Budget 2026 Measures

Eligible recipients can log in to the govbenefits website e-services using their Singpass to check their eligibility.  

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.

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 Cost-of-Living 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

The Enhanced B2026 Cost-of-Living 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.  

The Enhanced B2026 Cost-of-Living Special Payment is meant to provide cost-of-living support for Singaporeans residing in Singapore. Therefore, you are not eligible for Enhanced B2026 Cost-of-Living Special Payment if you are residing overseas.

No. The Enhanced B2026 Cost-of-Living Special Payment is only paid to Singapore citizens who are alive.

For more details, please refer to:

• Notifications

• Payment

• GovCash

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.

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. 

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.

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.

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.

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.

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.

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. 

For more details, please refer to:

• Notifications

• Payment

• GovCash

No sign-up is required. The B2026 U–Save and 2026 Additional 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.

No. The B2026 U-Save and 2026 Additional U-Save are 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.

The B2026 U-Save and 2026 Additional 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.

For further enquiries, you may fill in this feedback form or contact SP Services Limited at 6671 7117 (Mon-Fri: 8.30am-5.30pm).