How to Top Up Your CPF
A complete guide to making voluntary CPF top-ups under the Retirement Sum Topping-Up (RSTU) scheme — how it works, how much tax relief you can claim, and what to watch out for.
Last updated: June 2026 · Based on official CPF Board information.
What Is the RSTU Scheme?
The Retirement Sum Topping-Up (RSTU) scheme is administered by the CPF Board. It allows you to make voluntary cash top-ups to your Special Account (SA) if you are below 55, or your Retirement Account (RA) if you are 55 and above. You can also top up the SA/RA of family members such as your spouse, parents, grandparents, siblings, or children.
The primary purpose of RSTU is to help Singaporeans and Permanent Residents build their retirement savings. In return, top-up amounts qualify for income tax relief, reducing your taxable income for the year.
Source: CPF Board — RSTU Scheme
Who Can Make Top-Ups?
- Self top-up: Any CPF member (Singapore Citizen or PR) can top up their own SA (below age 55) or RA (age 55 and above).
- Family top-up: You can top up the SA/RA of your spouse, parents, grandparents, parents-in-law, siblings, or children.
- Top-ups must be made in cash via the CPF website, CPF mobile app, PayNow, or AXS stations.
- The recipient must be a Singapore Citizen or Permanent Resident.
How to Top Up Your CPF — Step by Step
Step 1: Log in to CPF
Go to cpf.gov.sg and log in with your Singpass.
Step 2: Navigate to RSTU
Go to My cpf > Tools & Services > Building Your Retirement Sum > Top Up under the RSTU scheme.
Step 3: Choose recipient
Select whether you are topping up your own SA/RA or a family member's SA/RA. Enter the recipient's details if applicable.
Step 4: Enter amount and pay
Enter the top-up amount (minimum $1). You can pay via PayNow, bank transfer, or other supported methods. The top-up is typically processed within 1–2 working days.
Tax Relief Benefits
One of the biggest incentives for CPF top-ups is the income tax relief. Under the current rules:
- Self top-up: Up to $8,000 per calendar year in tax relief for cash top-ups to your own SA/RA.
- Family top-up: Up to an additional $8,000per calendar year in tax relief for cash top-ups to family members' SA/RA.
- Combined maximum: Up to $16,000 total tax relief per year.
- CPF Board reports all top-ups to IRAS automatically — no manual claim is needed.
✦ Example
If you earn $80,000 a year and top up $8,000 to your own SA, your chargeable income drops to $72,000. At a marginal tax rate of ~7%, this saves you approximately $560 in income tax.
Source: CPF Board — RSTU tax relief · Calculate your tax savings →
Important Rules and Limits
- Top-ups to your OA do not qualify for tax relief. Only SA and RA top-ups count.
- The annual limit for tax relief is $8,000 (self) + $8,000 (family) = $16,000.
- Top-ups cannot exceed the Full Retirement Sum (FRS). In 2026, the FRS is $220,400. If your SA/RA already has the FRS, further top-ups are not allowed.
- Top-ups are irrevocable — you cannot withdraw them as cash until age 55 (and only the amount above the FRS).
- Top-ups earn CPF interest rates: 4% per annum on SA/RA balances, plus extra interest on the first $60,000 of combined balances.
- Deadline: Top-ups must be completed by December 31of the year to qualify for that year's tax relief.
Key Facts at a Glance
| Item | Detail |
|---|---|
| Scheme | Retirement Sum Topping-Up (RSTU) |
| Eligible accounts | SA (below 55) / RA (55 and above) |
| Tax relief (self) | Up to $8,000 per year |
| Tax relief (family) | Up to $8,000 per year |
| Total max relief | $16,000 per year |
| Interest earned | 4% p.a. on SA/RA |
| FRS cap (2026) | $220,400 |
| Deadline | December 31 each year |
| Payment methods | PayNow, bank transfer, AXS |
Related Calculators
Tax Relief Calculator
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Retirement Sum Calculator
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Interest Calculator
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CPF LIFE Calculator
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Frequently Asked Questions
What is the RSTU scheme?
The Retirement Sum Topping-Up (RSTU) scheme allows you to make voluntary cash top-ups to your own or your family members' Special Account (SA) or Retirement Account (RA). This helps you build your retirement savings faster and qualify for tax relief.
How much tax relief can I get from CPF top-ups?
You can claim up to $8,000 in tax relief for top-ups to your own SA/RA, and up to $8,000 for top-ups to family members' SA/RA. The maximum total tax relief is $16,000 per year. CPF Board reports your top-ups to IRAS automatically.
Is there a deadline for CPF top-ups to count for tax relief?
Yes. Top-ups must be made by December 31 of the assessment year to qualify for tax relief for that year. There is no monthly deadline — any top-up made before year-end counts.
Can I top up my Ordinary Account (OA) for tax relief?
No. Tax relief under the RSTU scheme only applies to top-ups made to the Special Account (SA) or Retirement Account (RA). Top-ups to the Ordinary Account (OA) do not qualify for tax relief.
Can I withdraw my CPF top-ups later?
Voluntary top-ups to your SA/RA are treated the same as mandatory contributions. They cannot be withdrawn as cash until age 55 (and only the amount above the Full Retirement Sum). They are meant to grow your retirement savings and earn CPF interest rates.
Disclaimer: CPF Calculator SG is an independent website and is not affiliated with the CPF Board or any Singapore government agency. All figures are based on publicly available information from cpf.gov.sg. Always verify details with the official CPF Board website. This page does not constitute financial advice.