CPF Voluntary Contribution Calculator Singapore 2026
RSTU, Ordinary Top-Up & MediSave — Annual Limit & Tax Relief
Compare all three types of voluntary CPF contributions in Singapore — RSTU cash top-up to SA (tax-deductible up to S$8,000), voluntary ordinary contribution (OA+SA+MA split), and MediSave top-up (BHS-capped). Includes Annual Limit tracker and 20-year compound growth projection.
Used to calculate your mandatory EE CPF and remaining Annual Limit headroom (S$37,740 cap).
Determines OA/SA/MA split for voluntary ordinary contributions.
Required for MediSave top-up. Check Singpass → CPF → MediSave account balance.
See how your contribution compounds at SA 4% vs OA 2.5%.
Select a contribution type, enter your amount and salary, then calculate to see how much you can contribute, your OA/SA/MA split, tax relief, and long-term compound growth.
Understanding CPF Voluntary Contributions — RSTU Tax Relief, Annual Limit S$37,740 & OA SA MA Allocation 2026
Voluntary CPF contributions in Singapore fall into three distinct categories, each with its own rules, tax treatment, and account destination. Understanding the difference is critical — choosing the wrong type can mean missing out on S$8,000 in annual tax relief or accidentally breaching the Annual Limit.
Three Types of Voluntary CPF Contribution — RSTU, Ordinary & MediSave Top-Up Compared
| Type | Destination | Tax Relief | Annual Cap | Interest Rate |
|---|---|---|---|---|
| RSTU Cash Top-Up | SA or RA (if 55+) | Yes — up to S$8,000 | S$8,000/year (self) | 4% p.a. |
| Voluntary Ordinary | OA + SA + MA split | No | Annual Limit (S$37,740) | 2.5%–4% blended |
| MediSave Top-Up | MA only | Yes — within S$8,000 cap | BHS headroom (S$75,500 – balance) | 4% p.a. |
OA / SA / MA Allocation Rates for Voluntary Ordinary Contributions by Age Band 2026
| Age Band | OA | SA | MA | Total CPF Rate |
|---|---|---|---|---|
| ≤ 35 | 23% | 6% | 8% | 37% |
| 36 – 45 | 21% | 7% | 9% | 37% |
| 46 – 50 | 19% | 8% | 10% | 37% |
| 51 – 55 | 15% | 11.5% | 10.5% | 37% |
| 56 – 60 | 12% | 3.5% | 10.5% | 26% |
| 61 – 65 | 3.5% | 2.5% | 10.5% | 16.5% |
How This Voluntary CPF Calculator Works — Annual Limit Headroom, RSTU Tax Deduction & Growth Projection
Step 1 — Select Contribution Type and Check Annual Limit Headroom
For RSTU and voluntary ordinary contributions, the Annual Limit (S$37,740) applies. Enter your monthly salary to see your mandatory employee CPF for the year — the headroom remaining is the maximum you can contribute voluntarily. MediSave top-ups operate under a separate BHS cap and do not count against the Annual Limit.
Step 2 — Apply Limits and Calculate OA/SA/MA Destination
For RSTU, the contribution goes entirely to SA (or RA if aged 55+), capped at S$8,000 for self-relief. For voluntary ordinary contributions, the amount is split to OA, SA, and MA using the same allocation fractions as mandatory CPF based on your age band. This means older workers (46+) direct a higher fraction to SA, which earns 4% versus OA’s 2.5%.
Step 3 — Project Compound Growth and Estimate Tax Savings
The calculator projects the future value of your voluntary contribution using CPF’s guaranteed interest rates — 4% for SA/MA, 2.5% for OA. The chart compares blended voluntary ordinary growth against a pure SA contribution at 4%, showing the significant long-term advantage of directing funds to SA where possible.
3 Real Singapore CPF Voluntary Contribution Examples — PMET RSTU, Employee Ordinary Top-Up & Retiree MediSave
Example 1: PMET RSTU S$8,000
Example 2: Employee Age 35 Voluntary S$5,000
Example 3: Near-BHS MediSave Top-Up
3 Expert Tips on CPF Voluntary Contributions — RSTU December Deadline, SA Shielding & OA-to-SA Transfer
Make RSTU Top-Up Before 31 December for Same-Year Tax Relief
RSTU tax relief is assessed for the Year of Assessment based on when the contribution is received by CPF Board — not when you initiate it. Contributions made on 31 December can take 1–3 business days to process. To safely claim the relief for the current tax year, complete your RSTU top-up by 28 December via CPF Board’s e-Cashier. Many Singaporeans do this annually in the last week of December, making it one of the most predictable year-end tax planning moves available. You can also do monthly GIRO to spread the S$8,000 across the year rather than a single year-end transfer.
Prioritise RSTU to SA Over Voluntary Ordinary — Same SA Rate, Tax Relief is a Bonus
Both RSTU and the SA portion of voluntary ordinary contributions earn 4% p.a. But RSTU also provides tax relief of up to S$8,000/year — voluntary ordinary does not. If your goal is to build SA balance, always exhaust the S$8,000 RSTU limit first before making voluntary ordinary contributions. For a taxpayer in the 11.5% marginal tax bracket, S$8,000 RSTU generates S$920 in tax savings in addition to the 4% CPF interest. For someone in the 15% bracket, the saving is S$1,200. This is essentially a free return on top of CPF’s guaranteed 4%.
Use OA-to-SA Transfer Before Age 55 to Maximise the 4% Interest Advantage
If you have surplus funds in your OA (earning 2.5%), transferring them to SA (earning 4%) is irreversible but highly beneficial for long-term retirement savings. This is separate from voluntary contributions — it moves existing OA funds to SA at no cost. The transfer is only available before age 55 and only up to the Full Retirement Sum. At S$100,000 transferred, the annual interest difference is S$1,500/year (4% minus 2.5% × S$100,000). Over 20 years, this compounding difference adds tens of thousands to your retirement account. Note: unlike RSTU, OA-to-SA transfers are not tax-deductible since no new cash enters the system.
