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  1. The voluntary top-up to MediSave Account (MA) is irreversible and cannot be refunded to you.
  2. The voluntary top-up to MA is subject to the recipient’s Basic Healthcare Sum (BHS). Any top-up to MA that exceeds the recipient’s BHS, the full amount will be refunded without interest to you.
  3. For self top-ups, if you are eligible for the Matched MediSave Scheme (MMSS) for the year, for every $1 of cash top-up received by your MA in the year, the Government will match it up to an annual cap of $1,000. Similarly, you can make cash top-up to the MA of your loved ones who are eligible for MMSS for them to benefit from the matching grant. The matching grant will be credited to the MMSS-eligible member' s MA at the beginning of the following year, subject to all necessary criteria being met before grant crediting. Learn more.
  4. From 1 January 2026, for MMSS-eligible members, the first $1,000 per year of cash top-ups to MA received from self and loved ones will attract the MMSS matching grant. The first $1,000 that qualifies for the MMSS matching grant will not be eligible for tax relief.
  5. If you have not fully settled, or are not on a monthly instalment plan for your MediSave payable incurred as a self-employed person, you will not be able to make a voluntary top-up to MA.
  6. Self-employed persons who have not fully settled, or are not on a monthly instalment plan for their MediSave payable will not be eligible for MMSS, even if they received voluntary cash top-ups to their MediSave Account.
  7. Voluntary top-ups must be made by the last day of the calendar year to be considered for tax relief in the same year.
  8. You can enjoy tax relief of up to $8,000 per calendar year for cash top-ups to your MA and/or Special/Retirement Account (SA/RA).
  9. You can enjoy an additional tax relief of up to $8,000 per calendar year for cash top-ups to your spouse, parents, parents-in-law, grandparents, grandparents-in-law and siblings’ MA and/or SA/RA. To qualify for tax relief for cash top-ups for your spouse/sibling(s), the spouse/sibling must not have an annual income exceeding $8,000 in the year preceding the year of top-up (e.g. salary or tax-exempt income such as bank interest, dividends and pension), or is handicapped.
  10. A personal income tax relief cap will apply to voluntary CPF top-ups. This cap applies to the total amount of all tax reliefs claimed, including any relief on voluntary CPF top-ups.
  11. You must not be an undischarged bankrupt. If you are an undischarged bankrupt, you must obtain prior approval from the Official Assignee before you make a voluntary top-up to yourself or your recipient’s CPF Account.
  12. For payment via PayNow QR, please refer to the Terms of Use for PayNow Transactions with CPF Board on the CPF website (cpf.gov.sg) for more information.