Refundable Working Mother's Child Relief Top-up or Childcare Credit for Middle-Income Working Mothers

Parliamentary Question by Ms Jessica Tan:

To ask the Prime Minister and Minister for Finance whether the Ministry will consider a refundable Working Mother’s Child Relief top-up or refundable childcare credit targeted at middle-income working mothers with three or more Singapore Citizen children who have reached the $80,000 personal income tax relief cap.

Parliamentary Reply by Senior Minister of State for Finance, Mr Jeffrey Siow:

The Member may wish to refer to the written reply to Parliamentary Question No. 1071 for the Sitting on 27 February 2026, which sets out the Government’s approach to help parents with child-raising costs.

The Member’s suggestion is targeted at higher income working mothers. The $80,000 personal income tax relief cap was introduced to make our personal income tax system more progressive. Currently, the relief cap of $80,000 does not affect the vast majority of working mothers, including those with more children.

Supporting Singaporeans who want to start and expand families is a top priority for the Government. The Government has set up a Workgroup to drive a Marriage and Parenthood Reset, which will review how to better support the needs of parents and working mothers, and foster broader societal support for Singaporeans at each stage of their marriage and parenthood journey.