Parenthood Tax Rebate Calculator: PTR, WMCR and Child Reliefs
Earned income for 2026 (salary, bonus, business).
Enter 0 if not working.
Your children
Singapore citizen children, in any order. Birth order sets the amounts.
- 1st child · PTR S$5,000
- 1st child (2026)QCR S$4,000 + WMCR S$8,000 (fixed)S$12,000
- Mother's tax: before → afterS$1,712 → S$1,152
- Father's tax: before → afterS$2,720 → S$2,440
Parenthood Tax Rebate for your 1st child
S$5,000
Each block is one year of tax paid by the rebate
Labels are Years of Assessment (YA 2027 onwards), at today's tax bill.
- Child reliefs save you
- S$840 a year
- Combined tax after reliefs
- S$3,592
- Total PTR, all children
- S$5,000
Claim the PTR once, in the Year of Assessment after the birth. Parents can split it in any proportion; unused rebate carries forward.
How this works
The Parenthood Tax Rebate (PTR) is a one-off rebate that comes off the tax you pay, for each Singapore citizen child born or adopted from 1 January 2008: S$5,000 for the first child, S$10,000 for the second and S$20,000 for the third and each later child. Parents claim it in the Year of Assessment after the birth, can split it in any proportion, and any balance carries forward until it is used up. We divide it by your combined tax after reliefs to show how many years it covers.
Working Mother's Child Relief (WMCR) is a fixed amount for children who were born or adopted, and became Singapore citizens, on or after 1 January 2024: S$8,000 for the first child, S$10,000 for the second and S$12,000 for the third and later. For children before that, it is 15%, 20% and 25% of the mother's earned income. Total WMCR cannot exceed the mother's earned income.
Qualifying Child Relief is S$4,000 per child (S$7,500 for Child Relief (Disability)) and can be claimed by either parent; QCR plus WMCR is capped at S$50,000 per child. Grandparent Caregiver Relief gives a working mother S$3,000 when a grandparent cares for a child aged 12 or below. We apply these reliefs to 2026 income (YA 2027) at IRAS resident tax rates, assuming each parent also gets Earned Income Relief and CPF relief, and that the S$80,000 relief cap applies per person.
FAQs
How much is the Parenthood Tax Rebate?
The PTR is S$5,000 for the first child, S$10,000 for the second and S$20,000 for the third and each later child born or adopted from 2008. A couple paying S$3,592 in tax a year would use up a S$5,000 PTR in about one and a half years.
How much is Working Mother's Child Relief for a baby born in 2026?
For a Singapore citizen child born on or after 1 January 2024, WMCR is a fixed S$8,000 for the first child, S$10,000 for the second and S$12,000 for the third and later, whatever the mother earns. For older children it stays at 15%, 20% or 25% of her earned income.
Does the Parenthood Tax Rebate expire?
No. Unused PTR carries forward to future Years of Assessment until it is fully used, and a spouse can transfer their balance to the other through myTax Portal.
Can both parents claim Qualifying Child Relief?
Yes, they can share the S$4,000 QCR per child (S$7,500 for a child with a disability) in any agreed proportion, but the total per child cannot exceed that amount. QCR plus WMCR is capped at S$50,000 per child.
Who can claim Grandparent Caregiver Relief?
A working mother who is married, divorced or widowed can claim S$3,000 if her or her husband's parent or grandparent looks after her Singapore citizen child aged 12 or below, lives in Singapore and earned S$8,000 or less in the year. Only one person can claim for the same caregiver.