Similar to other forms of self-employed CPF contributions, Contribute As You Earn (CAYE) contributions made in a calendar year will qualify for tax relief in the following year. For example, relief on CAYE contributions made between 1 January 2025 and 31 December 2025 will qualify for tax relief in the Year of Assessment (YA) 2026.
Please refer to this
FAQ for more information on the tax eligibility of your contributions.