Working Mother’s Child Relief (WMCR) is an IRAS relief for a married, divorced or widowed mother with earned income and a Singapore Citizen child. Since YA 2025 it is SGD 8,000, SGD 10,000 and SGD 12,000 by child order for children born or adopted from 1 January 2024, and 15% / 20% / 25% of earned income for children born before that date.
Key takeaways
- For a Singapore Citizen child born or adopted on or after 1 January 2024, WMCR is a fixed SGD 8,000 for the first child, SGD 10,000 for the second and SGD 12,000 for the third and beyond.
- For a child born or adopted before 1 January 2024 the older method still applies: 15%, 20% and 25% of the mother’s earned income by child order. A mother with children on both sides of the date uses both methods.
- The change to fixed amounts took effect from YA 2025 under the Government’s Marriage and Parenthood review, and a child born before 1 January 2024 who became a Singapore Citizen only after that date takes the fixed rate.
- Qualifying Child Relief of SGD 4,000 (or Child Relief (Disability) of SGD 7,500) is allowed first, whichever parent claims it, and WMCR takes what is left under the SGD 50,000 per-child cap.
- Total WMCR across all children cannot exceed 100% of the mother’s earned income, and all reliefs together are capped at SGD 80,000 per Year of Assessment. Single and male taxpayers are not eligible.
Two methods, decided by the child’s birth date
WMCR rewards a working mother for staying in the workforce and for a child holding Singapore Citizenship. Which method applies is not a choice — it follows the date the child was born, adopted, or became a Singapore Citizen.
To qualify a mother must be married, divorced or widowed, have taxable earned income, and maintain a child who was a Singapore Citizen at 31 December of the year and meets the QCR conditions — unmarried, under 16 or in full-time study, and with annual income no more than SGD 8,000 (raised from SGD 4,000 to SGD 8,000 from YA 2025).
A mother earning SGD 90,000 with two children
The table shows what each child order is worth under both methods at SGD 90,000 of earned income. Above roughly SGD 53,333 of earned income the percentage method gives more on a first child; below it the fixed amount does.
| Child order | Fixed (from 2024) | Percentage (before 2024) | Percentage at SGD 90,000 |
|---|---|---|---|
| 1st child | SGD 8,000 | 15% of earned income | SGD 13,500 |
| 2nd child | SGD 10,000 | 20% of earned income | SGD 18,000 |
| 3rd and beyond | SGD 12,000 | 25% of earned income | SGD 22,500 |
First child born 2022, second born 2024
Both methods can run side by side for a mother with children born either side of 1 January 2024. QCR of SGD 4,000 per child is claimed first and counts towards the SGD 50,000 per-child cap.
How the child reliefs stack
Five things people get wrong
- IRAS — Working Mother’s Child Relief (WMCR) — fixed and percentage methods, eligibility, caps
- IRAS — Qualifying Child Relief (QCR) / Child Relief (Disability) — SGD 4,000 and SGD 7,500 amounts, child income threshold, sharing
- IRAS — Parenthood Tax Rebate (PTR) — rebate amounts by child order, carry-forward and transfer
- IRAS — Individual income tax rates — the marginal rates used in the worked example
Official statistics for general information only. Not financial advice.
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.