By MoneyBees
Work out how much you can top up to all three CPF accounts this year under the S$37,740 Annual Limit, how CPF splits it by age, and whether you get tax relief, compared with a Retirement Sum top-up.
After other reliefs.
Room left this year
$15,540
$37,740 less $22,200 mandatory
Refunded next year
$0
your top-up fits
Tax saved
$0
an RSTU top-up would save $560
Your mandatory CPF this year comes to about $22,200. That counts towards the $37,740 Annual Limit, so you can top up $15,540 more.
CPF puts $6,217 in your Ordinary Account, $1,621 in your Special Account and $2,162 in MediSave. Your CPF statement shows the exact split.
Employees get no tax relief on this top-up. The same cash as a top-up to your Special Account under RSTU, or to MediSave, gets up to $8,000 of relief, worth $560 at your 7% top rate.
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| Age | Ordinary | Special or Retirement | MediSave |
|---|---|---|---|
| 35 and below | 62.17% | 16.21% | 21.62% |
| Above 35 to 45 | 56.77% | 18.91% | 24.32% |
| Above 45 to 50 | 51.36% | 21.62% | 27.02% |
| Above 50 to 55 | 40.55% | 31.08% | 28.37% |
| Above 55 to 60 | 35.30% | 33.82% | 30.88% |
| Above 60 to 65 | 14.00% | 44.00% | 42.00% |
| Above 65 to 70 | 6.07% | 30.30% | 63.63% |
| Above 70 | 8.00% | 8.00% | 84.00% |
From 55 the Special Account is closed and its share goes to the Retirement Account, up to the Full Retirement Sum. The new rates apply from the month after your birthday.
| All three accounts | RSTU (SA or RA) | |
|---|---|---|
| Limit | $37,740 a year incl. mandatory CPF | SA up to the FRS below 55; RA up to the ERS from 55 |
| Tax relief, employee | None | Up to S$8,000 for yourself |
| Tax relief, self-employed | Up to 37% of NTI, capped | Up to S$8,000 for yourself |
| Where it goes | OA, SA or RA, and MediSave by age | SA or RA only, for monthly payouts |
You are 30 and earn S$5,000 a month with no bonus. Your mandatory CPF is S$22,200 (37% of S$60,000), leaving S$15,540 of room. A S$10,000 top-up splits into S$6,217 OA, S$1,621 SA and S$2,162 MediSave. As an employee you get no relief. The same S$8,000 as an RSTU top-up would cut your tax by S$560 at a 7% top rate.
Figures checked 3 Oct 2026.
A cash top-up to all three CPF accounts at once: Ordinary, Special (Retirement from 55) and MediSave. CPF also calls it a top-up to your 3 CPF accounts. You can make one as an employee or as a self-employed person.
Up to the CPF Annual Limit of S$37,740, which includes your mandatory contributions for the year. An employee aged 30 earning S$5,000 a month pays S$22,200 in mandatory CPF, so can top up S$15,540 more.
CPF refunds the excess in the following year. CPF suggests you project your mandatory contributions for the rest of the year first, since a bonus can use up the room you planned to fill.
CPF allocates contributions by age. At 35 and below, 21.62% goes to MediSave, 16.21% to the Special Account and the rest to the Ordinary Account. From 55 the Special Account share goes to the Retirement Account, up to the Full Retirement Sum.
Not as an employee. Self-employed persons get relief capped at the lowest of 37% of net trade income or S$37,740, each less relief on mandatory MediSave, or the amount paid. Employees who want relief can top up under RSTU or to MediSave instead.
RSTU puts cash only into your Special or Retirement Account, up to the Full Retirement Sum below 55 or the Enhanced Retirement Sum from 55. It gets up to S$8,000 of tax relief for yourself and S$8,000 for family. A top-up to all three accounts also reaches your Ordinary Account and MediSave.
MediSave holds up to the Basic Healthcare Sum, S$79,000 in 2026 for members below 65. It is fixed for life at 65, so if you turned 65 before 2026 yours is lower, for example S$63,000 at 70. The part of a contribution above it moves to your other CPF accounts automatically.
No. CPF does not allow voluntary top-ups solely to the Ordinary Account. A top-up to all three accounts is the way to add cash to your OA.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).