Reliefs and Allowances For Taxable Individuals

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* From Year of Assessment 2018, the total amount of personal income tax reliefs which an individual can be allowed is subject to an overall relief cap of S$80,000 per year. * Life Insurance Relief was previously known as Life Assurance Relief. * Sibling Relief (Disability) was previously known as Handicapped Brother/ Sister Relief. * From YA2025, Child Relief is presented as two separate components - Qualifying Child Relief and Working Mother's Child Relief. * Foreign Maid Levy Relief has been discontinued with effect from YA2025. * There will be differences between the Net Tax Assessed (NTA) and the Tax Collection published on data.gov.sg. NTA is the net tax assessed to be payable or repayable by an entity after taking into account allowable tax credits, tax remission, tax rebates and tax deducted at source, for a specific tax period. This might be different from the amount of tax collected as the taxes could be collected or refunded across different Financial Years (FY) due to taxpayers paying their taxes via GIRO instalments or having their past years’ assessments reviewed.