# Parenthood Tax Rebate Calculator: PTR, WMCR and Child Reliefs

Work out the Parenthood Tax Rebate, Working Mother's Child Relief, Qualifying Child Relief and Grandparent Caregiver Relief for your family, using IRAS rates.

Interactive tool: https://lookup.sg/tools/parenthood-tax-rebate-calculator

## 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.

## Sources
- [IRAS: Parenthood Tax Rebate (PTR)](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/parenthood-tax-rebate-(ptr))
- [IRAS: Working Mother's Child Relief (WMCR)](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/working-mother's-child-relief-(wmcr))
- [IRAS: Qualifying Child Relief (QCR) / Child Relief (Disability)](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/qualifying-child-relief-(qcr)-child-relief-(disability))
- [IRAS: Grandparent Caregiver Relief](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/grandparent-caregiver-relief)

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Source: Lookup (https://lookup.sg) · Data as of October 2026 · Listings compiled from Singapore government open data (data.gov.sg), OneMap and Overture Maps places. Free listings never show contact details; contact details appear only on Lookup Verified listings.