Amount of Allowance

Here you can learn the amounts of the various allowances over the recent years.

Year of Assessment

2023/24
onwards

 

2018/19
to
2022/23

  

$

$

Basic allowance

132,000

132,000

Married person’s allowance

264,000

264,000

Child allowance

For each of the 1st to 9th child

130,000

120,000

For each child born during the year, the child allowance is increased by

130,000

120,000

Dependent brother or dependent sister allowance 37,500 37,500
Dependent parent and dependent grandparent allowance  

For each parent or grandparent - 

who is 55 years old or above but below 60

25,000

25,000

who is 60 years old or above

50,000

50,000

who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme

50,000

50,000

Additional dependent parent and dependent grandparent allowance 

For each parent or grandparent -  

who is 55 years old or above but below 60

25,000

25,000

who is 60 years old or above

50,000

50,000

who is under 60 years old but eligible to claim an allowance under the Government’s Disability Allowance Scheme 

50,000

50,000

Single parent allowance

132,000

132,000

Disabled dependant allowance

75,000

75,000

Personal Disability Allowance

75,000

75,000

Further Information

You can access common questions and answers on allowances and deductions through the following link.

Frequently asked questions on allowances and deductionsAllowances, Deduction and Tax Rate Table (pdf file)
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Last revision date: April 2024