你去 7 楼看看列的项目吧。上班人士的话，两条途径的 top up 可以扣税（两点互不冲突，可以同时扣税）： 1. CPF Retirement Sum Topping-Up Scheme (Cash top up)，每年上限 7K； 2. Voluntary contributions to Medisave Account (Cash top up); 这个上限你可以去 IRAS 网站看看： https://www.iras.gov.sg/IRASHome/Individuals/Locals/Working-Out-Your-Taxes/Deductions-for-Individuals/Compulsory-and-Voluntary-Medisave-Contributions/ Amount of Tax Relief Voluntary Contributions to Medisave Account （VC-MA） The amount of tax relief given to the lowest of the following: Voluntary cash contribution directed specifically to Medisave Account or Annual CPF contribution cap for the year, less Mandatory Contribution (MC)* or Prevailing Basic Healthcare Sum(BHS)^, less the balance in Medisave Account before the voluntary cash contribution.