Benjamin, 36, is a product manager with $120,000 of chargeable income. His wife Jia Hui, 34, is an accountant with $96,000. They own a four-room HDB flat, hold $70,000 in savings, and expect their first child in March 2027. Jia Hui is weighing whether to stop work for a year, and the couple estimated their household's income tax by adding both incomes and reading the total off the tax table. That gave $24,190.
Singapore has no joint filing. The Inland Revenue Authority of Singapore (IRAS) assesses each spouse on their own income, with their own tax bands and their own reliefs.
Benjamin pays $7,950 and Jia Hui pays $5,190, which comes to $13,140. Their combined estimate is $11,050 too high. The sections below follow the couple through where that difference comes from, which child reliefs they can share, and what changes if Jia Hui stops work.
How Does IRAS Tax Benjamin And Jia Hui?
Each spouse files a separate return and receives a separate notice of assessment. Both spouses start from the bottom of the resident scale, so each person's first $20,000 of chargeable income is taxed at 0%.
The resident rates below are from the IRAS individual income tax rates page (checked 27 September 2026) and apply from YA 2024 onwards. The full scale is in the rates piece, as published on 22 September 2026.
| Chargeable income | Tax | |
|---|---|---|
| Benjamin | $120,000 | $7,950 |
| Jia Hui | $96,000 | $5,190 |
| Two bills | $216,000 | $13,140 |
| One combined bill | $216,000 | $24,190 |
Source: IRAS
Jia Hui's tax is $3,350 on her first $80,000, plus 11.5% × $16,000 = $1,840, for $5,190. On a combined $216,000, the tax is $21,150 on the first $200,000, plus 19% × $16,000 = $3,040, for $24,190. The combined figure is $11,050 more than the two bills.
These figures are chargeable income, which is income after CPF relief and personal reliefs. Benjamin's $120,000 is therefore lower than his salary, and the couple can check each figure against the chargeable income on their notices of assessment.
Read Also: Singapore Income Tax Rates For YA 2026
Why Do Their Two Incomes Pay Less Than One?
The $11,050 comes from three sources:
- Each spouse has their own $20,000 taxed at 0%.
- Jia Hui's income climbs the bands from the bottom of the scale, so none of it is taxed at the 15%, 18% or 19% rates that a combined income would reach.
- Each spouse claims their own reliefs, with their own $80,000 relief cap.
The gap grows with income. The table below compares a household income earned by one person with the same income split between two. Benjamin and Jia Hui are in the $216,000 row.
| Household chargeable income | Split between spouses | Tax on two bills | Tax on one income | Difference |
|---|---|---|---|---|
| $100,000 | $50,000 + $50,000 | $2,500 | $5,650 | $3,150 |
| $160,000 | $80,000 + $80,000 | $6,700 | $13,950 | $7,250 |
| $160,000 | $120,000 + $40,000 | $8,500 | $13,950 | $5,450 |
| $216,000 (Benjamin and Jia Hui) | $120,000 + $96,000 | $13,140 | $24,190 | $11,050 |
| $300,000 | $150,000 + $150,000 | $24,900 | $40,550 | $15,650 |
Source: IRAS
An even split pays the least. A household with $160,000 split $80,000 each pays $6,700, while the same total split $120,000 and $40,000 pays $8,500.
Which Reliefs Will Their Child Bring?
Most reliefs belong to one taxpayer. A few child and parent reliefs can be split between spouses, or between siblings, by an agreed apportionment. The figures below are from the IRAS page on tax savings for married couples and families and the Parent Relief page, both checked 27 September 2026, for YA 2026.
| Relief or rebate | Amount | Who can claim |
|---|---|---|
| Qualifying Child Relief (QCR) | $4,000 per child | Shared between parents |
| QCR (Disability) | $7,500 per child | Shared between parents |
| Working Mother's Child Relief (WMCR) | $8,000, $10,000, $12,000 for the 1st, 2nd, 3rd and later child born or adopted on or after 1 January 2024 | Mother only |
| Parent Relief, living together | $9,000 per dependant | Shared among claimants |
| Parent Relief, not living together | $5,500 per dependant | Shared among claimants |
| Parenthood Tax Rebate (PTR) | $5,000 for the first child | Shared between parents |
Source: IRAS
For a child born or adopted before 1 January 2024, WMCR is 15%, 20% and 25% of the mother's earned income for the first, second, and third and later child. QCR and WMCR together are capped at $50,000 per child.
Parent Relief is available for up to two dependants aged 55 or above whose annual income was not more than $8,000. If a taxpayer has claimed Spouse Relief on a parent, that parent's children cannot claim Parent Relief on the same person.
The PTR is a rebate, so it comes off tax payable after reliefs. IRAS carries any unused amount forward to later years until the rebate is used in full. A child born in March 2027 is first claimed on 2027 income, in YA 2028, and the figures below assume the YA 2026 amounts still apply then.
Read Also: Singapore Personal Tax Reliefs For YA 2026 And The $80,000 Cap
Which Of Them Should Claim Qualifying Child Relief?
A relief comes off the top of a taxpayer's chargeable income. It saves the most tax when the spouse with the higher marginal rate claims it.
Both of their incomes sit in the 11.5% band. A $4,000 QCR saves 11.5% × $4,000 = $460 whichever of them claims it, so the split makes no difference to their total.
Another couple shows a case Benjamin and Jia Hui cannot. Kumar has $124,000 of chargeable income and Deepa has $82,000. The top $4,000 of Kumar's income is taxed at 15%, so a $4,000 QCR saves him $600. On Deepa's return, the same relief saves 11.5% × $2,000 + 7% × $2,000 = $370. The couple saves $230 more when Kumar claims the full relief.
A large relief can push the higher earner's income below the other spouse's band, and a split then saves more. If Kumar has $124,000 and Deepa has $121,000, $8,000 of QCR for two children saves $1,060 when Kumar claims all of it. Split $4,000 each, it saves $600 for Kumar and $495 for Deepa, a total of $1,095.
What If Jia Hui Stops Working?
According to the IRAS Spouse Relief page (checked 27 September 2026), a taxpayer can claim Spouse Relief of $2,000 for YA 2026 if the spouse lived with or was supported by the taxpayer in 2025, and the spouse's annual income in 2025 was not more than $8,000. Spouse Relief (Disability) is $5,500, and the income limit does not apply to it.
The limit was $4,000 up to YA 2024 and rose to $8,000 from YA 2025. Annual income for this test includes tax-exempt income such as bank interest, dividends and pensions, and foreign-sourced income whether or not it was remitted to Singapore. CPF payouts are excluded.
The relief does not taper. At $8,000 the taxpayer claims the full $2,000, and at $8,001 the taxpayer claims nothing. This is the only relief where one spouse's income changes the other spouse's tax.
If Jia Hui stops work at the end of 2026 and her 2027 income stays at $8,000 or less, the household loses her income and the $5,190 she pays on it today. She has no earned income, so she cannot claim WMCR. Benjamin claims Spouse Relief and QCR, which take his income to $114,000 and his tax to $3,350 + 11.5% × $34,000 = $7,260. The $5,000 PTR then brings his bill to $2,260.
Read Also: SRS Or CPF Cash Top-Up: Which Cuts More Tax In 2026?
What Did Benjamin And Jia Hui Decide?
Jia Hui returns to work after her maternity leave. On 2027 income, the $8,000 WMCR takes her income to $88,000 and her tax to $4,270. Benjamin claims the $4,000 QCR, so his tax is $7,490, and the $5,000 PTR brings it to $2,490. Their two bills come to $6,760. That is $4,500 more than Benjamin's $2,260 if she stops, and the couple judge it small against her salary.
Dual-income households with similar incomes pay the least tax for a given total, and single-income households pay the most and depend more on Spouse Relief. Shared reliefs such as QCR and Parent Relief usually save most with the higher earner, but a split can save more when the relief is large or the two incomes are close. The right split depends on each spouse's band in that year, so couples with children or supported parents recheck it when an income changes.
Read Also: Work Out Your Household's Income Tax And Reliefs In Cashmere Pocket