CPF Retirement Sum Topping-Up (RSTU) is a CPF scheme that lets members top up their own or a loved one’s Special or Retirement Account to build retirement savings, with cash top-ups eligible for tax relief.
Key takeaways
- Cash top-ups and CPF transfers under RSTU go to the Special Account (below 55) or Retirement Account (55 and above), up to the applicable retirement sum.
- Cash top-ups qualify for tax relief of up to SGD 8,000 for a member’s own account and up to SGD 8,000 for family members — up to SGD 16,000 a year.
- Top-ups to a member’s own account can be made up to the Full Retirement Sum (below 55) or the Enhanced Retirement Sum (55 and above).
- Top-up savings earn the long-term CPF floor rate of 4% p.a.
- For family-member relief, the recipient’s annual income must not exceed SGD 8,000 (from YA 2025).
See how this applies to your own figures.
Singapore Retirement Sum Calculator → Current retirement sums →How RSTU works
Members can make cash top-ups or transfer CPF savings to build up the Special Account (for members below 55) or the Retirement Account (for members aged 55 and above), up to the applicable retirement sum. Top-up savings earn the long-term floor interest rate of 4% p.a.
Tax relief on cash top-ups
Cash top-ups under RSTU qualify for CPF Cash Top-up Relief of up to SGD 8,000 for top-ups to the member’s own account, and up to a further SGD 8,000 for top-ups to family members’ accounts — up to SGD 16,000 a year. Relief is subject to IRAS conditions, including the SGD 80,000 personal income tax relief cap.
Top-up limits
Top-ups to a member’s own account can be made up to the Full Retirement Sum for members below 55, and up to the Enhanced Retirement Sum for members aged 55 and above.
Key RSTU figures
| Item | Figure |
|---|---|
| Maximum tax relief — top-ups to own account | SGD 8,000 per year |
| Maximum tax relief — top-ups to family members | SGD 8,000 per year |
| Combined maximum cash top-up relief | SGD 16,000 per year |
| Top-up savings interest (floor) | 4% p.a. |
Figures as at 2026 / YA 2026. Sources: CPF Board; IRAS.
Worked example
A member who tops up SGD 8,000 in cash to their own Retirement Account and SGD 8,000 to a parent’s Retirement Account can claim up to SGD 16,000 in CPF Cash Top-up Relief for the year, within the SGD 80,000 personal income tax relief cap. Relief depends on meeting IRAS conditions.
Related terms
All Singapore glossary terms →Related calculator
See the current CPF retirement sums and top-up limits, based on CPF Board figures.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to the CPF Board and IRAS and seek independent professional advice before making any financial decisions.