Mrs Lim, 38, is a lawyer who earns $200,000 a year. She has three children born in 2019, 2024 and 2025, her mother lives with the family, and in 2025 she made a full CPF cash top-up and a full SRS contribution. When she added up her reliefs for her Year of Assessment (YA) 2026 return, the total came to $125,700.
Each relief has its own amount or cap, set by the Inland Revenue Authority of Singapore (IRAS). On top of these, a personal income tax relief cap of $80,000 applies to the total of all reliefs claimed for each YA. A relief is deducted from assessable income before the tax scale applies, so it saves tax at the taxpayer's highest rate, and only tax residents can claim reliefs.
Mrs Lim's claims are $45,700 over the cap, and that $45,700 saves her no tax. IRAS describes 13 personal reliefs. This guide lists each one with its amount for YA 2026, which covers income earned in 2025, and follows her claims against the cap.
What Is The $80,000 Personal Relief Cap?
The cap has applied since YA 2018. According to the IRAS tax reliefs page (checked 27 September 2026), if the total of reliefs claimed is more than $80,000, the reliefs allowed are capped at $80,000.
IRAS applies the cap automatically, and the Notice of Assessment shows the capped figure. Relief above the cap is disregarded and cannot be transferred to a spouse. A taxpayer who expects to exceed the cap can leave a shareable relief, such as qualifying child relief or parent relief, for a spouse or sibling to claim.
Which Family Reliefs Can She Claim?
These amounts are from the IRAS page for each relief, checked 27 September 2026. The dependant's annual income test counts taxable income, most tax-exempt income and foreign-sourced income, and it excludes CPF payouts.
| Relief | Amount For YA 2026 | Main Conditions |
|---|---|---|
| Earned income | $1,000 below 55, $6,000 at 55 to 59, $8,000 from 60 | Automatic; capped at taxable earned income; higher amounts for persons with disability |
| Spouse | $2,000, or $5,500 for a spouse with disability | Spouse's annual income not above $8,000 |
| Qualifying child (QCR) | $4,000 per child, or $7,500 for a child with disability | Child below 16 or studying full-time; child's income not above $8,000 |
| Working mother's child (WMCR) | $8,000, $10,000 and $12,000 for the 1st, 2nd and 3rd child born from 1 January 2024 | 15%, 20% and 25% of earned income for children born earlier |
| Parent | $9,000 living together, $5,500 living apart, per dependant | Up to 2 dependants aged 55 or above; income not above $8,000 |
| Parent (disability) | $14,000 living together, $10,000 living apart | No age or income test |
| Grandparent caregiver | $3,000 | Working mother; grandparent looks after a citizen child aged 12 or below |
| Sibling (disability) | $5,500 per sibling | Sibling lives with the taxpayer, or the taxpayer spends at least $2,000 |
| NSman (self) | $1,500 to $5,000 | Depends on NS activities in the work year and appointment |
| NSman (wife, parent) | $750 each | Automatic |
Source: IRAS
Four details change a claim (IRAS pages checked 27 September 2026):
- The earned income relief page gives age as at 31 December of the previous year.
- QCR and WMCR on the same child are capped at $50,000 together.
- The WMCR page caps a mother's total WMCR at 100% of her earned income.
- From YA 2025, the dependant income limit for spouse, child and parent relief rose from $4,000 to $8,000, so some households that lost a claim under the old limit qualify again.
Mrs Lim's eldest child was born in 2019, so the percentage rule applies: 15% × $200,000 = $30,000. Her second and third children were born in 2024 and 2025, so they get the fixed $10,000 and $12,000. She claims earned income relief of $1,000, WMCR of $30,000 + $10,000 + $12,000 = $52,000, QCR of 3 × $4,000 = $12,000 and parent relief of $9,000. Her family reliefs total $74,000, inside her earned income and the $50,000 limit for each child.
Which Contribution Reliefs Did She Add?
| Relief | Cap For YA 2026 | Main Conditions |
|---|---|---|
| CPF relief (employees) | Compulsory employee contributions | Automatic |
| CPF cash top-up | $16,000 ($8,000 for own accounts, $8,000 for family) | Citizens and PRs; cash top-ups only |
| SRS contribution | $15,300 for citizens and PRs, $35,700 for foreigners | Contribution made by 31 December |
| Life insurance | Lower of $5,000 less CPF contributions, or 7% of the sum insured or the premiums paid | Only if CPF contributions were under $5,000 |
Source: IRAS
The CPF cash top-up relief page and the SRS contributions page (both checked 27 September 2026) also set these rules:
- A top-up to a family member's account qualifies if the family member is a parent or grandparent, or a spouse or sibling with income not above $8,000.
- Top-ups that attract a Matched Retirement Savings Scheme grant do not qualify from YA 2026.
- MediSave top-ups made from 1 January 2026 that attract a Matched MediSave Scheme grant do not qualify from YA 2027.
- Neither scheme refunds a contribution when the relief is lost to the $80,000 cap.
CPF relief for employees is granted on her compulsory contributions. According to the CPF Board's Ordinary Wage ceiling page (checked 8 October 2026), the monthly ceiling was $7,400 for wages paid in 2025. Mrs Lim's monthly salary is $15,000 and her bonus is $20,000:
- Ordinary Wages count up to 12 × $7,400 = $88,800.
- Additional Wages count up to the $102,000 annual salary ceiling less $88,800, which is $13,200 of her $20,000 bonus.
- At the 20% employee rate, her CPF relief is 20% × $102,000 = $20,400.
Mrs Lim's $16,000 top-up and $15,300 SRS contribution add $31,300. With her $74,000 of family reliefs and $20,400 of CPF relief, her claims reach $125,700. Her family reliefs and CPF relief alone come to $94,400, already above the cap before either contribution.
Read Also: SRS Or CPF Cash Top-Up: Which Cuts More Tax In 2026?
Which Reliefs Have Lapsed Or Changed?
| Change | Takes Effect From |
|---|---|
| Foreign domestic worker levy relief lapsed | YA 2025 |
| Dependant income limit raised from $4,000 to $8,000 | YA 2025 |
| WMCR becomes a fixed amount for children born from 1 January 2024 | YA 2025 |
| Course fees relief lapsed | YA 2026 |
| Life insurance relief covers a wife's premiums on her husband's policy | YA 2026 |
| Spouse relief covers maintenance paid by a legally separated wife | YA 2026 |
Source: IRAS
The fixed WMCR from YA 2025 applies to Mrs Lim's two younger children. Her eldest, born in 2019, stays on the older percentage rule, which gives $30,000 at her income.
How Far Over The Cap Did She Go?
| Relief (Mrs Lim) | Amount |
|---|---|
| Working mother's child relief ($30,000 + $10,000 + $12,000) | $52,000 |
| CPF relief (20% × $102,000) | $20,400 |
| Qualifying child relief (3 × $4,000) | $12,000 |
| Parent relief | $9,000 |
| CPF cash top-up relief | $16,000 |
| SRS relief | $15,300 |
| Earned income relief | $1,000 |
| Total claimed | $125,700 |
| Total allowed | $80,000 |
Source: IRAS relief amounts, CPF Board wage ceilings
The $45,700 above the cap saves her nothing, and IRAS applies the cap without a separate notice. Her chargeable income is $200,000 less the $80,000 allowed, or $120,000, and her tax is $7,950. Without the cap, her chargeable income would have been $74,300. The extra $45,700 would have saved her 11.5% × $40,000 = $4,600 and 7% × $5,700 = $399, a total of $4,999.
The Three Limits On A Relief
A relief is limited in this order:
- The relief's own cap, such as $16,000 for CPF top-ups or $15,300 for SRS. A contribution above the cap still goes into the account and still earns, but the relief stops at the cap.
- The $80,000 overall cap. Every personal relief counts towards it, and relief above it does not reduce tax.
- Chargeable income itself. A relief cannot take it below zero, and the first $20,000 is taxed at 0%.
Mrs Lim's claims passed the first limit and stopped at the second. A taxpayer who contributes to SRS in a low-income year meets the third and may save no tax at all, while the money stays in SRS until the withdrawal age.
How Much Tax Does A Relief Save?
The saving is the difference between the tax before the relief and the tax after it. The table shows the saving from a $15,300 SRS contribution at seven chargeable incomes, using the IRAS resident tax rates for YA 2024 onwards (checked 27 September 2026).
| Chargeable Income | Tax Before | Tax After $15,300 Relief | Tax Saved |
|---|---|---|---|
| $40,000 | $550 | $94 | $456 |
| $60,000 | $1,950 | $879 | $1,071 |
| $80,000 | $3,350 | $2,279 | $1,071 |
| $100,000 | $5,650 | $3,890.50 | $1,759.50 |
| $150,000 | $12,450 | $10,155 | $2,295 |
| $200,000 | $21,150 | $18,396 | $2,754 |
| $300,000 | $40,550 | $37,490 | $3,060 |
Source: IRAS resident tax rates
Multiplying the relief by the marginal rate gives an upper limit only. At $90,000, the shortcut gives $15,300 × 11.5% = $1,759.50. The relief takes income down to $74,700, across the boundary into the 7% band, and tax falls from $4,500 to $2,979, a saving of $1,521.
Read Also: Singapore Income Tax Rates For YA 2026
Read Also: Work Out Your Household's Income Tax And Reliefs In Cashmere Pocket
What Did The Lims Decide?
Qualifying child relief and parent relief can both be shared, so Mr Lim claimed all $12,000 of QCR and the $9,000 parent relief for his mother-in-law. Mrs Lim's claims fell to $104,700, still $24,700 over the cap, and her tax stayed at $7,950. His chargeable income fell from $95,000 to $74,000, and his tax fell by 11.5% × $15,000 = $1,725 and 7% × $6,000 = $420, a total of $2,145.
The $24,700 still over the cap is part of her 2025 top-up and SRS contribution, which saved her no tax. For 2026, Mrs Lim is making neither contribution, because her WMCR, CPF relief and earned income relief already come to $73,400 before any shared relief.
Automatic reliefs need no action, and family reliefs follow from a household's circumstances. The contribution reliefs are a choice, and they save the most for taxpayers with chargeable income above $80,000 who have room left under the $80,000 cap. Households with low income, or with family reliefs close to the cap like Mrs Lim, save less from each contribution, and the right claim depends on income, dependants and whether the household can leave money in CPF or SRS for many years.