Enhancing of Parent and Handicapped Parent Reliefs

Learn more about the Parent and Handicapped Parent Reliefs below.

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