Yes, you can receive tax relief for voluntary top-ups to MediSave Account (MA), subject to specific conditions and limits:
| Scenario | Tax relief per year | Conditions |
| You make a top-up to your MA | Up to $8,000 for both | The maximum top-up amount you can receive to your MA is the difference between your Basic Healthcare Sum (BHS) and your current MediSave balance. |
| You are an employee/platform worker receiving a MA top-up from your employer/platform operator |
| You make a MA top-up to your loved ones | Up to $8,000 |
- The maximum top-up amount your loved one can receive to his/her MA is the difference between his/her Basic Healthcare Sum (BHS) and his/her current MediSave balance.
- Spouse/sibling must have annual income ≤ $8,000 in previous year or is handicapped*
|
*Handicapped refers to people who are incapacitated because of physical or mental infirmity.
Important notes
- Matched MediSave Scheme (MMSS): From 1 January 2026, cash top-ups that qualify for the MMSS matching grant (up to $1,000/year) will not attract tax relief. Find out more on how this works.
- Shared cap with Special Account (SA)/ Retirement Account (RA): $8,000 tax relief cap shared across top-ups to SA/ RA or MA.
- Overall tax relief cap: Your total personal income tax relief (including CPF top-ups) is capped at $80,000/year.
