To support working mothers who rely on family care arrangements, the Singapore government offers the Grandparent Caregiver Relief (GCR). This tax relief encourages multi-generational caregiving by allowing working mothers to claim tax deductions if their parents or in-laws help care for their young children. In 2025, GCR remains a valuable support mechanism to acknowledge unpaid family care and reduce income tax liabilities for eligible mothers.
Grandparent Caregiver Relief (GCR) 2025
Overview
| Key Aspect | Details |
|---|---|
| Relief name | Grandparent Caregiver Relief (GCR) |
| Type of benefit | Personal income tax relief |
| Maximum relief amount | $3,000 per Year of Assessment (YA) |
| Eligible claimant | Working mother who is a Singapore tax resident |
| Caregiver requirement | Must be a Singapore citizen or resident grandparent or in-law |
| Applicable child age | Child aged 12 years or below (as of 31 Dec 2024) |
| Claim method | Filed through annual income tax return (Form B1) |
| Official portal | www.iras.gov.sg |
Why GCR Matters in 2025
As families juggle work, caregiving, and rising childcare costs, many turn to grandparents for day-to-day support. The Grandparent Caregiver Relief recognises and supports this arrangement by offering $3,000 tax relief to working mothers who receive help from parents or in-laws.
With inflation and childcare costs rising in 2024–2025, GCR plays a practical role in alleviating financial burdens for working families, especially those choosing family-based care over formal childcare centres.
Eligibility Criteria
To qualify for GCR in YA 2025 (for income earned in 2024), the following conditions must be met:
- The claimant must be a working mother who is a Singapore tax resident
- The child is a Singapore Citizen and aged 12 years or below in 2024
- The caregiver is:
- The child’s grandparent or parent-in-law
- A Singapore Citizen, PR, or tax resident
- Did not earn any income in 2024
- Caregiving is not done as a paid service or in a professional childcare capacity
Note: The GCR is only claimable by the mother, not the father.
Breakdown of the Relief
| Category | Details |
|---|---|
| Relief amount | $3,000 |
| Who can claim | Working mothers only |
| Per child or per caregiver | Per caregiver (not per child) |
| Multiple claims | Only one claimant per caregiver is allowed |
| Income limit for caregiver | The Caregiver must not have earned any income in the year |
If a grandmother cares for multiple grandchildren, only one daughter/daughter-in-law can claim the GCR for her.
Who Is Considered a Caregiver
| Relationship to Child | Eligible? |
|---|---|
| The Child’s grandmother | ✅ Yes |
| Mother-in-law (father’s side) | ✅ Yes |
| Grandfather | ✅ Yes (if main caregiver) |
| Domestic helper or nanny | ❌ No |
| Aunty or family friend | ❌ No |
The caregiver must live in Singapore and be actively helping to care for the child without being paid.
How to Claim GCR
| Step | Details |
|---|---|
| Tax filing period | March to April 2025 (for YA 2025) |
| Tax form to use | Form B1 (for individuals) |
| Where to claim | Section under “Parent/Grandparent Caregiver Relief” |
| Required caregiver details | Name, NRIC/FIN, and relationship to child |
| Proof of caregiving (if queried) | IRAS may request confirmation (no documents needed during filing) |
Most GCR claims are auto-included if previously claimed, but any new claims must be manually declared.
Common Scenarios
| Situation | Eligible for GCR? |
|---|---|
| Mother works full-time, and the mother-in-law cares for the child | ✅ Yes |
| Grandmother lives overseas and visits occasionally | ❌ No |
| Grandparent caregiver earns $3,000/year from part-time work | ❌ No (must earn $0) |
| A Working father wants to claim GCR | ❌ No (only mothers) |
| The Child turns 13 in 2024 | ❌ No (age exceeds limit) |
Who Is Excluded?
| Exclusion Criteria | Reason |
|---|---|
| The Child is not a Singapore Citizen | GCR applies only to Singaporean children |
| Mother is not working | GCR only supports working mothers |
| The Caregiver earns any income in 2024 | Even part-time income disqualifies the claim |
| The Claimant is the father | Fathers are not eligible to claim GCR |
| Professional caregiving service hired | The Scheme is meant for unpaid grandparent care |
Tips to Maximise GCR
- Ensure the grandparent caregiver does not earn any income in the claim year
- Claim only once per caregiver, even if they care for multiple children
- Pair GCR with other tax reliefs like:
- Working Mother’s Child Relief (WMCR)
- Qualifying Child Relief (QCR)
- Keep open communication with siblings or in-laws to avoid duplicate claims
- Use IRAS’s myTax Portal to track previous GCR claims or declare a new one
A Thoughtful Tax Relief for Family-Based Care
The Grandparent Caregiver Relief (GCR) 2025 is a meaningful initiative that recognises the unpaid care work provided by grandparents in Singaporean households. As more families turn to informal caregiving arrangements, GCR supports and validates the crucial role of grandparents in child-rearing.
For working mothers, the $3,000 relief not only reduces their tax bill but also honours the contributions of the older generation, making caregiving a shared family responsibility supported by policy.
Questions Answered
Q1: Can both my sister and I claim GCR if our mother watches both our kids?
A: No. GCR can only be claimed once per caregiver, regardless of the number of children or families.
Q2: What if my caregiver earned a small honorarium or allowance?
A: If the caregiver earned any income in 2024, even a small one, GCR cannot be claimed.
Q3: Can I claim GCR for my child if they go to preschool and my mother only helps occasionally?
A: Yes, if your mother provides regular care (e.g., picking up from school, evening care) and does not earn income, you can claim GCR.
Q4: Is documentation required for the claim?
A: IRAS may request verification, but no documents are required during initial filing. Keep records if asked.
Q5: If I forget to claim GCR during filing, can I amend it?
A: Yes. You can