Singapore Tax Reliefs 2026: Complete Guide
Last updated: 2026-07-18
Quick Answer
Singapore tax reliefs are deductions that lower your chargeable income before IRAS works out your tax. For 2026 the commonly claimed ones include earned income relief, CPF relief, CPF cash top-up relief, SRS contributions, NSman relief, and parent relief. Claim everything you qualify for, up to the total personal relief cap of SGD 80,000 a year.
Rates as of 2026. Verify with official sources before acting.
You can lower your Singapore income tax in 2026 by claiming every relief you qualify for, such as CPF relief, CPF cash top-ups, SRS contributions, NSman relief, and parent relief, up to the total personal relief cap of SGD 80,000 per Year of Assessment. This guide walks through what each relief is worth, one big change that hit in 2026, and exactly how to claim them in myTax Portal before you file. To see how each relief moves your bill in real time, open the Singapore income tax calculator alongside this article.
What are Singapore tax reliefs and how do they work?
A tax relief is a deduction that shrinks your chargeable income, which is the figure IRAS runs through the progressive tax rates. Lower chargeable income means less tax, and sometimes it drops you into a lower band entirely. So a relief is not a rebate off your final bill, it's a reduction of the income that gets taxed in the first place.
The total you can claim across all reliefs is capped at SGD 80,000 per Year of Assessment, according to the Inland Revenue Authority of Singapore (IRAS). Claim more than that and the excess is simply disregarded. It can't be carried forward or handed to a family member. If you want the fuller picture of how chargeable income and the brackets fit together, the Singapore Income Tax Guide 2026 covers the mechanics.
Rates as of 2026. Verify with official sources before acting.
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Why do most taxpayers overpay?
Because myTax Portal pre-fills some reliefs but not all of them, and the ones you have to add yourself are often the most valuable. IRAS automatically pulls in your CPF contribution data and earned income relief. But things like SRS contributions, CPF cash top-ups, and parent relief usually need you to declare them.
Most middle-income earners never come close to the SGD 80,000 cap, which means there's almost always headroom to claim more. If you file on autopilot and just accept the pre-filled return, you're likely leaving money behind. Knowing which bracket your income falls into makes it easy to see what each relief is genuinely worth to you in dollars.
Which tax reliefs can you claim in 2026?
Here are the most commonly claimed reliefs for Year of Assessment 2026 and what each is worth.
Earned Income Relief. Automatic for employees and the self-employed. The amount rises with age: SGD 1,000 if you're below 55, SGD 6,000 for ages 55 to 59, and SGD 8,000 at 60 and above, per PwC Worldwide Tax Summaries. Amounts are higher if you have a disability.
CPF Relief. Your mandatory employee CPF contribution is deductible automatically. For most employed Singaporeans and PRs, this is the single largest relief.
NSman Relief. Singapore citizens who've served National Service get SGD 3,000, or SGD 5,000 for key appointment holders who did ORNS during the year, and SGD 1,500 if no duties were performed. The wife or parent of an NSman can claim SGD 750 each, which is easy to miss.
| Relief | Amount (SGD) |
|---|---|
| Earned income (below 55) | 1,000 |
| NSman (did ORNS) | 3,000 |
| Parent relief (living with you) | 9,000 per dependent |
| CPF cash top-up (self + family) | up to 16,000 |
| SRS (Citizens and PRs) | up to 15,300 |
Parent Relief. If you support a parent, grandparent, or in-law who's at least 55, living in Singapore, and earning no more than SGD 4,000 a year, you can claim SGD 9,000 per dependent if they live with you, or SGD 5,500 if they don't. Coordinate with siblings, since only one person can claim per dependent.
Rates as of 2026. Verify with official sources before acting.
How much can CPF and SRS reliefs save you?
These two are the heavy hitters, because you control them and they double as retirement savings.
CPF Cash Top-Up Relief. Voluntary cash top-ups to your own CPF Special or Retirement Account earn you up to SGD 8,000 in relief, and topping up a family member's account earns another SGD 8,000, for a possible SGD 16,000 total, according to IRAS. The money also earns 4% interest in the Special or Retirement Account, so you cut your tax bill and grow your retirement pot at once.
SRS Contributions. The Supplementary Retirement Scheme reduces your chargeable income dollar for dollar. The annual cap is SGD 15,300 for Citizens and PRs and SGD 35,700 for foreigners, per IRAS. Someone in the 11.5% bracket who puts in the full SGD 15,300 saves roughly SGD 1,760 in tax that year, and the funds can be invested rather than left idle. To compare topping up CPF against SRS side by side, try the CPF top-up vs SRS calculator. Our CPF cash top-up guide goes deeper on the mechanics.
See how each relief moves your tax bill. Enter your salary and reliefs into the Singapore income tax calculator and watch your chargeable income and final tax update instantly.
What changed for reliefs in 2026?
The big one: Course Fees Relief is gone. IRAS confirms it has lapsed from Year of Assessment 2026 onwards, as reported by Sleek's YA 2026 tax relief guide. Before this year, you could claim up to SGD 5,500 for approved courses, seminars, and exams tied to your job. Not anymore.
If you'd been leaning on Course Fees Relief to trim your bill, you'll want to make up the gap elsewhere. A CPF cash top-up or an SRS contribution is the obvious replacement, and both give you something back for retirement instead of just a one-year deduction. Everything else on the commonly claimed list stays broadly the same for 2026, but always confirm the current figures, since IRAS reviews reliefs regularly.
Rates as of 2026. Verify with official sources before acting.
How do you claim reliefs on myTax Portal?
IRAS opens myTax Portal for filing from March to April each year. When you log in, you'll see a pre-filled return. Work through it carefully instead of clicking straight to submit:
- Review the auto-populated income and CPF figures first.
- Open "Deductions, Reliefs and Parenthood Tax Rebate" to see every available relief.
- Add anything not auto-filled, such as SRS, CPF cash top-ups, or parent relief.
- Check your total reliefs against the SGD 80,000 cap.
- Submit, then save your Notice of Assessment when it arrives.
Remember that contribution-based reliefs have an earlier real deadline. SRS and CPF top-ups have to be funded by December 31 of the previous year to count, so the planning happens well before filing season. Keep bank statements as proof in case IRAS asks.
What else do people ask about Singapore tax reliefs?
What is the maximum tax relief you can claim in Singapore?
Total personal income tax reliefs are capped at SGD 80,000 per Year of Assessment, according to IRAS. Anything you claim above that ceiling is disregarded and cannot be carried forward or transferred. Most middle-income earners do not reach the cap, so there is usually room to claim more. Rates as of 2026. Verify with official sources before acting.
Is Course Fees Relief still available in 2026?
No. IRAS confirms Course Fees Relief has lapsed from Year of Assessment 2026 onwards. Previously you could claim up to SGD 5,500 for approved course, seminar, and examination fees related to your job, but that relief no longer applies. Plan your other reliefs to make up the difference. Rates as of 2026. Verify with official sources before acting.
How much tax relief do CPF cash top-ups give?
You can claim up to SGD 8,000 for topping up your own CPF account and another SGD 8,000 for topping up eligible family members, for a total of SGD 16,000 per year, per IRAS. The top-up also earns 4% interest in the Special or Retirement Account. Rates as of 2026. Verify with official sources before acting.
What is the SRS contribution cap for 2026?
The annual SRS contribution cap is SGD 15,300 for Singapore Citizens and Permanent Residents, and SGD 35,700 for foreigners, according to IRAS. Every dollar contributed reduces your chargeable income dollar for dollar, and the money can be invested. Contributions must be made by December 31. Rates as of 2026. Verify with official sources before acting.
When is the deadline to claim tax reliefs?
You claim reliefs when you file your income tax return, which IRAS opens from March to April each year. But contribution-based reliefs like SRS and CPF cash top-ups must be funded by December 31 of the previous year to count. So the real deadline for those is year-end, not filing season. Rates as of 2026. Verify with official sources before acting.