Inland Revenue Authority of Singapore (IRAS)
Spouse Relief/Spouse Relief (Disability)
Tax relief for supporting spouse or disabled spouse.
Overview
Spouse Relief and Spouse Relief (Disability) are tax reliefs for male and female taxpayers who support their spouses.
The relief recognises financial support provided to a spouse, with higher relief for spouses with disabilities.
Key Details:
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The annual income threshold for the supported spouse is $8,000 for Year of Assessment 2025 (previously $4,000).
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Spouse Relief (Disability) applies if the spouse is physically disabled or mentally impaired, with specific certification required.
Scheme type
Who qualifies
Eligibility groups
What you receive
Eligibility details
To claim Spouse Relief for YA 2025, you must: 1) Have a spouse living with or supported by you in 2024; 2) The spouse's annual income must not exceed $8,000 (for YA 2025; $4,000 for YA 2024 and before). Annual income includes taxable, tax-exempt (except CPF payouts), and foreign-sourced income. If claiming Spouse Relief (Disability), the income condition does not apply if the spouse is physically disabled or mentally impaired. For Spouse Relief (Disability), a doctor must certify the spouse requires assistance in any one of 6 Activities of Daily Living (physical disability) or is impaired in any one of 3 areas for mental impairment. First-time claims require supporting documents (doctor's certification, disability association letter, or medical report). Legally separated individuals may claim if maintenance is paid under Court Order or Deed of Separation. Divorced individuals paying alimony are not eligible.
How to apply
e-Filing: Log in to IRAS via Singpass or SFA, go to 'Individuals' > 'File Income Tax Return', select 'File', go to 'Deductions, Tax Reliefs and Rebates', select 'Add New' > 'Spouse', fill in details and update. If relief was allowed last year, it will be pre-filled. For first-time Spouse Relief (Disability) claims, upload/attach required documents during filing. For paper filing (Form B1 & B), complete 'Spouse/Spouse Relief (Disability)' and spouse particulars in Appendix 2. Amendments can be made by re-filing online by 18 Apr or via the 'Object to Assessment' digital service within 30 days of receiving your tax bill.
Important Information
Scheme details may change. Check the official agency website for the latest eligibility, benefits, and application information.
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