CPF Cash Top-up Relief is available to Singapore Citizens and Permanent Residents for eligible cash top-ups to their own CPF Special/Retirement Account or MediSave Account and to eligible family members’ accounts, subject to the applicable CPF and IRAS limits.
For top-ups to a spouse or sibling who is not disabled, the family member’s annual income must generally be not more than S$8,000 in the relevant preceding year. The threshold was increased from S$4,000 from YA 2025. Relief is generally capped at S$16,000 per YA: up to S$8,000 for eligible top-ups to your own accounts and up to S$8,000 for eligible top-ups to family members.
Only qualifying cash top-ups attract the relief. From YA 2026, top-ups that attract a Matched Retirement Savings Scheme (MRSS) grant do not qualify for CPF Cash Top-up Relief; from YA 2027, the corresponding exclusion also applies to top-ups that attract a Matched MediSave Scheme (MMSS) matching grant.