CPF | MediSave | Healthcare Savings
CPF BHS 2026: What Is the Basic Healthcare Sum and How It Affects Your MediSave
Updated September 2026 • Source: CPF Board
The CPF Basic Healthcare Sum (BHS) for 2026 is S$79,000 — up from S$75,500 in 2025. The BHS is the maximum your MediSave Account can hold. Once your balance reaches S$79,000, any additional contributions overflow automatically into your Special Account or Retirement Account. MediSave earns 4% per annum. When you turn 65, your BHS is frozen at that year’s figure for life.
Not financial advice. All figures are for educational reference only. Data as at September 2026 unless noted.
- CPF BHS 2026 = S$79,000, raised S$3,500 from S$75,500 in 2025
- When MediSave hits the BHS, excess flows to your SA (below 55) or RA (55 and above)
- At age 65, your BHS is locked for life at that year’s figure
What Is the CPF Basic Healthcare Sum (BHS)?
CPF has four main accounts: the Ordinary Account (OA) for housing and investments, the Special Account (SA) for retirement, the MediSave Account (MA) for healthcare, and the Retirement Account (RA) created when you turn 55.
The Basic Healthcare Sum is the cap on your MediSave Account. CPF Board sets a maximum amount your MA can hold. The name reflects the intended purpose: enough saved to cover basic subsidised healthcare costs in old age.
CPF Board reviews the BHS every year and adjusts it upward for members below 65. The increases track rising healthcare costs — hospital fees, insurance premiums, and outpatient treatment all trend higher over time.
| CPF Account | Main Purpose | Interest Rate | Balance Cap |
|---|---|---|---|
| Ordinary Account (OA) | Housing, education, investment | 2.5% p.a. | None |
| Special Account (SA) | Retirement savings | 4% p.a. | None |
| MediSave Account (MA) | Healthcare expenses | 4% p.a. | BHS: S$79,000 (2026) |
| Retirement Account (RA) | CPF LIFE payouts (created at 55) | 4% p.a. | None |
Source: CPF Board, September 2026. OA earns an extra 1% on the first S$20,000 for members below 55, subject to combined limit rules.
CPF BHS for 2026: S$79,000
From 1 January 2026, the BHS is S$79,000. This applies to all CPF members aged below 65. If you turn 65 in 2026, your BHS is fixed at S$79,000 for the rest of your life.
The jump from 2025 to 2026 is S$3,500 — an increase of about 4.6%. This is consistent with recent annual adjustments, which have ranged between 3.8% and 5.6% over the past seven years.
To see all CPF changes for 2026 including the Ordinary Wage ceiling increase and new retirement sum figures, see our dedicated 2026 changes guide.
BHS History 2020 to 2026: How the Cap Has Grown
Over the past seven years, the BHS has risen from S$60,000 to S$79,000 — a total increase of S$19,000, or about 31.7%. The chart below shows the year-by-year growth.
| Year | BHS Amount | Change | % Increase |
|---|---|---|---|
| 2026 | S$79,000 | +S$3,500 | +4.6% |
| 2025 | S$75,500 | +S$4,000 | +5.6% |
| 2024 | S$71,500 | +S$3,500 | +5.1% |
| 2023 | S$68,500 | +S$2,500 | +3.8% |
| 2022 | S$66,000 | +S$3,000 | +4.8% |
| 2021 | S$63,000 | +S$3,000 | +5.0% |
| 2020 | S$60,000 | — | — |
Source: CPF Board. 2024-2026 confirmed from official announcements; 2020-2023 from historical CPF Board releases.
What Happens When Your MediSave Hits the BHS?
When your MediSave balance reaches S$79,000, any additional CPF contributions cannot enter the MA. They are automatically redirected instead.
Here is where they go, depending on your age:
For members below 55: overflow goes into your Special Account (SA), which also earns 4% per annum. You lose no interest. You gain extra retirement savings.
For members 55 and above: overflow flows first into your Retirement Account (RA). If the RA has reached the Enhanced Retirement Sum, the remainder goes into your Ordinary Account (OA).
Example: You are 42 years old. Your MediSave hits S$79,000 in April. The next month, your employer’s MA contribution of S$1,200 flows into your SA instead. Your SA balance grows and continues earning 4% per annum. Nothing is lost — the money is simply redirected.
You can still use your MediSave at any time for approved medical expenses, MediShield Life premiums, Integrated Shield Plan premiums, and CareShield Life premiums, even after hitting the BHS.
Should You Top Up MediSave to the BHS?
MediSave top-ups earn 4% per annum. They also qualify for the CPF Cash Top-Up Relief of up to S$8,000 per year (combined limit across MA, SA, and RA voluntary top-ups).
Some people choose to top up MediSave to the BHS for these reasons:
- The 4% guaranteed return is higher than most savings account rates
- Every dollar top-up reduces taxable income by a dollar (up to the S$8,000 relief cap)
- Healthcare costs are real and predictable in retirement
However, MediSave is illiquid. You cannot withdraw it as cash. It is only accessible for approved medical purposes — hospital bills, premiums, and certain outpatient treatments. It is not for investment or emergencies.
Think of a MediSave top-up as buying a healthcare-locked 4% bond. If you are comfortable locking the funds for that purpose, the math makes sense. If you need liquidity, other options like the Endowus referral code or Syfe referral code let you invest cash more flexibly.
Use our Singapore retirement calculator to model how a MediSave top-up fits into your overall retirement picture.
BHS vs BRS vs FRS: CPF 2026 Reference Table
The BHS is one of several CPF reference figures that change each year. Here is how it compares to the retirement sums for 2026.
| CPF Limit | 2026 Amount | Account | Purpose |
|---|---|---|---|
| BHS | S$79,000 | MediSave (MA) | Healthcare savings cap |
| BRS | S$110,200 | Retirement Account (RA) | Basic retirement sum (minimum) |
| FRS | S$220,400 | Retirement Account (RA) | Full retirement sum (2x BRS) |
| ERS | S$330,600 | Retirement Account (RA) | Enhanced retirement sum (3x BRS) |
Source: CPF Board, 2026. BRS and related sums from the CPF changes 2026 announcement.
The BHS is separate from the retirement sums. Reaching the BHS has no direct impact on your BRS or FRS targets. They are tracked independently across different CPF accounts.
Frequently Asked Questions: CPF BHS 2026
What is the CPF BHS in 2026?
What happens when my MediSave hits the BHS?
Does the BHS change every year?
What is the difference between BHS, BRS, and FRS?
Can I still use MediSave after hitting the BHS?
Is there a tax relief for topping up MediSave?
This article was researched with the help of AI. While we strive to keep all information accurate and up to date, there may be errors. If you notice any discrepancies, please contact us.
