Singapore’s tax system offers multiple personal reliefs that help residents lower their taxable income. For Year of Assessment (YA) 2025, understanding and claiming these reliefs can make a significant difference in reducing your tax bill. Here’s the full breakdown for taxpayers in Singapore.
📌 What Are Personal Reliefs?
Personal reliefs are deductions from your assessable income that you can claim if you meet certain eligibility criteria. They are designed to recognise your contributions to family, education, retirement savings, and other social responsibilities.
For YA 2025, the total personal income tax relief you can claim is capped at S$80,000.
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✅ Full List of Personal Reliefs for YA 2025
| Relief Type | Maximum Amount | Eligibility Criteria |
|---|---|---|
| Earned Income Relief | S$1,000 – S$8,000 | Available to all who have taxable earned income |
| Spouse Relief | S$2,000 | If supporting a spouse without income over S$4,000 |
| Parent Relief | S$9,000 (co-residing) / S$5,500 (not co-residing) | Supporting elderly parents above 55 years old |
| Qualifying Child Relief (QCR) | S$4,000 per child | Child under 16 or in full-time education |
| Working Mother’s Child Relief (WMCR) | 15% – 25% of mother’s earned income | For working mothers with eligible children |
| CPF Relief | Up to S$37,740 | For mandatory and voluntary CPF contributions |
| Course Fees Relief | Up to S$5,500 | For skills upgrading and job-related courses |
| Life Insurance Relief | Up to S$5,000 | If CPF contributions are below S$5,000 |
| NSman Relief (Self/Wife/Parent) | S$750 – S$5,000 | For National Servicemen and their immediate family |
| Handicapped Sibling Relief | S$5,500 | Supporting a handicapped sibling |
🧮 How to Maximise Your Reliefs
- Plan your CPF contributions to claim the maximum relief
- Keep proper documentation for all claims, especially for dependants
- Claim education and skill-upgrading course fees before YA 2025 filing
- Ensure total claims do not exceed the S$80,000 cap
⚠️ Common Mistakes to Avoid
- Double-claiming reliefs between spouses
- Claiming for dependants who exceed the income threshold
- Forgetting to update IRAS about changes in dependant status
💡 Final Takeaway
For YA 2025, Singapore residents can benefit greatly from personal reliefs if they claim them correctly. By understanding each relief type, planning ahead, and maintaining good records, you can significantly reduce your tax payable while staying compliant with IRAS.
