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Collection: Reliefs and Allowances for Taxable Individuals, Annual

Dataset: Reliefs For Taxable Individuals By Type of Relief

Economy

Reliefs For Taxable Individuals By Type of Relief

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.
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.

Data from 2004 to 2025

Last updated 7 days ago (2 Sep 2026)

Chart: YA2025 Total Reliefs Claimed by Type of Relief

Data explorer

ReliefsForTaxableIndividualsByTypeofRelief.csv (287 rows, 9.2 KB)

Year of Assessment Year (YYYY)	Type of Relief Text	No. of Claimants Numeric	Amount Numeric
(Null)0.0% 20044.5% 20054.9% 20064.5% 20074.5%	(Null)0.0% CPF7.7% NSman7.7% Parent7.7% Course Fees7.7%	(Null)18.5%	(Null)0.0%
2004	Earned Income		811669
2004	Wife		257212
2004	Child		1330232
2004	Sibling (Disability)		10979
2004	Parent		740773
2004	CPF		5538632
2004	CPF Cash Top-up		4573
2004	Life Insurance		114079
2004	Course Fees		86950
2004	Delivery and Hospitalisation Expenses		228

Column legend

Title	Column name	Data type	Unit of measure	Description
Year of Assessment	year_of_assessment	Year (YYYY)	-	-
Type of Relief	type_of_relief	Text	-	-
No. of Claimants	no_of_claimants	Numeric	-	Blank: Data not available or not applicable
Amount	amount	Numeric	S$ Thousand	-

Analyse this dataset with Colab Notebook

1. Copy this dataset ID: d_b08cff1811e8716643614c772f48ba7f
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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.

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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 (2026) [Dataset]. data.gov.sg. Retrieved September 9, 2026 from https://data.gov.sg/datasets/d_b08cff1811e8716643614c772f48ba7f/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sg melissa_lim@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)