CPF Top-Up Tax Relief Calculator (2026)

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.

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.

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.

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.

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.

Yes. Cash top-ups to a child's CPF Special Account qualify for tax relief of up to $8,000 per year under the Retirement Sum Topping-Up Scheme, as long as the child is a Singapore Citizen or PR. The relief is claimed by the person making the top-up (the parent/grandparent), not the child. However, the funds cannot be accessed until the child reaches CPF withdrawal age — they are committed to retirement. This is a powerful way to give children a head start on retirement savings while reducing your own tax bill.

You can top up your SA up to the Full Retirement Sum (FRS) less the existing balance in your RA and SA. The FRS for the 2026 cohort is $220,400. If your SA currently has $50,000 and RA has $0, you can top up a maximum of $170,400. However, the tax relief is capped at $8,000 per year for self top-ups, so large top-ups do not yield proportionally larger tax savings in the year of contribution. The $8,000 tax relief cap makes it most beneficial to make annual top-ups consistently rather than one large lump sum. Also note: from 2026, the first $1,000 of MediSave top-ups may qualify for a dollar-for-dollar government grant under the Matched MediSave Scheme instead of tax relief.

Yes. The $8,000 self tax-relief cap is shared between cash top-ups to your own SA/RA and cash top-ups to your own MediSave Account — not $8,000 each. For example, $5,000 to your SA/RA plus $5,000 to MediSave gives $8,000 of relief (the shared cap), not $10,000. SA/RA top-ups only attract relief up to the Full Retirement Sum, and MediSave top-ups only up to the Basic Healthcare Sum (BHS, $79,000 for 2026). The separate $8,000 family cap works the same way for top-ups to loved ones.

Three common reasons: (1) Your income is below the $20,000 chargeable threshold, so you pay no income tax to begin with. (2) Your total personal reliefs already hit the $80,000 overall relief cap — any further CPF top-up relief is wasted (the top-up still earns CPF interest, but gives no extra tax saving). (3) The portion of your top-up that attracts a government match under the Matched Retirement Savings Scheme (MRSS) or Matched MediSave Scheme no longer qualifies for tax relief, with effect from 1 January 2025. Use the Advanced panel above to enter your other reliefs and balances and see exactly how much relief actually reduces your tax.