Budget 2026 Measures
The Budget 2026 (B2026) measures include the Enhanced B2026 Cost-of-Living Special Payment, B2026 CPF Top-up, B2026 U-Save, and CDC Vouchers.
Last updated 25 June 2026
Enhanced Budget 2026 (B2026) Cost-of-Living (COL) Special Payment
Who is eligible?
To receive the Enhanced B2026 COL Special Payment, you must fulfil the following criteria:
You must be a Singaporean citizen, residing in Singapore;
You must be aged 21 and above in 2026;
Your Income Earned in 2024 as assessed by IRAS (Assessable Income (AI) for the Year of Assessment (YA) 2025) must not exceed $100,000; and
You must not own more than one property.
How much will I get?
The quantum is determined by your AI and the Annual Value (AV) of your place of residence.
Enhanced B2026 COL Special Payment
Singaporeans Aged 21 Years and Above in 2026 Who Own No More Than One Property | Annual Value (AV) of Place of Residence | ||
Assessable Income (AI) | AV up to $15,000 | AV more than $15,000 and up to $31,000 | AV more than $31,000 |
AI up to $22,000 | $600 | $500 | $400 |
AI more than $22,000 and up to $39,000 | $500 | $500 | $400 |
AI more than $39,000 and up to $100,000 | $400 | $400 | $400 |
When and how will payment be made?
If you are eligible for the Enhanced B2026 COL Special Payment, you will automatically receive the benefits in September 2026. No action is required on your part.
Your Enhanced B2026 COL Special Payment will be credited to your PayNow-NRIC-linked bank account by default. If you do not have a PayNow-NRIC-linked bank account with a PayNow-GIRO-participating bank in Singapore but have provided your bank account number to the Government previously, you will receive your benefits via bank transfer. You can check and update your bank account details registered with us by logging in to our e-services with your Singpass. If you do not have a bank account, the benefits will be credited to you via GovCash.
More Scheme Information
How can I check if I am eligible for the Enhanced B2026 COL Special Payment?
Eligible recipients will be notified in September 2026, and can log in to the govbenefits website in September 2026 using their Singpass to check their eligibility.
Why did the Government introduce an AV criterion for the Enhanced B2026 COL Special Payment?
The Government uses a range of means-test criteria such as Assessable Income (AI), Annual Value (AV) and property ownership to provide more support to those in need of more help. These indicators provide us with a fair and consistent way to consider in totality a person’s income, wealth and the family support that a person has access to.
Why is Assessable Income (AI) used instead of other income measures?
AI is used as the income criterion to assess an individual’s means, and it includes all forms of income from trade, business, profession or vocation, employment, as well as rental income that are taxable.
The eligibility for the Enhanced B2026 COL Special Payment will be based on an individual’s AI for the Year of Assessment (YA) 2025, i.e. income earned in 2024. The choice of YA takes into account the completed tax assessment data available to ensure consistency and fairness across the population
If I own more than one property, will I be eligible for the Enhanced B2026 COL Special Payment?
The Enhanced B2026 COL Special Payment is designed to benefit Singapore citizens with less means, with more support provided to those with greater needs. Hence, those who own more than one property in Singapore will not be eligible. Such properties may include shophouses, private residential properties or non-residential properties such as commercial or industrial properties.
I am residing overseas. Am I eligible for Enhanced B2026 COL Special Payment?
The Enhanced B2026 COL Special Payment is meant to provide cost-of-living support for Singaporeans residing in Singapore. Therefore, you are not eligible for Enhanced B2026 COL Special Payment if you are residing overseas.
If the beneficiary passes away before the payment of the Enhanced B2026 COL Special Payment is made, will he/she still qualify?
No. The Enhanced B2026 COL Special Payment is only paid to Singapore citizens who are alive.
How will I be notified about my payouts and how do I change my payment mode for cash benefits?
For more details, please refer to:
Budget 2026 (B2026) CPF Top-Up
Who is eligible?
To receive B2026 CPF Top-Up, you must fulfil the following criteria:
You must be a Singapore citizen, residing in Singapore;
You must be aged 50 and above in 2026;
Your CPF retirement savings as at 31 December 2025 is below the 2026 Basic Retirement Sum (“BRS”) of $110,200;
The Annual Value of your place of residence (as indicated on your NRIC) as at 31 December 2025 must not exceed $31,000; and
You must not own more than one property as at 31 December 2025
How much will I get?
The B2026 CPF Top-Up will be tiered by recipients’ CPF retirement savings and AV of their residential property.
B2026 CPF Top-Up
CPF retirement savings1 | Singaporeans born in 1976 or earlier | |
Own not more than 1 property | ||
AV not more than $21,000 | AV more than $21,000 but not exceeding $31,000 | |
Less than $60,000 | $1,500 | $500 |
At least $60,000 but less than $110,200 (2026 BRS) | $1,000 | |
Notes:
1CPF retirement savings will be based on the sum of the CPF Retirement Account ("RA") and CPF LIFE balances, or the sum of Ordinary Account and Special Account ("SA") balances if RA has not yet been created.
When and how will payment be made?
The B2026 CPF Top-Up will be credited in December 2026 to recipients’ CPF RA, or SA if the RA has not been created.
More Scheme Information
What is the B2026 CPF Top-Up?
The B2026 CPF Top-Up is a one-off means-tested CPF top-up to provide additional support to boost retirement adequacy of Singaporeans aged 50 and above in 2026 (i.e. born in 1976 or earlier) and residing in Singapore.
How can I check if I am eligible for the B2026 CPF Top-Up?
Eligible recipients will be notified in December 2026, and can log in to the govbenefits website in December 2026 using their Singpass to check their eligibility.
If I own more than one property, will I be eligible for the B2026 CPF Top-Up?
The B2026 CPF Top-Up is designed to benefit seniors with less means, with more support provided to those with greater needs. As such, those who own more than one property in Singapore will not be eligible. Such properties may include shophouses, private residential properties or non-residential properties such as commercial or industrial properties.
I am residing overseas. Am I eligible for the B2026 CPF Top-Up?
Singaporeans residing overseas will not be eligible for the B2026 CPF Top-Up. The Budget 2026 Top-Up is means-tested such that only eligible Singaporeans with a registered local residential address meeting the Annual Value criterion and other eligibility criteria can qualify.
How do I check my CPF retirement savings balance as of 31 December 2025?
CPF retirement savings are determined based on the combined balances in the CPF accounts for retirement, as at 31 December 2025. If you have a Retirement Account, this refers to the combined CPF LIFE balance and Retirement Account balance. If you do not have a Retirement Account, this refers to the combined Ordinary and Special Account balances.
To check your CPF balances as at 31 December 2025, you may visit the CPF website [log in using your Singpass > my cpf > Yearly Statement of Account, select ‘2025’].
To check your CPF LIFE balances as at 31 December 2025, you may submit an online enquiry through the CPF website.
Why is the B2026 CPF Top-Up a one-off scheme and not a regular scheme to support those who have not met their Basic Retirement Sum in subsequent years?
The Government remains committed to strengthening the retirement adequacy of seniors, especially for those who may not be able to save enough to meet basic retirement needs despite their best efforts. Besides the B2026 CPF Top-up, members with lower CPF savings may benefit from the Silver Support Scheme, Workfare Income Supplement scheme and Matched Retirement Savings Scheme. These measures have recently been enhanced to provide more support to the retirement adequacy of seniors who need more help.
The Government will continue to review our social support schemes regularly to ensure that those with greater needs receive greater support, especially as they draw closer to retirement.
Why is the top-up amount for the B2026 CPF Top-Up higher for recipients with CPF retirement savings below $60,000? Why do seniors with higher Annual Value of residential property receive the same top-up amount, regardless of their CPF balances?
In line with the Government’s approach for social schemes, the B2026 CPF Top-Up is designed to benefit seniors with less means, with more support provided to those with greater needs. Hence, the top-up is means-tested and tiered depending on members’ CPF balances and Annual Value of their residential property.
Why is the B2026 CPF Top-Up paid to CPF accounts and not in cash?
As the B2026 CPF Top-Up is intended to provide an additional boost to the retirement adequacy of older Singapore Citizens with lower CPF balances, the benefits are paid to CPF Special or Retirement accounts to boost their retirement savings. Monies in these CPF accounts will grow with interest and will be streamed out via monthly CPF payouts in retirement.
How will I be notified about my payouts and how do I change my payment modes for cash benefits?
For more details, please refer to:
Budget 2026 (B2026) U-Save
Who is eligible?
Only Singaporean households living in HDB flats are eligible for the B2026 U-Save. To receive the B2026 U-Save, you must meet the following criteria:
If your flat is partially rented out or not rented out, there must be at least one Singapore citizen owner or occupier; or
If you rent out an entire flat, there must be at least one Singapore citizen tenant;
AND
If your flat is partially rented out or not rented out, all owners and essential occupiers must not own or have any interest in more than one property; or
If you rent out an entire flat, all tenants must not own or have any interest in more than one property.
How much will I get?
As announced at Budget 2026, your household will receive 1.5 times the amount of regular U-Save in Financial Year (“FY”) 2026 to help households with their utilities expenses and cushions the impact of higher utilities bills from the carbon tax increase from 2026.
U-Save in FY2026
HDB Flat Type and Disbursement Month | 1- and 2-room | 3-room | 4-room | 5-room | Executive / Multi-generation | |
April 2026 | GSTV – U-Save | $95 | $85 | $75 | $65 | $55 |
B2026 U-Save | $95 | $85 | $75 | $65 | $55 | |
July 2026 | GSTV – U-Save | $95 | $85 | $75 | $65 | $55 |
B2026 U-Save | $95 | $85 | $75 | $65 | $55 | |
October 2026 | GSTV – U-Save | $95 | $85 | $75 | $65 | $55 |
January 2027 | GSTV – U-Save | $95 | $85 | $75 | $65 | $55 |
Total | $570 | $510 | $450 | $390 | $330 | |
Notes
If the flat is partially rented out or not rented out, there must be at least one Singapore citizen owner or occupier in the household to be eligible for U-Save. If the entire HDB flat is rented out, there must be at least one Singapore citizen tenant.
Households whose members own more than one property are not eligible for U-Save.
When and how will payment be made?
No action is required to receive the B2026 U-Save. The U-Save rebates will be credited directly into your household’s utilities account managed by SP Services Limited.
B2026 U-Save rebates will be credited to eligible households’ utilities accounts together with the regular GSTV – U-Save in April 2026 and July 2026. They will be notified through the SP app or hardcopy inserts that will be sent together with their utilities bills.
Any unused U-Save rebates will be rolled over to offset your household’s utilities bills for subsequent months.
For more information on U-Save, you may fill in this feedback form or contact SP Services at 6671 7117 (Mon-Fri: 8.30am-5.30pm).
More Scheme Information
How will I know if I qualify for the B2026 U-Save?
No sign-up is required. The B2026 U–Save will be credited automatically to your household’s utilities account managed by SP Services Limited. No further action is required on your part.
Can unused U-Save be encashed?
No. The B2026 U-Save is meant to offset a household’s utilities expenses and cannot be encashed for other purposes. U-Save does not expire and any unused U-Save will be rolled over to help offset your household’s utilities bills for subsequent months.
Can I use my B2026 U-Save to pay for electricity charges under my Open Electric Market (OEM) retailer?
The B2026 U-Save can be used to offset electricity charges under your OEM retailer. The rebates will first be used to offset SP Group bill for non-electricity charges including water, gas and refuse collection. Any remaining U-Save will then be used to offset your electricity bills by your OEM retailer.
How can I find out more information on the B2026 U-Save?
For further enquiries, you may fill in this feedback form or contact SP Services Limited at 6671 7117 (Mon-Fri: 8.30am-5.30pm).
Community Development Council (CDC) Vouchers
Who is eligible?
Every Singaporean household will receive CDC Vouchers.
How much will I get?
All Singaporean household will receive $500 in CDC Vouchers. The CDC Vouchers will be split equally for spending at participating heartland merchants/hawkers and supermarkets
When and how will payment be made?
The CDC Voucher will be distributed in one tranche - $500 in June 2026.
For more information on claiming the CDC Vouchers or the participating merchants for the CDC Vouchers scheme, you may visit vouchers.cdc.gov.sg/residents/info.