在你按工资所扣的 CPF 以上，额外自愿填补 3 个户头（按比例）的话，是没有个人所得税减免的。
Contributions that do Not Qualify for CPF Relief
Voluntary contributions made in excess of the compulsory contributions under the CPF Act;
详情请见 IRAS 网页：
https://www.iras.gov.sg/IRASHome/Individuals/Locals/Working-Out-Your-Taxes/Deductions-for-Individuals/CPF--Central-Provident-Fund--Relief-for-Employees/
但你可以单独填补 CPF Medisave Account 来获取个人所得税减免。
