CPF retirement sums in 2026: basic, full and enhanced
At 55, your Special and Ordinary Account savings move into a Retirement Account that funds lifelong payouts. The amount set aside is measured against three reference sums.
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Every CPF member turning 55 has a Retirement Account created, and savings from the Special and Ordinary Accounts are moved into it up to a reference amount. For members turning 55 in 2026, the Basic Retirement Sum is $110,200, the Full Retirement Sum $220,400 and the Enhanced Retirement Sum $440,800. The Full Retirement Sum is the default target; members who own a property with a lease lasting until at least age 95 can keep only the Basic Retirement Sum and withdraw the rest; members who want higher payouts can top up to the Enhanced sum. From 65, the Retirement Account funds CPF LIFE, an annuity that pays a monthly income for life. Since January 2025 the Special Account is closed at 55, and from 2027 the higher contribution rates for employees aged 55 to 65 are credited to the Retirement Account.
The three sums for 2026
| Sum | Amount for members turning 55 in 2026 | What it means |
|---|---|---|
| Basic Retirement Sum (BRS) | $110,200 | minimum to set aside if you own a property lasting to 95 |
| Full Retirement Sum (FRS) | $220,400 | default amount set aside at 55 |
| Enhanced Retirement Sum (ERS) | $440,800 | maximum you can hold for higher payouts |
The sums are fixed for each cohort in the year it turns 55 and have been raised every year to keep pace with living standards. The Enhanced Retirement Sum was increased to four times the Basic sum from 2025, which lets members put more into the Retirement Account and receive larger CPF LIFE payouts.
What happens at 55
The CPF Board creates your Retirement Account and transfers savings into it, first from the Special Account and then from the Ordinary Account, up to the Full Retirement Sum. Since January 2025 the Special Account itself is closed at 55: whatever is left in it after the transfer moves to the Ordinary Account, where it can be withdrawn. Amounts above the Full Retirement Sum can be withdrawn from 55. Your MediSave stays separate, capped at the Basic Healthcare Sum of $79,000 in 2026.
How your salary builds towards the sum
Before 55, the Special Account receives a share of every contribution, which grows with age. The table shows, for a citizen aged 40, the annual contribution going to the Special Account on three salaries, and how many years of such contributions alone would reach the current Full Retirement Sum, before interest and before any transfer from the Ordinary Account.
| Monthly salary | Total CPF per year | To Special Account per year | Years to FRS, contributions only |
|---|---|---|---|
| $4,000 | $17,760 | $3,358 | 66 years |
| $6,000 | $26,640 | $5,038 | 44 years |
| $8,000 | $35,520 | $6,717 | 33 years |
Interest changes the picture a lot: the Special Account earns at least 4 % a year, plus the extra interest on the first balances, so a member contributing from their twenties usually reaches the Full Retirement Sum well before 55. Members who used most of their Ordinary Account for housing and started late rely on the Special Account alone, which is where top-ups help.
CPF LIFE payouts from 65
CPF LIFE turns the Retirement Account into a monthly income for life. Three plans are available: Standard, with higher level payouts; Basic, with lower payouts and a larger bequest; and Escalating, with payouts that start lower and rise by 2 % a year. Payouts can start from 65 or be deferred to 70, each year of deferral increasing them. A member turning 55 in 2026 who tops up to the Enhanced sum can expect roughly $3,180 to $3,410 a month from 65 on the Standard plan, according to the CPF Board.
Raising your Retirement Account
You can top up your own Special or Retirement Account in cash, or a family member’s, under the Retirement Sum Topping-Up Scheme. Top-ups earn tax relief up to $8,000 a year for yourself and $8,000 for family members, as explained in the tax reliefs guide. The government’s Matched Retirement Savings Scheme adds a dollar-for-dollar match, up to a yearly cap, for eligible members aged 55 to 70 with low balances. From 2027, the higher contribution rates for employees aged 55 to 65 flow into the Retirement Account; see CPF changes in 2027.
Using the Ordinary Account for housing
Many members use their Ordinary Account savings for a flat before 55, which leaves less to transfer at 55. The CPF Board allows a property pledge: if you own a property with a lease lasting until at least age 95, you can set aside only the Basic Retirement Sum in cash and pledge the property for the rest of the Full Retirement Sum. The pledge lets you withdraw more at 55, at the cost of lower CPF LIFE payouts later. Members who sell a property after 55 may have to refund part of the proceeds to their Retirement Account to restore the Full Retirement Sum.
Working past 55
If you keep working after 55, contributions continue at lower rates, and the Retirement Account share of each contribution is high until 65. Once the Retirement Account reaches the Full Retirement Sum, new contributions meant for it go to the Ordinary Account. At 65, the Retirement Account balance starts funding CPF LIFE, and contributions made after that go on increasing it, which raises payouts over time.