parent claims it, and WMCR is then limited to the remaining balance under the combined cap of SGD 50,000 per child. The overall personal income tax relief cap of SGD 80,000 per Year of Assessment applies on top of that.
Key QCR figures for YA 2026
| Item | Figure |
|---|---|
| Qualifying Child Relief | SGD 4,000 per child |
| Child Relief (Disability) | SGD 7,500 per child |
| Child’s annual income threshold (from YA 2025) | SGD 8,000 |
| Combined child relief plus WMCR cap | SGD 50,000 per child |
| Personal income tax relief cap | SGD 80,000 per YA |
Figures as at 2026. Source: IRAS.
Worked example
A couple have one child aged 10 in 2025, and the mother had earned income of SGD 320,000. The father claims the full QCR of SGD 4,000. Because the child relief is allowed first and the combined cap is SGD 50,000, the mother’s WMCR is limited to SGD 46,000 rather than the 15% of earned income the formula would otherwise give.
Related terms
All Singapore glossary terms →Related calculator
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.