What is the BHS for 2026?

The Basic Healthcare Sum (BHS) for 2026 is S$79,000 for members below age 65, raised from S$79,000 effective 1 January 2026. The BHS is updated annually on 1 January and applies to your MediSave Account. Once you reach 65, your BHS is frozen for life at the level it was that year.

What happens if my MediSave exceeds the BHS?

Excess MA contributions overflow to your Special Account (if under 55) or Retirement Account up to FRS (if 55+). Once SA/RA is also full, the overflow goes to your Ordinary Account. You don't lose the money — just earn the OA rate (2.5%) instead of the MA rate (4%) on it.

Can I withdraw money from MediSave above the BHS?

No — MediSave funds remain locked for medical use regardless of being above BHS. The BHS only governs whether new contributions are accepted into MA. Existing MA balance can stay above BHS until used for medical claims, MediShield Life premiums, or LTCI premiums.

How much MediSave top-up tax relief can I claim in 2026?

Up to S$8,000 for self per calendar year, plus up to S$8,000 for top-ups to family members' MediSave (parents, siblings, spouse, children). The same S$8,000 cap is shared across MA top-ups and RSTU SA/RA top-ups for a single beneficiary — you can't double-dip.

Is BHS the same as MediSave Contribution Ceiling?

They are now the same. Before 2016, there were separate ceilings (Medisave Contribution Ceiling for working-age members, Medisave Minimum Sum for retirees). Since 2016, BHS is the single cap that applies to all members below 65, and is frozen at age 65 for the rest of life.

← Back to Articles

CPF MediSave Cap (BHS) 2026: Limits, Excess Flow, and Top-Up Tax Relief

verifiedBy Smart Calculator Editorial·Verified against official .gov.sg sources·13 May 2026

How the 2026 CPF MediSave Cap (Basic Healthcare Sum) works — current S$79,000 limit, what happens to excess contributions, and top-up tax relief rules.

Try the Calculator

CPF Top-Up Calculator

Apply what you read — get an instant result.

Calculate →

The MediSave cap — formally the Basic Healthcare Sum (BHS) — sets how much CPF can sit in your MA account. Most members hit it in their 40s or 50s, and the overflow rules quietly redirect tens of thousands of dollars over a working life.

Use the CPF Top-Up Calculator to plan top-ups around the BHS.

BHS history and 2026 figure

The BHS has risen each year since 2016. The 2026 figure is S$79,000 for members below age 65 (raised from S$79,000 effective 1 January 2026).

Year	BHS (below age 65)
2020	S$60,000
2021	S$63,000
2022	S$66,000
2023	S$68,500
2024	S$71,500
2025	S$79,000
2026	S$79,000

The BHS is intended to cover average lifetime healthcare expenses, indexed to MediShield Life claim trends. It is reviewed annually by CPF Board.

Why the BHS matters

Three reasons:

1. Caps mandatory MA contributions. Once your MA hits the BHS, your future MA contributions overflow elsewhere.

2. Caps voluntary top-ups. You cannot top up MA above the BHS. Tax relief is only available on top-ups that fit under the BHS at the moment of top-up.

3. Locks at 65. Whatever your BHS is on the day you turn 65 becomes your frozen BHS for the rest of your life. If you turn 65 in 2026, your lifetime BHS is S$79,000. Anyone turning 65 in 2030 will likely have a higher frozen BHS, since BHS rises ~3–5% annually.

Where excess MA contributions go

When MA hits the BHS, contributions overflow in this priority:

Under 55: MA → SA → OA At 55–65: MA → RA (up to FRS) → OA Above 65: MA → OA only (RA already established)

Worked example: A 45-year-old whose MA is at S$79,000 receives a S$5,000 employer contribution allocation to MA from their March bonus. The S$5,000 overflows:

First, to SA (still has space)
Earns 4% (the SA rate) instead of 4% + 1% extra interest tier-dependent

If both MA and SA are full, the overflow goes to OA at 2.5% — the lowest rate in CPF.

MediSave top-up tax relief 2026

You can top up MA in cash and claim tax relief, but the relief is shared with RSTU:

Beneficiary	Cap on MA top-up tax relief
Self	S$8,000/year (combined with own SA/RA RSTU top-up)
Spouse, sibling, parent, grandparent, child	S$8,000/year per beneficiary (combined with their RSTU)

So if you top up:

Your own MA by S$5,000 → claim S$5,000 relief, but only S$3,000 left of your S$8,000 own cap (if you also do RSTU)
Your father's MA by S$8,000 → claim S$8,000 relief (his cap)

The total tax relief from CPF top-ups (your own MA + RSTU + parents' MA + parents' RSTU) can reach S$24,000+ if you have parents to top up. This is one of the biggest legitimate tax shelters in Singapore.

Strategies around the BHS

1. Top up MA in January when BHS resets. If BHS rises by S$3,000 each January, that's headroom to top up S$3,000 fresh. Some members systematically max this out for the tax relief.

2. Top up parents' MA fully before their BHS freezes at 65. Once frozen, you can never top up that locked level. If your parent is 64, this is your last full year to claim S$8,000 relief on their MA.

3. Don't over-top your own MA late in the year. If you're close to BHS, the relief might be capped. Plan top-ups in January based on the new BHS.

4. Consider RSTU vs MA top-up. Both qualify for the same S$8,000 cap. RSTU (to SA pre-55, RA post-55) earns 4% locked for retirement. MA earns 4% but locked for healthcare. RSTU is generally preferred unless MA-specific use is planned.

What happens to the excess MA balance after BHS

If your MA balance is already above BHS (e.g., from interest accrual after BHS was raised in a previous year), the excess stays in MA. It earns the standard MA rate (4% + extra interest tiers). You just can't add more.

Existing MA above BHS can be used for:

MediShield Life premiums (mandatory)
Integrated Shield Plan premiums (optional, capped)
ElderShield / CareShield Life premiums
Hospitalisation bills at restructured hospitals
Outpatient claims (for chronic disease management)
Long-term care insurance premiums

Once you draw down for medical use, MA can drop below BHS again, and contributions resume.

BHS vs MediShield Life premiums

MediShield Life is the universal national health insurance with premiums paid from MediSave. Premiums for working-age adults are typically S$200–S$1,000/year — well within MA contribution capacity.

But for retirees in the 80+ band, premiums hit S$1,500–S$3,500/year. If their MA is below BHS and they're not earning, the BHS becomes a buffer they need to maintain.

Common BHS mistakes

Topping up parents' MA above their BHS. Excess is rejected; relief is denied.
Ignoring the freeze at 65. Members turning 65 should plan around their lifetime BHS now.
Forgetting the shared S$8,000 cap. Doing both RSTU + MA top-up for self in the same year only gets one S$8,000 relief.
Topping up in December without checking BHS room. January top-ups capture full-year interest plus the new BHS room.
Confusing FRS with BHS. FRS is the Retirement Account target (S$220,400 in 2026). BHS is the MediSave cap (S$79,000). Different accounts, different purposes.