Singapore CPF retirement top-ups and tax relief

Retirement cash top-ups have separate self and family tax-relief limits and matching-grant exclusions.

Annual relief for self

S$8,000, shared with MediSaveIRAS, CPF Cash Top-up Relief

Annual relief for family combined

S$8,000, shared with MediSaveIRAS, CPF Cash Top-up Relief

Overall personal relief cap

S$80,000IRAS, CPF Cash Top-up Relief

FRS for YA 2027 relief on 2026 top-ups

S$220,400IRAS, CPF Cash Top-up Relief

Cash and account conditions

Relief is available to Singapore Citizens and Permanent Residents for cash top-ups to a recipient's Special Account below age 55 or Retirement Account from age 55. CPF transfers receive no relief. IRAS, CPF Cash Top-up Relief (opens in a new tab).

Self and family caps

Self and pooled family caps include MediSave top-ups. Personal relief is capped at S$80,000 per Year of Assessment. IRAS, CPF Cash Top-up Relief (opens in a new tab).

Family recipients

Family includes parents and grandparents, including step, adoptive and in-law relationships, spouse and siblings. Spouse or sibling income in the year before the top-up must not exceed S$8,000, unless the recipient has a qualifying disability. IRAS, CPF Cash Top-up Relief (opens in a new tab).

Retirement sums and matching exclusions

Relief is limited by the Full Retirement Sum: S$220,400 for YA 2027 on 2026 top-ups. Retirement Accounts accept higher Enhanced Retirement Sum top-ups. MRSS-matched top-ups from 1 January 2025 and MMSS-matched top-ups from 1 January 2026 receive no relief. IRAS, CPF Cash Top-up Relief (opens in a new tab).

Scope

This is general information about published relief conditions, with no personal tax calculation, top-up recommendation or determination of available relief.

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