CPF Top-Up Tax Relief Calculator (2026)
See how much tax you save by topping up your CPF SA or RA under the RSTU scheme.
What is the CPF Top-Up Tax Relief Calculator?
The CPF Top-Up Tax Relief Calculator estimates how much income tax you save by making voluntary cash top-ups to your CPF Special Account or Retirement Account under the Retirement Sum Topping-Up (RSTU) scheme. It uses the IRAS YA2026 progressive tax brackets to compute your actual tax savings.
See how much tax you can save by topping up your CPF
Quick Reference
- • Self top-up tax relief: up to $8,000 per Year of Assessment
- • Family member top-up relief: additional $8,000 per Year of Assessment
- • Total RSTU relief: up to $16,000 per year
- • Personal relief cap: $80,000 (all reliefs combined)
- • Top-ups go to SA (below 55) or RA (55 and above), earning 4.0% p.a.
How CPF Top-Up Tax Relief Works
The Retirement Sum Topping-Up (RSTU) scheme lets you make voluntary cash top-ups to your own or your family members' Special Account (SA) or Retirement Account (RA). These top-ups qualify for income tax relief, effectively giving you a guaranteed return equal to your marginal tax rate.
You can claim up to $8,000 for self and an additional $8,000 for family members, for a total of $16,000 in tax relief per year. The top-up goes to the SA for members below 55, or the RA for members 55 and above.
All personal tax reliefs are subject to an overall cap of $80,000 per Year of Assessment. If your total reliefs already exceed this cap, the CPF top-up relief will not provide additional tax savings, though the top-up itself still earns CPF interest.
Self Top-Up
Cash top-up to your own SA or RA
Up to $8,000 tax relief
Family Top-Up
Cash top-up to family members' SA or RA
Additional $8,000 tax relief
Personal Relief Cap
All reliefs combined cannot exceed the cap
$80,000 per Year of Assessment
Frequently Asked Questions
How much can I top up my CPF for tax relief?expand_more
You can claim up to $8,000 in tax relief for topping up your own Special Account (SA) or Retirement Account (RA) under the Retirement Sum Topping-Up (RSTU) scheme. An additional $8,000 is available for topping up your family members’ accounts, for a total of $16,000 per Year of Assessment.
Who counts as a family member for CPF top-up relief?expand_more
You can top up the SA/RA of your spouse, parents, parents-in-law, grandparents, grandparents-in-law, and siblings. The recipient must be a Singapore citizen or permanent resident. Top-ups to your family members’ accounts qualify for the additional $8,000 tax relief.
Does the top-up go to SA or RA?expand_more
If the recipient is below age 55, the top-up goes to their Special Account (SA). If they are 55 or above, the top-up goes to their Retirement Account (RA), up to the current Full Retirement Sum (FRS). Note that from January 2025, the SA was closed for members aged 55 and above.
Is the CPF top-up tax relief subject to the $80,000 personal relief cap?expand_more
Yes. All personal income tax reliefs, including CPF top-up relief, are subject to an overall personal relief cap of $80,000 per Year of Assessment. This means the combined value of all your reliefs (earned income, CPF, NSman, spouse, etc.) cannot exceed $80,000.
What is the difference between RSTU and voluntary CPF contributions?expand_more
The Retirement Sum Topping-Up (RSTU) scheme is a cash top-up to your SA/RA that qualifies for tax relief. Voluntary contributions (VC) are additional CPF contributions on top of mandatory ones, allocated across OA, SA, and MA. Only RSTU top-ups qualify for the specific $8,000 self + $8,000 family tax relief.
Sources
- • CPF Board (cpf.gov.sg) — Retirement Sum Topping-Up Scheme eligibility and limits
- • IRAS (iras.gov.sg) — Tax relief amounts, personal relief cap, and YA2026 tax brackets