Retirement Sum Topping-Up Scheme (RSTU) Singapore
The RSTU lets you top up your own or a loved one’s CPF Retirement Account or Special Account, earning tax relief of up to S6,000/year and higher CPF LIFE payouts. This is not financial advice.
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What Is the RSTU Scheme?
The Retirement Sum Topping-Up Scheme (RSTU) allows Singapore residents to make voluntary cash top-ups to their own CPF Retirement Account (RA) or Special Account (SA), or to a family member’s CPF accounts. Topped-up funds earn the prevailing CPF interest rates — 4% p.a. for SA and RA — and count towards the recipient’s retirement sum for CPF LIFE payout purposes. As at 2025, top-ups qualify for tax relief up to S,000/year for self and S,000/year for family members.
Tax Relief Under RSTU
This is one of Singapore’s most powerful tax-saving mechanisms. For a taxpayer in the 15% marginal rate bracket, a S,000 RSTU top-up saves S,200 in income tax, while the funds simultaneously earn a guaranteed 4% p.a. in CPF. Key 2025 figures: top-up to own RA/SA earns up to S,000 relief; top-up to parent/spouse/sibling’s RA/SA earns a separate S,000 relief; cash top-ups only qualify (CPF-to-CPF transfers do not); deadline is 31 December each year.
Who Can Receive a Top-Up?
RSTU top-ups can be made to yourself, your spouse, parents, grandparents, and siblings (siblings must have annual income not exceeding S,000). Recipients must be Singapore Citizens or Permanent Residents, and their RA/SA balance must be below the applicable retirement sum cap.
How to Make an RSTU Top-Up
Log in to my.cpf.gov.sg using Singpass and navigate to the e-Cashier for top-ups via PayNow, GIRO, or card. For family top-ups you need the recipient’s NRIC. Processing takes 3–5 business days. Always verify the recipient’s current balance against the applicable FRS before topping up to avoid exceeding the cap. See CPF Full Retirement Sum 2026 for current figures.
RSTU vs SRS: Which Is Better?
Both schemes offer tax relief but serve different purposes. The SRS allows broader investments (SGX stocks, ETFs, unit trusts) while RSTU locks funds into CPF at a fixed 4%. For most CPF members who haven’t reached ERS, RSTU offers a better guaranteed return plus tax relief. Many investors use both: RSTU first up to the S,000 cap, then SRS for additional tax-deferred savings. For CPF LIFE overview see CPF LIFE and the TKN Retirement Calculator.