CPF Top-Up Tax Relief Calculator Singapore
Work out your CPF Cash Top-up Relief and the tax it saves, for cash top-ups to your own Special, Retirement or MediSave Account and to your family’s accounts.
Limits used: Full Retirement Sum $220,400.00 and Basic Healthcare Sum $79,000.00.
Your own top-ups
Special Account if you are under 55, Retirement Account if 55 or above, before the top-up.
Cash only. Transfers from your own CPF accounts do not qualify.
The balance before the top-up.
Cash only.
Amount that earned an MRSS or MMSS matching grant. These do not qualify. Enter 0 if none.
Family member 1 (optional)
Relief applies only to qualifying family members.
Family member 2 (optional)
Total of your other personal reliefs, for the $80,000 overall cap.
Optional. Enter it to see the tax saved. Leave 0 to see the relief only.
Your CPF top-up relief
- Own SA or RA top-up that qualifies
- $8,000.00
- Own MediSave top-up that qualifies
- $0.00
- Relief for yourself (up to $8,000)
- $8,000.00
- Relief for family (up to $8,000)
- $8,000.00
- Chargeable income after relief
- $84,000.00
Relief is granted automatically from CPF records for top-ups received by 31 December. Not tax advice; IRAS decides your relief.
In-depth guide
CPF Cash Top-up Relief: how much you can claim and what limits it
The $8,000 relief for topping up your own CPF and $8,000 for family, which accounts and relatives qualify, how the Full Retirement Sum and Basic Healthcare Sum limit each top-up, and how it fits under the $80,000 relief cap.
Key figures at a glance
- Relief for your own top-ups
- Up to $8,000
- Cash top-ups to your own Special, Retirement or MediSave Account.
- Source: IRAS
- Relief for family top-ups
- Up to $8,000
- All family members combined. Maximum $16,000 a year with your own.
- Source: IRAS
- Income test for a spouse or sibling
- $8,000 a year or less
- Not needed for parents, grandparents or a disabled spouse or sibling.
- Source: IRAS
- Full Retirement Sum (FRS)
- $213,000 (2025) · $220,400 (2026)
- Limits relief for SA and RA top-ups.
- Source: IRAS
- Basic Healthcare Sum (BHS)
- $75,500 (2025) · $79,000 (2026)
- Limits relief for MediSave top-ups.
- Source: IRAS
Getting the relief: step by step
You do not file a claim, but the top-up must reach CPF in time.
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Step 1: Check your room
Before topping upRelief is limited by the Full Retirement Sum less your SA or RA balance, and the Basic Healthcare Sum less your MediSave balance. Use the calculator with your balances.
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Step 2: Make a cash top-up
By 31 DecemberOnly cash top-ups under the Retirement Sum Topping-Up Scheme count. Transfers from your own CPF accounts do not. Your application must be received by CPF by 31 December.
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Step 3: Relief is granted automatically
The next Year of AssessmentIRAS applies the relief from records sent by CPF Board, so there is nothing to claim.
What the relief is
If you are a Singapore Citizen or PR and make cash top-ups under the CPF Retirement Sum Topping-Up Scheme, you can reduce your taxable income. The relief is up to $8,000 for your own top-ups and up to $8,000 for family members combined: at most $16,000 a year. Top-ups made in a year give relief in the next Year of Assessment.
Which top-ups count
- Your own accounts: the Special Account if you are under 55, the Retirement Account if you are 55 or above, and your MediSave Account.
- Cash only. Transfers from your own CPF accounts do not qualify.
- Not matched top-ups. Top-ups that earn a government matching grant are excluded: MRSS from YA 2026, and MMSS MediSave top-ups from YA 2027.
What limits each top-up
| Account | Relief is limited to |
|---|---|
| Special Account (under 55) | Full Retirement Sum − SA balance (and net CPFIS withdrawals still invested) |
| Retirement Account (55 and above) | Full Retirement Sum − RA balance |
| MediSave | Basic Healthcare Sum − MediSave balance |
You may be allowed to top up more than the relief covers; the extra simply earns no relief.
Which family members qualify
- Parents, step-parents, adoptive parents, parents-in-law and grandparents (including step, adoptive and in-law).
- A disabled spouse or sibling.
- A spouse or sibling who is not disabled, whose annual income was $8,000 or less in the year tested. The limit rose from $4,000 from YA 2025. IRAS tests 2024 income for 2025 top-ups; the calculator assumes the same test for later years.
IRAS worked examples
| Case | Relief |
|---|---|
| $7,000 to your wife's SA, her 2024 income was $9,000 | $0 |
| $5,000 to your own SA and $10,000 to your mother's RA | $13,000 ($5,000 + $8,000) |
| $5,000 to your father's RA and $5,000 to your mother's MediSave | $8,000 |
| Under 55, SA $211,000, $8,000 top-up, FRS $213,000; MediSave $68,500, $8,000 top-up, BHS $75,500 | $8,000 for yourself ($2,000 + $7,000, capped); $0 for a mother whose RA is already above the FRS |
The $80,000 cap
All personal tax reliefs together are capped at $80,000 a year. Enter your other reliefs and the calculator reduces the CPF relief if the total would go over.
Common mistakes
- Counting a transfer from your own account. It must be a cash top-up.
- Topping up past the room. Relief stops at the Full Retirement Sum or Basic Healthcare Sum.
- Forgetting the family limit. $8,000 for all relatives together.
- Missing 31 December. Late applications give relief a year later.
Related tools
- SRS contribution calculator — another way to reduce taxable income.
- Income tax calculator — your full tax bill.
- CPF retirement sum calculator — FRS and your retirement balance.
Frequently asked questions
How much CPF cash top-up relief can I claim?
Up to $8,000 for top-ups to your own accounts and up to $8,000 for family members, so $16,000 at most each year.
Which accounts qualify?
Your Special Account if you are under 55, your Retirement Account if you are 55 or above, and your MediSave Account.
Who counts as family?
Parents, step and adoptive parents, parents-in-law, grandparents, and disabled spouses or siblings. A spouse or sibling who is not disabled must have annual income of $8,000 or less.
Do I need to claim it?
No. Relief is granted automatically from CPF Board records, provided the top-up reaches CPF by 31 December.
Why is my relief lower than my top-up?
Each top-up is limited by the room left under the Full Retirement Sum or the Basic Healthcare Sum, by the $8,000 limits, and by the $80,000 overall relief cap.
Is this tax advice?
No. It estimates relief from the figures you enter.
Sources
- IRAS — CPF Cash Top-up Relief — Relief amounts, qualifying accounts and relatives, exclusions, FRS and BHS, and worked examples (page updated 7 Aug 2026).
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.