CPF
CPF Top-Ups (RSTU & MediSave)
Voluntary top-ups to your SA/RA or MediSave that boost retirement and health savings at a 4% floor, with potential tax relief.
What it is
In plain language.
Beyond mandatory contributions, you can voluntarily top up CPF. The Retirement Sum Topping-Up scheme adds cash to your own or a loved one's SA (before 55) or RA (from 55), and you can also make voluntary cash top-ups to MediSave.
These top-ups put more money into accounts earning the guaranteed 4% floor, accelerating retirement and healthcare savings. They are a popular lever for people who have maxed out their guaranteed-rate compounding and want to defer market risk.
Because the money joins the locked CPF system, top-ups are best seen as a long-horizon, low-risk commitment rather than flexible savings.
How it works
In Singapore, in practice.
RSTU and MediSave top-ups can qualify for personal income tax relief, subject to caps and an overall personal income tax relief ceiling. Topping up family members' CPF can also attract relief, within the prevailing limits.
Top-ups to SA or RA are subject to the Full Retirement Sum ceiling for that account, and MediSave top-ups are subject to the Basic Healthcare Sum. Amounts above those limits generally cannot be topped up.
Top-ups are made online via the CPF website or app. They are irreversible: once topped up, the money follows normal CPF withdrawal rules and cannot be taken back.
Run the numbers
See it in your own figures.
See what a top-up to this wrapper could save you in tax this year.
What an SRS top-up could save in tax
The Supplementary Retirement Scheme lowers your taxable income. This shows the tax saved if you contribute the maximum this year.
Where it sits
Its place in the instrument map.
A sound plan is built in layers, from a guaranteed base up to small, high-risk satellites. This is the role CPF Top-Ups (RSTU & MediSave) plays, and the layers around it.
Small, high-risk positions you could afford to lose entirely.
Direct stocks and REITs held for long-run growth.
Funds, ETFs, and bonds that spread risk across many holdings.
Government-backed income and the SRS tax wrapper.
Guaranteed and liquid: your CPF base and emergency cash sit here.
The trade-offs
What it does well, and what to watch.
Good for
- Savers who want a guaranteed 4% on extra capital
- Taxpayers seeking relief while building retirement savings
- People supporting parents' or spouse's retirement adequacy
Watch outs
- Top-ups are irreversible and follow CPF lock-in rules, so do not use money you may need.
- Tax relief is capped and shared within an overall personal relief ceiling, so the benefit can be limited.
- Top-ups stop counting once the account hits the FRS or Basic Healthcare Sum limit.
In the market
What this looks like.
Real Singapore examples, shown to make the instrument concrete. These are illustrative, not endorsements.
How it connects
Instruments that work with this.
CPF Special Account (SA)
The retirement-focused CPF account earning a 4% floor, locked away to compound until age 55.
Full breakdown CPFCPF Retirement Account (RA) & Retirement Sums
The account created at 55 from your OA and SA, sized to the Basic, Full, or Enhanced Retirement Sum and earning a 4% floor.
Full breakdown CPFCPF MediSave Account (MA)
Your dedicated healthcare savings account, earning a 4% floor for hospital bills, MediShield Life, and approved premiums.
Full breakdown CPFCPF LIFE
Singapore's national annuity that turns your Retirement Account into a guaranteed monthly payout for as long as you live.
Full breakdownSources
Where the facts come from.
- SA/RA and MA top-ups earn the 4% guaranteed floorSingaporeConfig.cpf.cpfInterestRates.sa
- SA/RA top-ups subject to FRS ceiling; FRS 2026 = $220,400SingaporeConfig.cpf.retirementSumTiers.frs
- RSTU and MediSave top-up tax relief, caps and ruleshttps://www.cpf.gov.sg/member/growing-your-savings/saving-more-with-cpf/top-up-to-enjoy-higher-retirement-payouts
- Tax relief on CPF cash top-ups, within personal relief caphttps://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/personal-income-tax-rate/tax-reliefs
See where CPF Top-Ups (RSTU & MediSave) fits your own plan.
This is educational, not advice. When you want a detailed look at how this fits your situation, a licensed adviser will map it to your income, CPF, and goals.