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

In general, individuals are liable to Singapore income tax only on income accruing in or derived from Singapore.