呵呵，算https://www.iras.gov.sg/taxes/individual-income-tax/employees/deductions-for-individuals/personal-reliefs-and-tax-rebates/cpf-cash-top-up-relief Spouse/Siblings must not have an annual income** of more than $4,000 in the year preceding the year of top-up (i.e. 2020). ** Annual income includes: Taxable income (e.g. trade, employment and rental) Tax-exempt income (e.g. bank interest, dividends and pension) Foreign-sourced income regardless of whether it has been remitted to Singapore