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CPF Expat Tool

Singapore CPF PR Contribution & Lump-Sum Withdrawal Calculator 2026

Q: What are the CPF contribution rates for newly granted Permanent Residents (PRs) in 2026?

Newly granted PRs follow graduated contribution rates for their first two years. In Year 1, total contribution is 9% (Employer 4%, Employee 5%). In Year 2, total contribution increases to 24% (Employer 9%, Employee 15%). From Year 3 onwards, full rates apply (Employer 17%, Employee 20% = 37% total for age <=55).

Q: What is the Singapore CPF Ordinary Wage (OW) monthly ceiling in 2026?

Effective 1 January 2026, the monthly Ordinary Wage (OW) ceiling for CPF contributions is S$8,000 per month.

Q: Can foreign expats withdraw all their CPF money when leaving Singapore?

Yes. Expats who renounce their Singapore Permanent Residency (PR) or leave Singapore permanently with no intention of returning can withdraw 100% of their accumulated CPF savings across OA, SA, and Medisave in a lump-sum cash payout.

Q: Can an employer and employee opt to pay full CPF rates from Year 1 of PR status?

Yes. Employers and employees can jointly apply to the CPF Board to contribute full standard CPF rates (37% total) starting from Year 1 of PR status.

Q: How is CPF allocated into Ordinary (OA), Special (SA), and Medisave (MA) accounts?

For employees aged 35 and below, total 37% CPF contributions are allocated as: 23% to Ordinary Account (OA), 6% to Special Account (SA), and 8% to Medisave Account (MA). Allocation ratios shift toward Medisave as age increases.

Q: Is CPF lump-sum withdrawal taxable by IRAS when leaving Singapore?

No. Lump-sum CPF withdrawals upon permanent departure or PR renunciation are exempt from Singapore income tax, provided all prior tax liabilities have been cleared via IRAS Form IR21.

Calculate Singapore CPF contributions for PRs (1st/2nd/3rd year). Estimate lump-sum cash withdrawal math upon PR renunciation, S$8,000 wage ceiling, & OA/SA/MA allocation.

Overview & Statutory Background

Central Provident Fund (CPF) is Singapore's mandatory social security savings scheme. Permanent Residents (PRs) and Citizens contribute up to 37% total (17% Employer + 20% Employee) based on the S$8,000 monthly wage ceiling. To ease financial transition, newly granted PRs follow graduated contribution rates during their 1st and 2nd years. Expats renouncing Singapore PR or leaving Singapore permanently are entitled to a 100% lump-sum cash withdrawal of all accumulated CPF balances across Ordinary Account (OA), Special Account (SA), and Medisave (MA). Use this calculator to estimate monthly contributions and lump-sum departure payouts.

Key Pass Highlights & Statutory Criteria

Full Total Rate

37% (17% Emp + 20% Ee)

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2026 OW Wage Ceiling

S$8,000 / Month

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Graduated Rates

1st & 2nd Year PR

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Lump-Sum Cash Out

100% Upon Departure

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Singapore CPF PR Contribution & Departure Calculator 2026

Calculate 1st/2nd/3rd year PR CPF rates (S$8,000 ceiling) & estimated lump-sum payout upon leaving Singapore

Fixed Monthly Wage (S$)

Capped at S$8,000/mo OW ceiling

PR Residency Year / Status

Years Worked in Singapore

Monthly CPF Savings (Employer + Employee):

S$2,220 / mo

Employer: S$1,020 | Employee: S$1,200

Estimated Departure Cash Payout:

S$136,530

100% Tax-Free Cash Out

Evaluation Criteria & Points Breakdown

1st Year PR Graduated Rates

Reduced Rate

1st year PRs contribute at lower rates (typically Employer 4%, Employee 5% = 9% total for <=55 age) unless joint employer election.

2nd Year PR Graduated Rates

Medium Rate

2nd year PRs contribute at medium rates (Employer 9%, Employee 15% = 24% total for <=55 age).

3rd Year PR & Citizen Full Rates

37% Total

3rd year PRs contribute full standard rates (Employer 17%, Employee 20% = 37% total for age <=55).

100% Departure Lump-Sum Cash Out

PR Renunciation

Expats giving up Singapore PR or relocating permanently out of Singapore can withdraw all CPF balances in tax-free cash.

Mandatory Eligibility Requirements

CPF contributions apply to all Singapore Citizens and Permanent Residents working under a contract of service.

Monthly Ordinary Wage (OW) ceiling is capped at S$8,000 per month for YA 2026.

Annual salary ceiling is capped at S$102,000 per year (including bonuses and additional wages).

Lump-sum CPF withdrawal requires official PR renunciation clearance with ICA and tax clearance with IRAS (Form IR21).

Step-by-Step Application & Issuance Process

Select Wage & PR Residency Year

Input monthly fixed wage (up to S$8,000 ceiling) and select 1st year, 2nd year, or 3rd+ year PR status.

Compute Employer & Employee Shares

Calculate monthly employer contribution (17% full) and employee deduction (20% full).

Calculate Account Allocation (OA, SA, MA)

Distribute funds into Ordinary Account (housing/investments), Special Account (retirement), and Medisave (healthcare).

Project Departure Lump-Sum Payout

Estimate total accumulated cash payout upon renouncing PR or leaving Singapore permanently.

Submit Departure Withdrawal via CPF Portal

Submit e-Application for CPF withdrawal upon completing ICA PR renunciation and IRAS tax clearance.

Required Document Checklist

•CPF Board Account Statement (showing OA, SA, and MA balances)

•ICA Letter of PR Renunciation Acceptance (if claiming departure lump-sum)

•IRAS Tax Clearance Certificate (Form IR21 completion)

•Foreign passport and Overseas Bank Account details for lump-sum wire transfer

•Letter of Authorization for CPF Board account closure

Frequently Asked Questions (FAQ)

Newly granted PRs follow graduated contribution rates for their first two years. In Year 1, total contribution is 9% (Employer 4%, Employee 5%). In Year 2, total contribution increases to 24% (Employer 9%, Employee 15%). From Year 3 onwards, full rates apply (Employer 17%, Employee 20% = 37% total for age <=55).

Effective 1 January 2026, the monthly Ordinary Wage (OW) ceiling for CPF contributions is S$8,000 per month.

Yes. Expats who renounce their Singapore Permanent Residency (PR) or leave Singapore permanently with no intention of returning can withdraw 100% of their accumulated CPF savings across OA, SA, and Medisave in a lump-sum cash payout.

Yes. Employers and employees can jointly apply to the CPF Board to contribute full standard CPF rates (37% total) starting from Year 1 of PR status.

For employees aged 35 and below, total 37% CPF contributions are allocated as: 23% to Ordinary Account (OA), 6% to Special Account (SA), and 8% to Medisave Account (MA). Allocation ratios shift toward Medisave as age increases.

No. Lump-sum CPF withdrawals upon permanent departure or PR renunciation are exempt from Singapore income tax, provided all prior tax liabilities have been cleared via IRAS Form IR21.