Eligibility and account limits
Citizens and PRs can qualify for eligible cash top-ups to Special, Retirement or MediSave accounts; CPF-to-CPF transfers do not qualify. Spouse or sibling top-ups have a preceding-year income test unless the specified disability condition applies. Relief limits use the Full Retirement Sum or Basic Healthcare Sum and account balances, not simply the amount CPF Board allows to be deposited. Family top-ups share one S$8,000 limit per taxpayer. The overall S$80,000 relief cap applies and accepted top-ups are not refunded.
Matching schemes and timing
MRSS-matched top-ups are excluded from YA 2026 for payments from 1 January 2025. MMSS-matched MediSave top-ups are excluded from YA 2027 for payments from 1 January 2026. Non-matched eligible top-ups can continue to qualify. The page lists FRS/BHS of S$213,000/S$75,500 for 2025 top-ups assessed in YA 2026, and S$220,400/S$79,000 for 2026 top-ups assessed in YA 2027. Relief is automatic from CPF records; the application must reach CPF Board by 31 December for next-year relief.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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