🔒Your answers below are used solely to determine which tax reliefs may be relevant to you. No information you enter in this tool is transmitted to IRAS — all calculations happen entirely within your browser.
Permanently disabled means a physical disability affecting at least 3 of 6 Activities of Daily Living (ADLs), or a mental impairment severely affecting your ability to work.
Next, enter your income details.
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Delivery Income
Enter your delivery income
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Foot, Public Transport and/or Non-Power-Assisted Bicycles
$
$
Please enter a value between 0 and 7
Annual Gross Delivery Income (Before Expenses) from this delivery mode$0.00
Motorised Personal Mobility Devices (PMDs), Power-Assisted Bicycles (PABs) and/or Motorcycles
$
$
Please enter a value between 0 and 7
Annual Gross Delivery Income (Before Expenses) from this delivery mode$0.00
Vans
$
$
Please enter a value between 0 and 7
Annual Gross Delivery Income (Before Expenses) from this delivery mode$0.00
Others (e.g., Cars, Lorries and Trucks)
$
$
Please enter a value between 0 and 7
Annual Gross Delivery Income (Before Expenses) from this delivery mode$0.00
Total Annual Gross Delivery Income$0.00
Claim business expenses using Fixed Expense Deduction Ratio (FEDR) (i.e. prescribed % of your gross income)?
⚠️You have selected Others delivery modes (cars, lorries, trucks), which are not prescribed modes. FEDR cannot be used — actual allowable expenses must be claimed for all modes.
⚠️Your total annual delivery income exceeds $50,000. FEDR cannot be used — actual allowable expenses must be claimed for all modes.
Foot / Public Transport / Non-Power-Assisted Bicycles — 20% deemed expenses × $0.00$0.00
Net Delivery Income (rounded down to nearest dollar)$0.00
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Driving Income (as a Taxi / PHC Driver)
Enter your driving income
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$
$
Please enter a value between 0 and 7
Annual Gross Driving Income (Before Expenses)$0.00
Claim business expenses using Fixed Expense Deduction Ratio (FEDR) of 60%?
60% deemed expenses × $0.00$0.00
$
Net Driving Income (rounded down to nearest dollar)$0.00
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Additional Taxable Income
Enter your net taxable income from other sources (e.g. employment, other trade income and rental)
▼
$
Income from salary, wages, director's fees, commissions from employment, etc.
$
Income earned as a self-employed commission agent, freelancer, partner in a partnership, etc. Enter net income after business expenses.
$
Includes other taxable income such as rental income and royalties (after allowable expenses). Note: this does not count as earned income for EIR purposes.
Next, enter your tax-deductible donations, tax reliefs and rebates that reduce your taxes.
Deductions
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Approved Donations
$0
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Certain tax-deductible donations (e.g. cash donations to Community Chest or any approved Institution of a Public Character) qualify for a 2.5 times tax deduction.
$
Tax Deduction (2.5 times donation amount)$0.00
Reliefs
How would you like to enter your reliefs?
If you already know your total personal reliefs, enter it directly. Otherwise, use the detailed breakdown to calculate from individual items.
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Total Personal Reliefs
Enter your total personal reliefs from your most recent IRAS Notice of Assessment, or estimate for this year. This is the sum of all individual relief items (e.g. Earned Income Relief, CPF Relief, etc.) and is capped at $80,000 per year.
$
Capped at $80,000. Any amount above will be automatically limited.
Applied Relief (capped at $80,000)$0.00
Total Personal Reliefs
$0
Cap Remaining
$80,000
$80,000 annual cap
0%
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Earned Income Relief
$0
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Automatically calculated based on the age and disability status entered in the About You section. Relief is capped at your actual earned income (delivery, driving, employment and other self-employment — rental income is excluded).
Amount: $4,000 per qualifying child (QCR); $7,500 per child with disability. Both parents combined cannot exceed the per-child maximum — enter only your agreed share.
$
Add up your share across all children. Example: 2 qualifying children (max $8,000) split equally → enter $4,000.
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Working Mother's Child Relief (WMCR)
$0
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You can claim this relief if in the preceding year you are a working mother who is married, divorced or widowed, and maintained a child who is a Singapore Citizen satisfying all conditions under QCR / Child Relief (Disability).
Amount of claim:
Born/adopted before 2024
Born/adopted from 1 Jan 2024
1st child
15% of earned income
$8,000
2nd child
20% of earned income
$10,000
3rd child and beyond
25% of earned income
$12,000
The total child relief (QCR / Child Relief (Disability) + WMCR) is capped at $50,000 per child.
$
The combined total of QCR / Child Relief (Disability) + WMCR is capped at $50,000 per child. Ensure your combined claim across both does not exceed this.
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Parent Relief / Parent Relief (Disability)
$0
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You can claim this tax relief if in the preceding year you supported a dependant (e.g. parent, parent-in-law, grandparent, grandparent-in-law) who:
Was living with you in the same household, or in a separate household where you incurred $2,000 or more in support.
No other person may claim Spouse Relief, Spouse Relief (Disability) or Sibling Relief (Disability) on the same dependant. You may claim up to 2 dependants.
Parent Relief
Parent Relief (Disability)
Stays with you
$9,000
$14,000
Does not stay with you
$5,500
$10,000
$
Add up your agreed share across all dependants. Remember to apportion with siblings if applicable.
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Grandparent Caregiver Relief
$0
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You can claim this tax relief if in the preceding year:
You are a working mother who is married, divorced or widowed;
The caregiver (e.g. parent, parent-in-law, grandparent, grandparent-in-law) was residing in Singapore, looking after your Singapore Citizen child aged 12 and below (or an unmarried child with disability), and not earning annual income exceeding $8,000; and
No one else has claimed GCR on the same caregiver.
Fixed relief: $3,000.
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Sibling Relief (Disability)
$0
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You can claim this tax relief if in the preceding year your dependant was physically disabled or mentally impaired, and was either living with you in the same household in Singapore, or in a separate household where you incurred $2,000 or more in support.
$5,500 per sibling with disability — enter only your agreed share.
$
Max $5,500 per handicapped sibling. Enter your agreed share.
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CPF / Provident Fund Relief
$0
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Compulsory CPF contributions: The full amount of contributions made in the preceding year are generally tax deductible. You may refer to your online CPF statement via my CPF digital service for the amount.
To claim Life Insurance Relief for the Year of Assessment (YA) 2026, you must satisfy all these conditions:
You paid insurance premiums on your own life insurance policy.
The insurance company must have an office or branch in Singapore if your policies are taken on or after 10 Aug 1973.
The total CPF contribution for the following was less than $5,000 in the year preceding the YA:
Compulsory employee's CPF contribution
Compulsory MediSave / voluntary CPF contribution as a self-employed individual.
Types of contributions
Total amount of contributions from YA 2023 onwards
Amount of Life Insurance Relief allowed
a. Compulsory employee CPF contribution
$5,000 or more
Nil
b. Self-employed MediSave / voluntary CPF contribution
Less than $5,000
You may claim the lower of: a. the difference between $5,000 and your CPF contribution; or b. up to 7% of the insured value of your own/your wife's life, or the amount of insurance premiums paid.
Enter the amount after applying both limits: (a) the difference between $5,000 and your total CPF contributions; and (b) the lower of 7% of the insured value of your own/spouse's life, or the actual premiums paid. Take the lower of (a) and (b).
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CPF Cash Top-up Relief
$0
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You can claim this tax relief if in the preceding year you made a cash top-up to the Special Account, Retirement Account (SA or RA), and/or MediSave Account (MA) of:
Yourself: Up to $8,000; and/or
Family members (parents, step-parents, adoptive parents, parents-in-law, grandparents, spouse, siblings): Total up to $8,000.
The top-up must be within the individual's Full Retirement Sum (FRS) for SA/RA or Basic Healthcare Sum (BHS) for MA. For top-up to spouse and siblings, the dependent must not have annual income exceeding $8,000. Cash top-ups attracting a matching grant under MRSS (from 1 Jan 2025) or MMSS (from 1 Jan 2026) do not qualify. For details, refer to CPF cash top-up relief.
$
Capped at $8,000
$
Capped at $8,000 (family income ≤ $8,000 in preceding year)
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Supplementary Retirement Scheme (SRS) Relief
$0
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You will be allowed this tax relief if in the preceding year you made contributions to your SRS account by 31 Dec:
Singapore Citizens / PRs: Up to $15,300
Foreigners: Up to $35,700
You will not be allowed SRS tax relief if your SRS account is suspended as at 31 Dec of the year of contribution, or if the amount contributed is withdrawn from your SRS account in the same year.
$
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NSman Relief (Self / Wife / Parent)
$0
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To qualify for NSman Self Relief:
You must have completed your full-time National Service under the Enlistment Act (Cap. 93); or
You are deemed to have completed such service by the proper authority.
Regulars from MINDEF, the Singapore Police Force, the Singapore Civil Defence Force, the Central Narcotics Bureau, the Singapore Prison Service, and NSmen who have committed any disciplinary or criminal offences in the preceding work year are excluded.
Amount of relief The amount depends on whether you: (1) performed NS activities in the preceding work year*; and (2) are a NS key command and staff appointment holder (KAH).
NS activities performed?
General population
KAH
No
$1,500
$3,500
Yes
$3,000
$5,000
*For YA 2026, the relevant work year is 1 Apr 2025 to 31 Mar 2026.
Ex-NSmen or NS-liable ex-regular servicemen above the statutory age are given the base quantum of $1,500.
To qualify for NSman Wife Relief ($750):
You are a Singapore Citizen in the preceding year; and
Your husband is eligible for NSman Self Relief.
Widows of deceased NSmen may also be eligible for this relief unless they have re-married.
To qualify for NSman Parent Relief ($750):
You are a Singapore Citizen in the preceding year;
Your child is eligible for NSman Self Relief; and
Your child was born to you and your spouse/ex-spouse, or is your step-child or legally adopted child.
Parents of deceased NSmen are also eligible. If you and your son are both NSmen, you will be eligible for either NSman Self Relief or NSman Parent Relief — whichever is higher.
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Rebates
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Tax Rebates
$0
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Tax rebates are deducted directly from your tax payable (after reliefs are applied). Enter any rebates you are entitled to, such as the Parenthood Tax Rebate (PTR). Unutilised PTR balances carried forward from prior years can also be entered here.
$
Rebates reduce tax payable directly. Tax payable will not go below $0.
Total Rebates Applied$0.00
All set! View your full tax calculation.
Estimated Tax Payable
$0.00
Payable via GIRO —
$0.00 / month
⚠️ This is an estimate only. Actual tax payable may differ. Always verify your eligibility before claiming reliefs.
Tax Computation
Net Delivery Income$0.00
Net Driving Income (Taxi / PHC)$0.00
Net Additional Income$0.00
Less: Approved Donations (2.5×)$0.00
Assessable Income$0.00
Less: Personal Reliefs
Total Personal Reliefs$0.00
Applied after $80,000 cap$0.00
Chargeable Income$0.00
Gross Tax Payable$0.00
Less: Tax Rebates$0.00
Estimated Tax Payable$0.00
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