For CPF transfers and cash top-ups to Special/ Retirement Account, “loved ones” refers to your parents, parents-in-law, grandparents, grandparents-in-law, spouse and siblings*.
For first-time CPF transfers: You are required to submit supporting documents. Check required document via this
link.
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Type
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Who you can make cash top-up/ CPF transfer to
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Eligible for tax relief
|
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Cash top-up
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Anyone’s CPF account
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Only when topping up to yourself/ loved one
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CPF transfer
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Only to your loved ones
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Not applicable
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* Includes step-family and adoptive family members in these categories