Ever wondered how Singapore supports mothers who juggle both work and family life? Here’s something you might not know — working mums in Singapore can actually enjoy tax reliefs worth thousands of dollars every year. And in 2025, a big update is coming to one of the most popular schemes: the Working Mother’s Child Relief (WMCR).
If you’re a working mum, or even planning to be one, this update could make a noticeable difference to your take-home income. So let’s break down what’s changing, who qualifies, and how you can make sure you don’t miss out.
What Exactly Is the Working Mother’s Child Relief (WMCR)?
The Working Mother’s Child Relief is a special tax benefit designed to reward Singaporean mothers who stay active in the workforce while raising children who are Singapore citizens.
It’s the government’s way of saying: “We see the effort — both at home and at work — and we’ve got your back.”
The relief aims to:
- Encourage women to continue their careers after childbirth.
- Support families raising Singaporean children.
- Recognize the double duty working mums perform daily.
So whether you’re married, divorced, or widowed — if you’re earning an income and caring for a Singapore citizen child, you may qualify.
WMCR Eligibility: Do You Qualify?
Here’s the checklist every mother should review before claiming:
- You’re a working mother (employed or self-employed) who’s married, divorced, or widowed.
- You’ve earned taxable income in the year before the assessment (salary, business, pension, etc.).
- You’ve maintained a child who is a Singapore citizen as of 31 December of the previous year.
- The child meets the Qualifying Child Relief (QCR) or Handicapped Child Relief (HCR) conditions.
Key Caps to Remember
- The combined total of QCR/HCR + WMCR per child cannot exceed $50,000.
- The overall personal relief cap across all claims is $80,000 per Year of Assessment (YA).
These caps are important — overshooting them won’t give you extra tax savings.
The Big Change for 2025: From Percentage to Fixed Dollar Relief
For years, the WMCR amount was a percentage of your earned income, meaning higher earners enjoyed larger relief. But starting YA 2025 (for children born or adopted on or after 1 January 2024), that’s changing.
Here’s how the computation looks before and after the change:
| Child Order | Before (Born/Adopted Before 1 Jan 2024) | After (Born/Adopted On or After 1 Jan 2024) |
|---|---|---|
| 1st Child | 15% of earned income | $8,000 fixed |
| 2nd Child | 20% of earned income | $10,000 fixed |
| 3rd & Subsequent | 25% of earned income | $12,000 fixed |
Why This Matters
The old method meant a mother earning $100,000 with two kids could get $35,000 in relief (15% + 20%).
But a mum earning $40,000 with the same number of kids only got $14,000.
With the new fixed-dollar system, both mothers can expect a fairer and more predictable benefit — especially helpful for middle-income and part-time working mums.
The change also aligns with Singapore’s broader effort to make parenthood more affordable and inclusive, no matter your income level.
How to Claim WMCR (Step-by-Step)
The process is simpler than most people think. Here’s what to do when filing your taxes:
- Log in to the IRAS myTax Portal using your Singpass or Singpass Foreign User Account.
- Go to Individuals → File Income Tax Return.
- Under “Deductions, Tax Reliefs and Rebates,” find the Child section.
- Select “Claim Working Mother’s Child Relief” and fill in your child’s details.
- Review any pre-filled information (IRAS often auto-fills if you’ve claimed before).
- Update if there are changes — for example, a child turning 16, custody updates, or citizenship changes.
- Submit your form and keep all supporting documents (citizenship proof, income statements, etc.) handy.
That’s it! IRAS will compute the eligible amount automatically based on your child’s birth order and other reliefs you’ve claimed.
Quick Summary: WMCR at a Glance
| Criteria | Details |
|---|---|
| Who Can Claim | Working mothers (married/divorced/widowed) with taxable income |
| Qualifying Child | Must be a Singapore citizen & meet QCR/HCR rules |
| Relief (Pre-2024 Kids) | 15%–25% of earned income, capped at 100% |
| Relief (2024 Onwards Kids) | $8,000–$12,000 fixed per child |
| Caps | Max $50,000 per child (QCR/HCR + WMCR); $80,000 total relief cap |
| How to Claim | Via IRAS myTax Portal, in the “Child Relief” section |
Why the Change Is Good News for Working Mums
Think about it — not every working mother earns a high salary, but every mum puts in the same effort raising her children.
The fixed amount ensures that relief doesn’t depend on your paycheck — it depends on your commitment to working and raising a Singapore citizen.
It’s a small but meaningful step toward greater fairness in family support policies.
Frequently Asked Questions
Q1. Can I claim both WMCR and QCR for the same child?
Yes, you can. But the combined amount (QCR/HCR + WMCR) for each child cannot exceed $50,000.
Q2. What if my child was born before 2024 but became a Singapore citizen later?
In that case, the fixed-dollar relief may apply, depending on the citizenship approval date. Always check IRAS’s latest guidance.
Q3. Can fathers claim WMCR?
No, WMCR is exclusively for working mothers — married, divorced, or widowed. Fathers can, however, claim other relevant child-related reliefs if eligible.
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