# 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.

- Tool: [CPF Top-Up Tax Relief Calculator](https://toolsg.com/en/cpf-top-up-tax-relief-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-10-28
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Relief for your own top-ups | Up to $8,000 — Cash top-ups to your own Special, Retirement or MediSave Account. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) |
| Relief for family top-ups | Up to $8,000 — All family members combined. Maximum $16,000 a year with your own. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) |
| Income test for a spouse or sibling | $8,000 a year or less — Not needed for parents, grandparents or a disabled spouse or sibling. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) |
| Overall personal relief cap | $80,000 — All reliefs together, including CPF top-up relief. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) |
| Full Retirement Sum (FRS) | $213,000 (2025) · $220,400 (2026) — Limits relief for SA and RA top-ups. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) |
| Basic Healthcare Sum (BHS) | $75,500 (2025) · $79,000 (2026) — Limits relief for MediSave top-ups. | [IRAS](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) |

## Getting the relief: step by step

You do not file a claim, but the top-up must reach CPF in time.

1. **Check your room** (Before topping up) — Relief 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.
2. **Make a cash top-up** (By 31 December) — Only 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.
3. **Relief is granted automatically** (The next Year of Assessment) — IRAS 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](https://toolsg.com/en/srs-contribution-calculator) — another way to reduce taxable income.
- [Income tax calculator](https://toolsg.com/en/income-tax-calculator) — your full tax bill.
- [CPF retirement sum calculator](https://toolsg.com/en/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](https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund-(cpf)-cash-top-up-relief) — Relief amounts, qualifying accounts and relatives, exclusions, FRS and BHS, and worked examples (page updated 7 Aug 2026).