Reliefs For Taxable Individuals By Type of Relief
What this data shows
Published by Inland Revenue Authority of Singapore. 287 records. Fields include Year of Assessment, Type of Relief, No. of Claimants, Amount (4 columns in total). Covers 2004-01-01 to 2025-01-01. Last updated 2026-09-02.
Description
Inland Revenue Authority of Singapore CSV on personal income tax reliefs claimed by taxable individuals in Singapore by year of assessment (2004–2024) and type of relief, with claimant counts and amounts. From YA 2018 an overall relief cap of S$80,000 applies. Tax researchers and advisors track relief take-up and cost across relief categories.
Official description
* From Year of Assessment 2018, the total amount of personal income tax reliefs which an individual can be allowed is subject to an overall relief cap of S$80,000 per year. * Life Insurance Relief was previously known as Life Assurance Relief. * Sibling Relief (Disability) was previously known as Handicapped Brother/ Sister Relief. * From YA2025, Child Relief is presented as two separate components - Qualifying Child Relief and Working Mother's Child Relief. * Foreign Maid Levy Relief has been discontinued with effect from YA2025.
- Last updated
- Coverage
- 2004-01-01 – 2025-01-01
- Rows
- 287
- Columns
- 4
Chart
Values are summed where multiple rows share the same category.
Compare with another dataset →Data
| Year of Assessment | Type of Relief | No. of Claimants | Amount |
|---|---|---|---|
| 2008 | Earned Income | 951436 | 1150745 |
| 2008 | Wife | 187249 | 375571 |
| 2008 | Child | 340773 | 2088947 |
| 2008 | Parent | 180567 | 1052594 |
| 2008 | Foreign Maid Levy | 51403 | 257196 |
| 2008 | Grandparent Caregiver | 19464 | 58392 |
| 2008 | CPF | 731806 | 6868325 |
| 2008 | CPF Cash Top-up | 3773 | 23563 |
| 2008 | NSman | 427523 | 646053 |
| 2008 | Course Fees | 45506 | 98266 |
Preview shows 10 rows and 4 columns. Use the table search or download the CSV for the full data.
Columns
| Column | Type | Categorical |
|---|---|---|
| Year of Assessment | Year (YYYY) | Yes |
| Type of Relief | Text | Yes |
| No. of Claimants | Numeric | No |
| Amount | Numeric | No |