CPF is split: under 35 - 23% to OA, 6% to SA, 8% to MA. The OA percentage falls and SA/MA percentages rise as you age. By age 60+, only 1% goes to OA and the rest goes to SA/MA. Total contribution caps at S$8,000 per month of ordinary wages.
The Central Provident Fund (CPF) is Singapore's mandatory savings system, but the way contributions are split between three sub-accounts changes dramatically with age. Understanding the split helps you plan when to use the Ordinary Account for housing vs. when it gets locked into retirement-only buckets.
Both employee (20% of wage) and employer (17%) contribute. For an employee earning S$5,000/month, total monthly CPF is S$1,850 (37% × S$5,000) split between the three accounts.
Allocation percentages by age band (2026)
Age band
Total contribution
OA share
SA share
MA share
≤ 35
37%
23% (62.2%)
6% (16.2%)
8% (21.6%)
36-45
37%
21% (56.8%)
7% (18.9%)
9% (24.3%)
46-50
37%
19% (51.4%)
8% (21.6%)
10% (27.0%)
51-55
37%
13.5% (36.5%)
13.5% (36.5%)
10% (27.0%)
56-60
26.0%
3.5% (13.5%)
11.5% (44.2%)
11% (42.3%)
61-65
16.5%
1.0% (6.1%)
3.5% (21.2%)
12% (72.7%)
66-70
12.5%
1.0% (8.0%)
2.5% (20.0%)
9% (72.0%)
> 70
12.5%
1.0% (8.0%)
1.0% (8.0%)
10.5% (84.0%)
OA share of CPF contribution by age band (% of total)
Singapore CPF Board 2026 - OA falls, SA/RA/MA rise with age
Up to 35
23%
23%
35 to 45
21%
21%
45 to 50
19%
19%
50 to 55
15%
15%
55 to 60
12%
12%
60 to 65
3.5%
3.5%
65 to 70
1%
1%
Above 70
1%
1%
The big shift: age 35 → 51
Under 35, OA gets 62% of every CPF dollar. By 51 it has dropped to 36%. The lost share goes to the Special Account, which is locked until age 55 (then becomes the Retirement Account, locked until 65 or later).
This is intentional: Singapore wants young people to use OA for property (you can use OA balance for HDB downpayment and monthly mortgage). Older people need to lock retirement away.
The Ordinary Account "leak" you should plan for
OA can be used for:
HDB or private property mortgage / downpayment
Approved investments (CPF Investment Scheme - equities, bonds, unit trusts)
Education (your children's tertiary education in Singapore)
Insurance (Dependents' Protection Scheme)
The temptation is to use OA for property aggressively. But OA earns 2.5% - the lowest CPF rate - and you "use up" your retirement-funded subsidy. Many financial planners recommend topping up SA from OA via the Retirement Sum Topping-Up Scheme (subject to CPF Annual Limit of S$37,740).
The Special Account topping-up sweet spot
You can top up the SA up to the Full Retirement Sum (S$226,000 in 2026). The top-up qualifies for tax relief up to S$8,000/year (S$16,000 if topping up your parents/spouse's accounts too).
For a 30-year-old with S$50,000 in SA and 35 years to retirement, an extra S$10,000 top-up compounds to S$39,460 at 4% - a S$29,460 retirement bonus for what costs S$8,800 after tax relief at the 22% bracket. ROI ~234% over 35 years.
The Medisave ceiling and BHS
Medisave has a ceiling - the Basic Healthcare Sum (BHS) - set at S$75,500 in 2026 and adjusted yearly. Once your MA hits the BHS, additional medisave-allocation contributions overflow into SA (under 55) or RA (55+).
This means working healthy young people often find their MA hitting BHS by their early 30s. Once that happens, the 8-10% MA allocation effectively becomes additional SA contributions.
What happens at age 55: Retirement Account
At age 55 your SA balance plus part of OA gets transferred to a new Retirement Account (RA). The RA is what funds your CPF LIFE annuity payouts at age 65 (Standard, Basic, or Escalating plan).
Plan choices:
Basic Retirement Sum (BRS): 2026 = S$112,500. Lowest payouts. You can withdraw the rest from age 55.
Full Retirement Sum (FRS): S$226,000. Standard recommendation.
Enhanced Retirement Sum (ERS): S$427,500. Highest payouts (S$2,400+/month for life).
Most Singaporeans target the FRS. Higher earners go ERS for the inflation-protected payout floor.
Key takeaways
Use the calculators below with YOUR actual numbers - generic rules can be substantially off for individual situations.
Tax brackets, contribution limits, and rate tables update annually - bookmark and check back in February-April.
Most planning decisions hinge on marginal tax rate, not effective rate.
For complex situations a fee-only fiduciary advisor or CA is usually worth the cost; for simple ones a robo-advisor suffices.
Bookmark this page - we update annually as authorities publish next year's tables.
By audience: what to focus on
Different reader types need different angles on this topic. Pick the one closest to your situation.
Salaried employees
Maximise tax-advantaged retirement contributions (EPF/401(k)/SIPP/RRSP). Check whether your country prefers the old vs new regime, employer-match thresholds, and salary-sacrifice options. Use the calculators below with your CTC / gross income.
Freelancers / self-employed
You bear higher self-employment tax + lose the employer match, but get access to higher contribution limits (Solo 401k, SEP-IRA, NPS Tier-I). Track business expenses meticulously. Quarterly estimated tax payments avoid underpayment penalty.
NRIs / expats
Tax residency rules (183-day, tie-breaker), double-taxation treaties, foreign tax credits all come into play. NRI restrictions on PPF (no new accounts) but expanded options on NPS. Cross-border income often needs specialist advice.
Retirees / pre-retirees
Sequence-of-returns risk in early retirement is the largest threat. Glide-path asset allocation, Roth-conversion analysis in low-income years, Required Minimum Distribution planning, and Medicare/healthcare gap funding (US) are the big items.
Quick reference: 10 specific scenarios
Scan the question list, expand only the rows that match your situation.
What is the most important thing to know about this topic?
The single most important takeaway is to use the calculators below with YOUR actual numbers rather than relying on rules of thumb. Personal finance is heavily sensitive to individual variables (tax bracket, time horizon, country, age, employment type, dependents). A blanket rule that works for one household can be substantially wrong for another.
Where can I find authoritative source data for this?
Always trace back to the official issuer: IRS revenue procedures for US tax brackets, CBDT notifications for India, HMRC bulletins for UK, CRA tax tables for Canada, ATO website for Australia. Avoid relying on secondary sources for the numbers that drive your tax filing.
How often do these numbers change?
Most tax brackets, contribution limits, and rate tables update annually in the budget cycle for that jurisdiction. Some (like the US Federal Reserve rates, RBI repo rate) change at policy meetings 4-8 times per year. Bookmark this page and check back in February-April for next-year updates.
Does this apply to non-resident / NRI / expat scenarios?
Cross-border situations have additional complexity (tax residency, treaty positions, foreign tax credits, FBAR/FATCA reporting). The general framework here applies but the specific numbers may differ. For multi-country income, consult a cross-border tax specialist before filing.
Yes. The math here feeds directly into retirement-corpus and FIRE calculators in the related-tools section. Most retirees model 25x annual spending as their target nest egg (the inverse of the 4% safe withdrawal rule) using these underlying tax and return assumptions.
How accurate are the calculators on this site?
Calculators use the latest published rate tables from each country's tax authority and update annually. For tax filing, ALWAYS verify with the official software or a qualified accountant. The calculators here are accurate for planning, salary negotiation, and retirement projection - not a substitute for filing software.
Are there country-specific versions of this content?
Yes. Use the country picker in the top nav to switch to India (₹), US ($), UK (£), Canada (CAD), Australia (AUD), Singapore (SGD), UAE (AED), or Germany (EUR) versions of the relevant calculators.
What's the difference between effective and marginal tax rate?
Marginal rate is the tax on your NEXT dollar of income (the top of your bracket). Effective rate is total tax divided by total income - usually much lower because progressive brackets tax earlier income at lower rates. Deductions save tax at your marginal rate, not effective. Most planning decisions hinge on marginal rate, not effective.
Is this information current?
Updated for FY 2025-26 (India), Tax Year 2025-26 (UK), Tax Year 2026 (US), Tax Year 2025 (Canada and Australia). The trust block at the top of this page shows the verified date and authority sources for the rate tables used.
Where can I get personalised advice?
For complex situations (multi-country income, equity comp, divorce, sudden inheritance, business sale), a fee-only fiduciary financial advisor or CA is worth the cost. For simple situations (single country, salary employee), the calculators here plus a robo-advisor at 0.25% AUM is usually enough.
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