Personal Taxation
In general, individuals are liable to Singapore income tax only on income accruing in or derived from Singapore.
Enhancing of Parent and Handicapped Parent Reliefs
To claim Parent Relief/Handicapped Parent Relief for Year of Assessment 2023, you must meet all these conditions in 2022:
Qualifying conditions | Required for Parent Relief | Required for Handicapped Parent Relief |
The dependant was living in your household in Singapore. If the dependant lived in a separate household in Singapore, you must have incurred $2,000 or more in supporting him/her. | Yes | Yes |
The dependant was 55 years of age or above. | Yes | Not applicable |
The dependant is physically or mentally disabled. | Not applicable | Yes |
The dependant did not have an annual income** exceeding $4,000. | Yes | Not applicable |
Type of Relief | Parent Relief | Handicapped Parent Relief |
Taxpayer stays with dependant | $9,000 per dependant | $14,000 per dependant |
Taxpayer does not stay with dependant | $5,500 per dependant | $10,000 per dependant |
Click here to download the Doing Business in Singapore 2023 guide
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