The Parenthood Tax Rebate (PTR) is given to tax residents to encourage them to have more children. To qualify, you must be a Singapore tax resident who is married, divorced or widowed in the relevant year. You may use the PTR calculator to check your eligibility for PTR, which can be downloaded here (as an Excel spreadsheet): https://www.iras.gov.sg/IRASHome/uploadedFiles/IRASHome/Individuals/PTR%20calculator.xls Here is a general table that I retrieved from the IRAS website regarding PTR. You can read more about the PTR here : https://www.iras.gov.sg/IRASHome/Individuals/Locals/Working-Out-Your-Taxes/Deductions-for-Individuals/Parenthood-Tax-Rebate--PTR-/
There are several rebates and tax reliefs offered by the government for Singaporean or PR babies, particularly if you are working mum. You can find more information here: http://www.heybaby.sg/havingchildren/Tax_parents.html In addition, there is the baby bonus, foreign domestic worker levy concession, subsidies for day care and medishielf life coverage from birth. The link above has more detail.
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