Compulsory and voluntary contributions differ
The full compulsory MediSave amount paid in the preceding year qualifies from YA 2026, even without assessable net trade income. Voluntary CPF relief remains subject to the applicable lowest-of limits after subtracting compulsory-contribution relief. If compulsory MediSave exceeds 37% of net trade income, no voluntary contribution relief is available. Earlier-year examples combined the compulsory and voluntary limits and should not replace the changed rule.
Mixed employment and claim timing
For someone also employed, employee and employer compulsory CPF reduce remaining annual-limit space for voluntary contributions. The annual CPF limit remains S$37,740 despite the ordinary-wage ceiling increases. Relief is based on payment date and automatically included from CPF Board records where eligible. The overall S$80,000 personal relief cap still applies and accepted voluntary payments are not refunded because the cap is reached.
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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