Parenthood Tax Rebate in Singapore

Parenthood Tax Rebates Scheme in Singapore

Parenthood Tax Rebate or PTR is given to parents who are married, widowed, or divorced. Parents can claim rebate to the tune of S$20,000 for each child.

Qualifying Conditions

To encourage more children among parents who are tax residents, the Singapore government offers this rebate. You can be widowed, married, or divorced, but you have to be a tax resident in Singapore to be eligible.

Parenthood Tax Rebate(PTR) Amount

How much rebate you get is based on the order of your child. It is also determined by the year they were born. The table below shows you the PTR amounts you could be entitled to:

Child Order PTR Amount
(Children born between 2004-07)
PTR Amount
(Children born in 2008 and later)
First child Nil S$5,000
Second child S$10,000 S$10,000
Third child S$20,000 S$20,000
Fourth child S$20,000 S$20,000 
Fifth child & subsequent Nil S$20,000 for each child

How to Decide the Order of the Child?

How much rebate you can claim on a child is decided by finding out the order of the child in the family. Where the child falls, in terms of PTR, is based on conditions such as:

If your child is born to your spouse or former spouse and you. Your child’s date of birth mentioned in their birth certificate will determine the order.
Your child is born to your spouse or former spouse and you before you got married. The date of your marriage will determine the order.
The child is your step-child. Your child’s date of birth shown in their birth certificate is the determining factor.
Your child was legally adopted. This would be the date of adoption as mentioned in the adoption documents.

If a child had a sibling who passed away, the deceased child will be considered when deciding how many siblings the child had when they were born, adopted, or the day their parents got married.

Your child cannot be considered a member in 2 families. Any children from a former marriage can only be part of the household of one parent. This is determined after considering the following:

  • Custody rights.
  • Living arrangements for the child.
  • Care and control.

How much of rebate your spouse and you get can be decided by the both of you. However, if you are unable to reach an agreement on the PTR split, IRAS will divide it equally. IRAS will also intervene if the percentage of rebate you claim doesn’t reach 100%.

When to Claim Parenthood Tax Rebates?

Find out which year you can claim rebate for and what conditions your child needs to fulfil for you to be eligible.

For Children Adopted or Born on 1 January 2008 or Later

Claim Rebates: The year child was born
  • Your child was born to your spouse or former spouse and you on 1 January 2008 or later. You were also married to your spouse or former spouse at the time.
  • Your child also should have been a citizen of Singapore when they were born or became a citizen in 12 months.
Claim Rebates: The year you got married.
  • If your child was born to your spouse or former spouse and you on 1 January 2008 or later. This was before you got married to your spouse or former spouse, but your marriage was registered prior to your child becoming 6 years old.
  • Additionally, your child should be a citizen of Singapore when you got married or in 12 months following your marriage.
Claim Rebates: The year you adopted child.
  • Your child was legally adopted on 1 January 2008 or later, while you were married, but prior to your child becoming 6 years old.
  • Your child should also have been a citizen of Singapore when they were adopted or become a citizen in 12 months.
Ways to Reduce Income Tax Bills in Singapore

For Children Adopted or Born Before 1 January 2008

If your first child was born or adopted before 1 January 2008, you won’t be able to claim PTR. You can, however, claim PTR for subsequent children provided you meet the following criteria:

The year your child was born.
  • Your child was born to your spouse or former spouse and you on 1 January 2004 or later. You were also married to your spouse or former spouse at the time.
  • Your child also should be a citizen of Singapore when he/she was born or become a citizen in 12 months.
The year you got married.
  • Your child was born to your spouse or former spouse and you on 1 January 2004 or later. This was before you got married, but your marriage was registered prior to your child becoming 6 years old.
  • Your child should have also been a citizen of Singapore when you got married or should have become a citizen 12 months from your marriage date.
The year you adopted your child.
  • Your child was legally adopted between 1 January 2004 and 1 January 2006.
  • Or your child was legally adopted on 1 January 2006 or later, but before he/she becomes 6 years old.
  • Your child should have also been a citizen of Singapore during the time of the adoption or should have become a citizen in 12 months.

If your child was born abroad, you could still qualify for income tax rebates provided you meet the eligibility criteria. This includes your child turning a citizen of Singapore in the specified time.

PTR on a Child Given Up for Adoption

If you give up your child in the year he/she is born, you will not be entitled to any Parenthood Tax Rebate. And if your child is given up for adoption after the year they are born, any remaining PTR balance gets forfeited.

Keep Notes of IRAS Tax Filing Deadlines

Marriage is Dissolved or Spouse Passes Away

If you get divorced, both you and your former spouse can still utilise any leftover balance in your PTR accounts against future liability for tax.

When a spouse passes away, you can still make use of any remaining balance in your PTR accounts. This balance can be offset against any future tax you may be liable for.

How to File Parenthood Tax Rebate?

You can request the rebate either by paper filing or requesting it online.

For online Filing:

If you are claiming this rebate for the first time you will need to:

  • Log in to the myTax Portal using your IRAS PIN or SingPass.
  • Navigate to the “Individuals” section and access Form B or B1.
  • Choose “Edit My Tax Form”.
  • Navigate to “4. Deductions, Reliefs, and Parenthood Tax Rebate”.
  • Choose “Parenthood Tax Rebate (For NEW Claims Only)”.
  • Click on the “Update” button to fill in your claim.

If you have claimed this rebate before and you have unused PTR balance, it will get carried forward automatically against any tax liability you have.

For paper filing:

Are you claiming for the first time? If yes, you need to acquire a Form B1 or Form B and fill in your child’s details in Appendix 2. If you have claimed this rebate before, you will still have to procure Form B1 or Form B. Any leftover balance in your PTR account gets carried forward automatically. This amount will be used to offset any tax you may have in the future.

Unused Parenthood Tax Rebate

If you haven’t fully used the PTR amount for a given year, don’t worry. Any remaining amount that doesn’t get used will not be lost. It gets carried forward and will be used against any future taxes you are liable to pay. You will not be able to have any remaining balance refunded though.

How to Get Tax Refunds in Singapore
Transfer of Leftover PTR to Spouses

Do you have any leftover PTR balance in your account? You can have it transferred to your spouse. By signing in to myTax Portal you can access your PTR balance and transfer any remaining amount to your spouse. To have your income tax payable adjusted, you need to send an email to IRAS.

Now that you have understand Parenthood Tax Rebate, you can claim it if you are eligible and calculate the amount you are eligible for. You can also carry any balances forward or transfer it to your spouse if you so choose.


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