Qualifying Child Relief (QCR)

Qualifying Child Relief (QCR) is a tax benefit for parents and caregivers with dependent children. The specific amount of rebate you can claim depends on factors such as the child's age and your eligibility criteria. Certain income limitations may also apply for the deduction.

Learn More: What to know about income tax relief season

To be eligible for Qualifying Child Relief, the child must be unmarried and:

• Your own or your spouse's/ex-spouse's biological child, step-child, or legally adopted child.

• In the year 2024, the child must have been:

• Below 16 years old, or

• Above 16 years old and studying full-time at any educational institution.

• The child's annual income in 2024 should not exceed S$8,000.

• You must have maintained the child during the year.

Parents can claim a relief amount of S$4,000 per child under Qualifying Child Relief.

Child Relief (Disability) is a tax benefit provided by the Inland Revenue Authority of Singapore (IRAS) to recognise the additional care and financial resources required to support a physically or mentally disabled child. It aims to alleviate the financial burden on parents and caregivers who dedicate significant time and effort to their child's well-being.

Eligibility Criteria:

• The doctor certifies that your child requires assistance in any one of the 6 Activities of Daily Living for physical disability.

• (1) Washing or Bathing

• (2) Dressing

• (3) Feeding

• (4) Toileting

• (5) Transferring

• (6) Mobility

• The doctor certifies that your child is impaired in any one of the 3 areas of activities for mental impairment.

• (1) Self Care and Activities of Daily Living, 

• (2) Compliance with Psychiatric Treatment

• (3) Education or Work

• Your child is attending or recommended by a doctor to attend a Special Education (SPED) school.

• Your child is not attending a SPED school but has significant special educational needs, resulting in severe functional impairments.

Amount of Relief:

Eligible parents or caregivers can claim a relief amount of S$7,500 per disabled child.

For the Year of Assessment (YA) 2025, a crucial factor in determining eligibility for child relief is the child's annual income. To be eligible for Qualifying Child Relief (QCR), the child's total income for the year must not exceed S$8,000.

This income threshold includes earnings from various sources, such as:

• Allowances and salaries earned during National Service.

• Income derived from internships.

• Earnings from school attachments.

• Compensation from part-time employment.

It is important to note that certain financial support received by the child is specifically excluded from this income calculation. These exclusions typically encompass:

• Scholarships awarded for academic pursuits.

• Bursaries granted to aid with educational expenses.

• Similar allowances provided to support educational endeavors.

To be eligible for child relief in Singapore, taxpayers must fulfil the following specific criteria, which outline the relationship, age, income, and maintenance obligations for the qualifying child.

1. Child's Relationship and Marital Status: The child must be unmarried and the child must be:

• Your own or your spouse's/ex-spouse's biological child; or

• Your step-child; or

• Your legally adopted child.

2. Child's Age: In the Year of Assessment (YA) 2025, the child must have been:

• Below 16 years old; or

• Above 16 years old and studying full-time at any university, college, or other educational institution at any time in the year.

3. Child's Income: The child's annual income in 2024 must not have exceeded S$8,000.

4. Child's Maintenance: You must have maintained the child during the year.

5. Working Mother's Child Relief (WMCR) Additional Conditions: To claim WMCR for the Year of Assessment 2025, you must also satisfy all these conditions in 2024²:

• You are a working mother who is married, divorced, or widowed.

• You have taxable earned income from employment or through pensions, trade or business, or through a profession or vocation.

• You have maintained a child who is a Singapore Citizen as of 31 December 2024 and has satisfied all conditions under the Qualifying Child Relief (QCR)/Child Relief (Disability).

Singapore's tax system includes several measures to support parents. 

The Working Mother's Child Relief (WMCR) encourages mothers to remain active in the workforce after childbirth, providing tax relief based on a percentage of earned income or a fixed amount, depending on the child's birth date².

The Parenthood Tax Rebate (PTR) offers a one-time tax rebate to incentivise Singaporeans to have more children³. Both these measures aim to ease the financial burden of raising children and support families in Singapore.

If you have claimed in previous years, The Inland Revenue Authority of Singapore (IRAS) may automatically include Qualifying Child Relief (QCR) in your income tax assessment. 

However, if the reliefs are not auto-included, you can claim them manually. 

To do so, log in to the myTax Portal, navigate to the 'Individuals' section, and select 'File Income Tax Return.' 

Within the return, under the 'Deductions, Reliefs, and Parenthood Tax Rebate' section, you can enter the relevant details for each relief you are eligible to claim. 

It is crucial to retain all supporting documents, such as birth certificates and medical reports, as these may be required for verification purposes.

Learn More: All you need to know about income tax in Singapore

The deadline for filing individual income tax returns in Singapore is 15 April each year. 

Following the filing deadline, the Inland Revenue Authority of Singapore (IRAS) typically issues the Notice of Assessment (NOA) between May and September. 

If you've paid more tax than you owe, any applicable refund is generally processed within 30 days of the NOA's issuance.

The Inland Revenue Authority of Singapore (IRAS) may disallow your claim for Qualifying Child Relief (QCR) if it's found to be incorrect. Common reasons for disallowance include the child's income exceeding the stipulated limit or both parents claiming the same relief without a prior agreement.

Errors in claiming child relief due to negligence can result in financial penalties or additional taxes imposed by IRAS. More serious offences, such as deliberately providing false information, may lead to penalties of up to 200% of the underpaid tax, along with potential fines or prosecution under the Income Tax Act.

If you discover an error in your child relief claim, you can file an objection or request an amendment through the IRAS myTax Portal. This action must be taken within 30 days of receiving your Notice of Assessment (NOA).

A frequent source of errors arises in situations of divorce or separation. It's crucial to remember that only one parent can claim QCR per child, or both parents can agree on a specific apportionment of the relief. Both parents claiming the full relief is a common mistake that can lead to complications.

Parents in Singapore have the option to share Qualifying Child Relief (QCR) in mutually agreed proportions. This flexibility can be particularly useful in dual-income households where both parents contribute significantly to the child's upbringing.

If parents intend to share the QCR, it is mandatory to submit a Shared Claim Notification to the Inland Revenue Authority of Singapore (IRAS). This notification formally informs IRAS of the agreed-upon allocation of the relief between the parents.

Learn more: How to earn rewards and miles for paying your income tax