Grandparent Caregiver Relief and the maid levy relief

Short answerGrandparent Caregiver Relief (GCR) is an income tax relief of SGD 3,000 from IRAS for a working mother whose parent, parent-in-law, grandparent or grandparent-in-law looks after her Singapore citizen child aged 12 or below. For YA 2026, the grandparent must have lived in Singapore and earned no more than SGD 8,000 in 2025. The separate tax relief on a domestic helper's levy has ended: IRAS says YA 2024 was the last year it could be claimed.

Many families lean on grandparents for childcare, sometimes alongside a domestic helper. This guide sets out the income tax relief IRAS gives working mothers when a grandparent cares for their child, and what happened to the old tax relief on a helper's levy. It uses only IRAS and Made for Families, checked on 16 Oct 2026. It is general information, not tax advice; IRAS has the final word on your own claim.

Who can claim Grandparent Caregiver Relief

IRAS gives GCR to working mothers. Single taxpayers and men cannot claim it. To claim for YA 2026, all of these must apply:

• You: a working mother who is married, divorced or widowed.
• The caregiver: your or your husband's parent, grandparent, step-parent, step-grandparent, adoptive parent or adoptive grandparent, including those of an ex-husband.
• Where they live: the caregiver lived in Singapore in 2025, with only temporary absences such as short holidays. For a caregiver who is not Singaporean, IRAS says this generally means staying at least 8 months in the year.
• The child: a Singapore citizen aged 12 or below in 2025, or an unmarried Singapore citizen child with a disability, of any age.
• The caregiver's income: no more than SGD 8,000 in 2025 from a trade, business, profession, vocation or employment. IRAS raised this limit from SGD 4,000 from YA 2025, and says a caregiver receiving a pension is not regarded as working.
• One claim per caregiver: no one else has claimed GCR on the same grandparent.

How much, and who claims it

• The relief is SGD 3,000 a year. Made for Families describes it the same way.
• If both grandparents look after your child, you can claim on one of them only, so SGD 3,000 is the most you can get.
• If your mother looks after your children and your sister's children, only one of you can claim GCR on her. If your father minds your sister's children and your mother minds yours, you can each claim on a different parent.
• GCR can sit alongside other reliefs on the same person. IRAS's examples: you can claim Parent Relief and GCR on your mother if you qualify for both, and you can claim GCR on your mother even if your father claims Spouse Relief on her.
• Made for Families notes that all personal income tax reliefs together are capped at SGD 80,000 for each Year of Assessment.

How to claim

1. Log in to myTax Portal with Singpass and go to Individuals, then File Income Tax Return.
2. Under "4. Deductions, Tax Reliefs and Rebates", select Add New, then Grandparent Caregiver, fill in the details and select Update.
3. On paper, complete the Grandparent Caregiver Relief item on Form B1 or B, and the caregiver's details in Appendix 2.

IRAS says that once the relief has been allowed, it is pre-filled for you the following year, so check it is still right. If you forget to claim, you can re-file online once by 18 Apr, or ask for an amendment with myTax Portal's Amend Tax Bill service within 30 days of your tax bill.

The tax relief on a helper's levy has ended

The Foreign Domestic Worker Levy (FDWL) Relief let some working women offset part of the levy they paid for a helper. IRAS has discontinued it with effect from YA 2025. The final year it could be claimed was YA 2024, for levy paid in 2023.

• What it was: twice the levy paid on one helper in the year before the Year of Assessment, set against earned income. IRAS describes it as a relief to encourage married women to stay in the workforce.
• Who could claim it: a married woman whose household employed a helper, or a woman who was separated, divorced or widowed and had children living with her on whom she could claim child reliefs. Singles and married men could not.
• What it means now: for YA 2025 onwards, there is no income tax relief for the levy itself.

The lower monthly levy is a different scheme and still applies. Made for Families says a household can pay a concessionary levy of SGD 60 a month if it lives with a Singapore citizen who is a child below 16, an elderly person at least 67 years old, or a person with disabilities who needs help with at least one activity of daily living. See the maid levy guide for how the concession works.

Grandparents, a helper, or both

IRAS's conditions for GCR are about the grandparent and the child; they do not mention whether you also employ a helper. If your situation is not clearly covered, check with IRAS before you claim. Some other reliefs for working mothers, from Made for Families:

• Working Mother's Child Relief: for a Singapore citizen child born or adopted on or after 1 January 2024, a fixed SGD 8,000 for the first child, SGD 10,000 for the second and SGD 12,000 for the third and beyond. For children born or adopted earlier, it is 15%, 20% or 25% of the mother's earned income.
• Qualifying Child Relief: SGD 4,000 a year per child, or SGD 7,500 under Child Relief (Disability). With Working Mother's Child Relief, the total per child is capped at SGD 50,000.

Weighing up childcare? See nanny or babysitter options and the cost of hiring a helper.

Sources, checked 16 Oct 2026: IRAS, Grandparent Caregiver Relief; IRAS, Foreign Domestic Worker Levy (FDWL) Relief; IRAS, Tax savings for married couples and families; Made for Families, Tax reliefs and rebate; Made for Families, Levy concession for a migrant domestic worker.

Common questions