Personal Taxation
In general, individuals are liable to Singapore income tax only on income accruing in or derived from Singapore.
Enhancing of Handicapped Dependant Reliefs
Type of Relief | Amount |
Handicapped Spouse Relief | $5,500 |
Handicapped Sibling Relief | $5,500 for each handicapped sibling or sibling-in-law |
Handicapped Child Relief | $7,500 per child |
If you are a working mother and have met all the conditions for Working Mother’s Child Relief (WMCR), you may claim Qualifying Child Relief/ Handicapped Child Relief and WMCR on the same child, capped at $50,000 per child.
Click here to download the Doing Business in Singapore 2023 guide
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