In Singapore, Spouse Relief and Handicapped Spouse Relief are valuable tax deductions that can help lower your taxable income. Understanding their eligibility criteria and optimising your claims can lead to significant tax savings for YA 2025 and beyond.
📌 Understanding Spouse Relief
Spouse Relief is available to Singapore tax residents who support a legally married spouse without an annual income exceeding S$4,000 in the year before the Year of Assessment (YA).
- Maximum relief amount: S$2,000
- Applicable for YA 2025 if your spouse’s income in 2024 was ≤ S$4,000
- Includes income from employment, business, investments, and pensions
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🩺 Understanding Handicapped Spouse Relief
Handicapped Spouse Relief offers a higher deduction if your spouse is certified by a medical practitioner to have a physical or mental disability.
- Maximum relief amount: S$5,500
- No income threshold — can be claimed regardless of spouse’s earnings
- Requires a valid medical certification or registration with a recognised organisation (e.g., SG Enable)
✅ How to Maximise Your Relief
- Assess Income Levels: If your spouse’s income is close to S$4,000, consider legal timing of income receipts to qualify for Spouse Relief.
- Obtain Disability Certification Early: For Handicapped Spouse Relief, ensure documents are ready before filing.
- Coordinate Claims: Only one spouse can claim the relief, so decide who benefits most based on income brackets.
- Combine With Other Reliefs: Pair with Parent Relief or Course Fees Relief to maximise deductions.
- Review Annually: Spouse income or disability status may change, affecting eligibility.
📄 Claiming Procedure
- Declare claims via IRAS’ myTax Portal during your annual income tax filing.
- Provide spouse’s income details or attach medical certification where applicable.
- Ensure accuracy to avoid audit issues or rejection of claims.
⚠️ Common Mistakes to Avoid
- Claiming Spouse Relief when the spouse’s income exceeds S$4,000
- Not updating IRAS when spouse’s income status changes
- Failing to renew or provide up-to-date disability documentation
- Both spouses claiming for the same dependant — only one is allowed
💡 Example of Tax Savings
If you earn S$80,000 annually, claiming Spouse Relief (S$2,000) or Handicapped Spouse Relief (S$5,500) could reduce your tax payable by several hundred dollars, depending on your tax bracket.
🔍 Final Takeaway
Spouse Relief and Handicapped Spouse Relief can be powerful tools in reducing your tax burden in Singapore. By meeting eligibility requirements, keeping proper documentation, and planning claims strategically, you can maximise your tax benefits for YA 2025 and future years.
