CPF Special Account After Age 55 Calculator
From age 55, the CPF Special Account (SA) is closed (effective Jan 2025). Funds flow to the Retirement Account up to the Full Retirement Sum; excess goes to Ordinary Account. See your projected balances and strategy options.
| SA balance (closing) | — |
| OA balance | — |
| → Transferred to RA | — |
| → OA after merge | — |
| → Withdrawable now | — |
From January 2025, the CPF Special Account (SA) is closed for members aged 55 and above. SA balances are transferred to the Retirement Account (RA) up to the Full Retirement Sum, with any excess flowing to the Ordinary Account (OA). This impacts the interest earned on those balances and the optimal CPF top-up strategy.
What Happens to Your SA at 55?
On your 55th birthday, RA is created. Funds transfer in this order: SA first (up to FRS), then OA (if SA insufficient to reach FRS). Any SA excess after RA is filled goes to OA — where it earns 2.5%, not the SA's 4%. Members who relied on SA's higher interest are affected most.
RSTU Top-Up Strategy
The Retirement Sum Topping-Up Scheme (RSTU) lets you top up your RA above the FRS, up to the Enhanced Retirement Sum (ERS) — for 2026, S$426,000. RA earns 4% (first S$60K earns 6% via the extra interest). Top-up gives you tax relief up to S$8,000/year (for own top-up), preserves high interest, and increases CPF LIFE payouts.
OA Withdrawal at 55
After RA is filled, your remaining OA balance is withdrawable — subject to retaining at least the BRS pledge if you have CPF-purchased property. You can: keep it in OA at 2.5%, withdraw for retirement spending, invest under CPFIS, or top up RA via RSTU to keep at 4%+.
Last updated May 2026. Sources: CPF Board, CPF Retirement Sums 2026.