#asinglelove:The Directory

Useful information for single unmarried mothers in Singapore

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Tax Reliefs

The government provides various subsidies and leave benefits to support working mothers who have children. However, unmarried single mothers are not eligible for any of the tax reliefs. You are only eligible for the Foreign Domestic Worker Levy Concession.

Scheme and Eligibility Criteria Amount Eligibility
Foreign Domestic Worker Levy Concession

  • Employs a foreign domestic worker
  • Has a child below 16 years old, and/or has a parent or grandparent who is a Singapore citizen aged 65 years or above living at same address 
  • Reduce monthly levy from $265 to $60
  • Up to 2 workers per household
Grandparent Caregiver Relief

  • Working mother
  • Parent or grandparent living in Singapore who looks after your children and not working
  • Up to $3,000
Working Mother’s Child Relief (WMCR)

  • Working mother
  • Singapore citizen child who qualifies for QCR or HCR
  • 1st child: 15% of mother’s income
  • 2nd child: 20% of mother’s income
  • 3rd and higher: 25% of mother’s income
Qualifying Child Relief (QCR) / Handicapped Child Relief (HCR)

  • Child below 16 years old or studying full-time
  • Child has no annual income exceeding $4,000
  • Child is mentally or physically handicapped
  • QCR: $4,000 per child
  • HCR: $7,500 per child
  • QCR/HCR + WCMR total capped at $50,000 per child
Parenthood Tax Rebate (PTR)

  • Singapore tax resident
  • Singapore citizen child
  • Child born or adopted on or after 1 January 2008
  • 1st child: $5,000
  • 2nd child: $10,000
  • 3rd and higher: $20,000
Foreign Maid Levy Relief (FML)

  • Employs a foreign domestic worker
  • Twice the total foreign domestic worker levy paid in previous year