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Reliefs and Allowances for Taxable Individuals, Annual

Reliefs For Taxable Individuals By Type of Relief

Economy

Reliefs For Taxable Individuals By Type of Relief

Updated 8 months ago

IRAS (Inland Revenue Authority of Singapore)

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.

Chart: YA2023 Total Reliefs Claimed by Type of Relief

Data explorer

ReliefsForTaxableIndividualsByTypeofRelief.csv (261 rows, 8.6 KB)

Year of Assessment Text	Type of Relief Text	No. of Claimants Text	Amount Text
(Null)0.0% 20045.0% 20055.4% 20065.0% 20075.0%	(Null)0.0% CPF7.7% Child7.7% NSman7.7% Parent7.7%	(Null)20.3%	(Null)0.0%
2004	Earned Income	na	811669
2004	Wife	na	257212
2004	Child	na	1330232
2004	Handicapped Brother/ Sister	na	10979
2004	Parent	na	740773
2004	CPF	na	5538632
2004	CPF Cash Top-up	na	4573
2004	Life Assurance	na	114079
2004	Course Fees	na	86950
2004	Delivery and Hospitalisation Expenses	na	228

Column legend

Title	Column name	Data type	Unit of measure	Description
Year of Assessment	year_of_assessment	Text	-	-
Type of Relief	type_of_relief	Text	-	-
No. of Claimants	no_of_claimants	Text	-	"na" : Data not available or not applicable
Amount	amount	Text	S$ Thousand	The unit of measure is S$ Thousand.

Analyse this dataset with Colab Notebook

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Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_b08cff1811e8716643614c772f48ba7f"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2015). Reliefs For Taxable Individuals By Type of Relief (2024) [Dataset]. data.gov.sg. Retrieved April 27, 2025 from https://data.gov.sg/datasets/d_b08cff1811e8716643614c772f48ba7f/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg tan_pei_ting@iras.gov.sg

Created on

27 Oct 2015

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)