If you support a husband or wife who earns little or no income, you may be able to lower your income tax bill. Spouse relief Singapore taxpayers can claim is one of the personal reliefs offered by IRAS, the Inland Revenue Authority of Singapore. It sits alongside a separate, higher relief for supporting a spouse with a disability.
This guide explains who can claim Spouse Relief and Handicapped Spouse Relief, how the income cap works, what happens with a former spouse, and how to make the claim. It is general information, not tax advice. Relief amounts and conditions are reviewed in the annual Budget, so always check the current rules on the IRAS website before you file.
What Spouse Relief Is
A tax relief reduces your chargeable income, which is the income your tax is calculated on. It is not a cash payment. If you claim a relief, your taxable income goes down, and so does the tax you pay.
Spouse Relief recognises that supporting a husband or wife who is not earning much costs money. At the time of writing, IRAS sets Spouse Relief at $2,000 and Handicapped Spouse Relief at $5,500. Because these figures can change, confirm the current amounts on the IRAS website for the Year of Assessment (YA) you are filing for. The YA is the year you file, covering income from the previous calendar year.
Like other personal reliefs, Spouse Relief counts towards the overall cap on personal income tax reliefs that IRAS applies to each taxpayer.
Who Can Claim Spouse Relief
Both husbands and wives can claim, as long as the conditions are met. Broadly, IRAS looks at the following for the year before the YA:
- You were a Singapore tax resident. Personal reliefs are generally only available to tax residents.
- You were legally married, and your spouse was living with you or supported by you.
- Your spouse’s annual income did not exceed the income cap. IRAS has set this at $4,000 for the year. What counts as income for this test can include more than salary, such as certain foreign income and other types of income, so check IRAS’s definition carefully.
- No one else is claiming the same relief for your spouse. If your spouse is claiming relief for you, you generally cannot both claim for each other.
If you are separated, divorced or your spouse lives apart from you, different rules can apply. Read the conditions on IRAS, or contact IRAS directly if your situation is not clear.
Handicapped Spouse Relief
Handicapped Spouse Relief is a higher relief for taxpayers who support a spouse with a physical or mental disability. It is meant to recognise the extra costs of care.
Key points to note:
- Your spouse must be physically or mentally handicapped, according to IRAS’s criteria. IRAS may ask for supporting documents, such as a medical report, when you first claim.
- The income cap rules may differ from regular Spouse Relief. IRAS has adjusted these conditions over the years, so check the current requirement for the YA you are filing.
- You claim one or the other. You cannot claim both Spouse Relief and Handicapped Spouse Relief for the same spouse in the same year.
If you also care for other family members with a disability, look at related reliefs such as Handicapped Parent Relief or Handicapped Child Relief. Our full guide to income tax reliefs in Singapore lists the main options.
| Feature | Spouse Relief | Handicapped Spouse Relief |
|---|---|---|
| Purpose | Supporting a low-income spouse | Supporting a spouse with a physical or mental disability |
| Amount (check IRAS for current YA) | $2,000 at time of writing | $5,500 at time of writing |
| Spouse’s income test | Must not exceed the income cap | Check the current IRAS condition |
| Supporting documents | Usually none at filing | Medical evidence may be requested on first claim |
| Can be combined for same spouse? | No, choose one | No, choose one |
Spouse Relief for a Former Spouse
You may be able to claim Spouse Relief if you are paying maintenance to a former spouse under a court order or a formal agreement. In this case, the relief is generally limited to the actual amount of maintenance you paid in the year, up to the Spouse Relief amount.
Important points:
- The maintenance must be paid under a legal obligation, such as a court order or a separation or divorce agreement.
- Voluntary payments may not qualify. Check with IRAS if you are unsure.
- Keep records of the order and your payments in case IRAS asks for them.
Divorce and maintenance arrangements can be complicated. If you have just separated, a family lawyer can explain your obligations, and IRAS can confirm how the relief applies to you.
How to Claim Spouse Relief
Most taxpayers file their returns online through myTax Portal during the filing season, which usually runs from March to April. You log in with Singpass, the national digital identity.
The steps are broadly:
- Log in to myTax Portal and open your income tax return for the YA.
- Go to the reliefs section and select Spouse Relief or Handicapped Spouse Relief.
- Enter your spouse’s details, including their identification number, and confirm they meet the conditions.
- Submit your return and keep any supporting documents.
Some reliefs are carried forward automatically from your previous return. If you claimed Spouse Relief last year, it may appear in your pre-filled return. Check that it still applies. If your spouse started working or their income went above the cap, you must remove the claim.
If you are on the No-Filing Service and do not normally file a return, you may still need to log in and update your relief claims if your circumstances change. IRAS explains how to do this on its website.
Common Mistakes to Avoid
- Forgetting the income cap. A spouse who picked up part-time or freelance work during the year may no longer qualify.
- Both spouses claiming for each other. Agree beforehand who will claim, if either of you can.
- Leaving an old claim in place. Carried-forward claims stay your responsibility. Wrong claims can lead to penalties.
- Missing related reliefs. If you have children, look at reliefs for parents too. Our guide on tax reliefs and rebates for parents in Singapore covers them.
- Assuming non-residents can claim. Personal reliefs are generally for tax residents only.
Who to Ask
IRAS is the authority on all income tax reliefs. Its website has the current amounts, conditions and examples, and you can contact IRAS through its online channels if your case is unusual. For complex family or cross-border situations, a tax adviser can help you work out the best approach.
Claiming Spouse Relief correctly is a small step, but it is one that many eligible households miss. Checking each year takes only a few minutes.
Official sources: IRAS
Further reading: Life Insurance Relief in Singapore: Who Can Still Claim It · NSman Tax Relief Explained: Self, Wife and Parent Relief