Income Tax Act 1947 - Singapore Statutes Online

FIFTH SCHEDULE

Sections 39(2) and (2AA), 39A and 106(1)

Child relief

1. Subject to the provisions of this Schedule, the allowable deduction to an individual in respect of each of his or her eligible children is $4,000 for each child for the year of assessment 2012 or a subsequent year of assessment.

[Act 33 of 2022 wef 04/11/2022]

2. [Deleted by Act 37 of 2014]

3. No deduction is allowed in respect of any child who was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment.

[Act 33 of 2022 wef 04/11/2022]

3A. For the year of assessment 2012 or any subsequent year of assessment, no deduction is allowed in respect of any child —

(a)

who is not incapacitated by reason of physical or mental infirmity; and

(b)

who meets either or both of the following:

(i)	his or her income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment) for the year immediately preceding the year of assessment exceeded $4,000;
(ii)	he or she was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment. [Act 33 of 2022 wef 04/11/2022]

4. Where more than one individual is entitled to claim a deduction in respect of the same child under paragraph 1 or the proviso to section 39(2)(e), the deduction is to be apportioned in such manner as appears to the Comptroller to be reasonable.

5.—(1) [Deleted by Act 33 of 2022 wef 04/11/2022]

(1A) Where a married woman, divorcee or widow maintained, in a year immediately preceding any year of assessment (being the year of assessment 2012 or any subsequent year of assessment), a child (X) who —

(a)	is a citizen of Singapore as at 31 December of that year; or
(b)	if X died in that year, was a citizen of Singapore on the date of his or her death,

and sub-paragraph (1AA) applies, then the following deductions are, without prejudice to any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e), allowable for that year of assessment to her only:

(c)	if X is the first eligible child

15% of her earned income;

(d)	if X is the second eligible child

20% of her earned income;

(e)	if X is the third eligible child or a subsequent eligible child

25% of her earned income.

[Act 30 of 2023 wef 30/10/2023]

(1AA) For the purpose of sub-paragraph (1A), the date mentioned in sub‑paragraph (a), (b), (c), (d) or (e) (whichever is applicable) must be on or before 31 December 2023:

(a)	if X is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), on or after the date of their marriage — the date of X’s birth;
(b)	if X is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), before the date of their marriage — the date of the marriage;
(c)	if X is a stepchild of the married woman, divorcee or widow — the date of X’s birth;
(d)	if X is adopted by the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be) in accordance with any written law relating to the adoption of children — the date of X’s adoption as specified in the adoption order;
(e)	if X is not a citizen of Singapore by birth — the date that X becomes a citizen of Singapore. [Act 30 of 2023 wef 30/10/2023]

(1AB) Where a married woman, divorcee or widow maintained, in a year immediately preceding any year of assessment (being the year of assessment 2025 or any subsequent year of assessment), a child (Y) who —

(a)	is a citizen of Singapore as at 31 December of that year; or
(b)	if Y died in that year, was a citizen of Singapore on the date of his or her death,

and sub-paragraph (1AC) applies, then the following deductions are, without affecting any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e), allowable for that year of assessment to her only:

(c)	if Y is the eligible child

$8,000;

(d)	if Y is the second eligible child

$10,000;

(e)	if Y is the third eligible child or a subsequent eligible child

$12,000.

[Act 30 of 2023 wef 30/10/2023]

(1AC) For the purpose of sub-paragraph (1AB), the date mentioned in sub‑paragraph (a), (b), (c), (d) or (e) (whichever is applicable) must be on or after 1 January 2024:

(a)	if Y is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), on or after the date of their marriage — the date of Y’s birth;
(b)	if Y is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), before the date of their marriage — the date of the marriage;
(c)	if Y is a stepchild of the married woman, divorcee or widow — the date of Y’s birth;
(d)	if Y is adopted by the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be) in accordance with any written law relating to the adoption of children — the date of Y’s adoption as specified in the adoption order;
(e)	if Y is not a citizen of Singapore by birth — the date that Y becomes a citizen of Singapore. [Act 30 of 2023 wef 30/10/2023]

(1B) For the purposes of determining whether a child is a “first eligible child”, “second eligible child” or “third and subsequent eligible child” in sub‑paragraphs (1A) and (1AB), for the year of assessment 2022 or any subsequent year of assessment, a sibling of the child, being a sibling that is a stillborn child (whether issued from the child’s mother before, on or after 1 January 2022), is treated as if the stillborn child were an eligible child, but only if the natural mother of the stillborn child is the married woman, divorcee or widow claiming the deduction.

[Act 30 of 2023 wef 30/10/2023]

(1C) To avoid doubt, sub‑paragraph (1B) does not imply that a stillborn child is an eligible child in respect of whom a deduction is allowable under section 39(2)(e).

(2) Where more than one married woman, divorcee or widow is entitled to claim a deduction in respect of the same child under sub‑paragraph (1A) or (1AB), the deduction is to be allowed to one such claimant only as determined by the Comptroller (whose decision is final) having regard to the circumstances of the case, including rights of custody, care and control and level of maintenance provided by each claimant.

[Act 33 of 2022 wef 04/11/2022]

[Act 30 of 2023 wef 30/10/2023]

(3) The total deductions allowable to a married woman, divorcee or widow under sub‑paragraphs (1A) and (1AB) must not exceed 100% of her earned income for any year of assessment.

[Act 33 of 2022 wef 04/11/2022]

[Act 30 of 2023 wef 30/10/2023]

6.—(1) [Deleted by Act 37 of 2014]

(2) The total deductions allowable to all individuals under paragraphs 1 and 5(1A) or (1AB) and proviso (v) to section 39(2)(e) in respect of the same child must not exceed $50,000.

[Act 33 of 2022 wef 04/11/2022]

[Act 30 of 2023 wef 30/10/2023]

(3) For the purpose of sub‑paragraph (2), any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e) must first be allowed before a deduction, to the extent allowable under sub‑paragraph (2), is allowed under paragraph 5.

7. In this Schedule —

(a)	“child”, in relation to an individual claiming a deduction, means a legitimate child, stepchild or child adopted in accordance with any written law relating to the adoption of children;
(aa)	“stillborn child” has the meaning given by section 42A(12C); and [Act 2 of 2024 wef 16/04/2024]
(b)	where any question arises as to the ranking of any child for the purpose of any deduction to be granted under this Schedule, it is to be determined by the Comptroller whose decision is final. [37/2014; 27/2021]

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