Enhancing of Handicapped Dependant Reliefs

You may claim the following reliefs for the Year of Assessment 2023 for your handicapped spouse, sibling and child.

Type of Relief


Handicapped Spouse Relief


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