There is no general income test for relief on eligible cash top-ups to your own CPF account. For certain family-member top-ups, an income condition applies.
For a spouse or sibling who is not disabled, the recipient’s annual income must generally be not more than S$8,000 in the relevant preceding year. This threshold was increased from S$4,000 from YA 2025. No such income condition applies to eligible top-ups for parents, grandparents or a spouse/sibling with disability, although the other CPF and tax-relief conditions still apply.