The Singapore government has enhanced its tax relief support for caregivers in 2025 by increasing the Grandparent Caregiver Relief (GCR) from S$3,000 to S$4,000. This update, which takes effect for Year of Assessment (YA) 2026, offers working mothers up to S$400 more in tax savings—a significant improvement aimed at acknowledging and supporting informal caregiving within families.
The enhancement reflects Singapore’s broader commitment to strengthening intergenerational support and recognising the role of grandparents in raising young children, especially in dual-income households.
Overview of the Grandparent Caregiver Relief (GCR)
| Feature | Details |
|---|---|
| Scheme | Grandparent Caregiver Relief (GCR) |
| Effective Year | For income earned in 2025 (YA 2026) |
| Updated Relief Amount | Increased from S$3,000 to S$4,000 |
| Potential Tax Savings | Up to S$400 additional tax benefit |
| Eligibility | Working mothers with young children cared for by grandparents |
| Administered by | Inland Revenue Authority of Singapore (IRAS) |
Eligibility Criteria
To claim the Grandparent Caregiver Relief, the claimant must satisfy the following conditions:
- Working Mother
- Must be a female Singapore tax resident who was employed or carrying on a business in 2025.
- Claimant must be the biological or adoptive mother of the child.
- Child’s Age
- The child must be 12 years old or younger as of 31 December 2025.
- Caregiver
- Care must be provided by the child’s grandparent, either biological or adoptive.
- The grandparent must not be working, or only working part-time, during 2025.
- Residency
- The child must reside in Singapore and caregiving must have taken place in Singapore.
- Claim Restrictions
- Relief can only be claimed by one working mother per child, even if more than one is eligible.
Note: The grandparent does not need to live in the same household as the child to qualify.
What Has Changed in 2025
| Year | Relief Amount | Description |
|---|---|---|
| Prior to 2025 | S$3,000 | Standard Grandparent Caregiver Relief |
| 2025 Update | S$4,000 | Increased relief for YA 2026 |
The additional S$1,000 in relief can result in an estimated S$400 reduction in tax payable, depending on the claimant’s tax bracket.
How to Claim the GCR
| Step | Action |
|---|---|
| When to File | During annual income tax filing, between Feb–Apr 2026 |
| Where to File | Through the IRAS e-Filing portal (myTax Portal) |
| Information Required | – Name and NRIC of the grandparent caregiver – Child’s details |
| Declaration | You must confirm that caregiving was provided and that the grandparent was not working full-time during the year. |
IRAS may request supporting documentation if clarification is needed.
Frequently Asked Questions
Q: Can I claim the relief if my child is also attending childcare or is cared for by a helper?
Yes. As long as a grandparent provided some form of care during the year, the GCR can be claimed.
Q: Can fathers claim the relief?
No. The GCR is only available to working mothers who meet the qualifying criteria.
Q: Do I need to live with the grandparent?
No. Co-residency is not required, but the caregiving must have taken place in Singapore.
Why This Relief Matters
This enhancement aligns with broader government efforts to:
- Acknowledge informal caregiving by grandparents
- Alleviate the financial burden on working mothers
- Reinforce support for family-based care models
- Complement other reliefs such as the Working Mother’s Child Relief (WMCR) and Parent Relief
Conclusion
With the Grandparent Caregiver Relief raised to S$4,000 in 2025, working mothers now have an opportunity to enjoy greater tax savings while recognising the valuable role that grandparents play in raising young children. As no separate application is required beyond regular tax filing, eligible claimants are encouraged to take full advantage of this updated support when filing their taxes in YA 2026.
This measure not only provides tangible financial benefits but also reinforces the importance of multigenerational family support in Singapore’s social framework.