CPF accrued interest is the interest that CPF savings used for a property would have earned if they had remained in the CPF account, and which must be refunded to CPF when the property is sold.
Key takeaways
- When OA savings are used for a property, the amount plus the interest it would have earned must be refunded to CPF on sale.
- Accrued interest is calculated at the OA floor rate of 2.5% p.a., compounded yearly.
- The refund — principal plus accrued interest — goes back into the CPF accounts, not to the member as cash (for members below 55).
- Because interest compounds, accrued interest is larger the longer the savings are used for the property.
- The refund helps rebuild CPF savings for retirement.
See how this applies to your own figures.
CPF Accrued Interest Calculator → Current CPF interest rates →How CPF accrued interest is calculated
When a member uses OA savings for a property, the CPF Board tracks the amount withdrawn and the interest it would have earned at the OA floor rate of 2.5% p.a., compounded yearly. When the property is sold, the member refunds the principal plus this accrued interest to their CPF account.
Why accrued interest matters
The refund restores the CPF savings — and the interest foregone — that were used for housing, so that these savings remain available for retirement. Because interest compounds, the accrued interest is larger the longer the OA savings were used for the property.
Where the refund goes
For members below 55, the refunded principal and accrued interest return to the Ordinary Account. The rules differ for members aged 55 and above, where refunds may go to the Retirement Account first.
Key CPF accrued interest figures
| Item | Figure |
|---|---|
| Accrued interest rate (OA floor) | 2.5% p.a. |
| Compounding | yearly |
| Refund on sale | principal + accrued interest |
Figures as at 2026. Source: CPF Board.
Worked example
If a member uses SGD 100,000 of OA savings for a property, accrued interest builds at 2.5% p.a. After 10 years the accrued interest is about SGD 28,000, so roughly SGD 128,000 would be refunded to CPF on sale. The actual amount depends on the sums and timing involved.
Related terms
All Singapore glossary terms →Related calculator
Estimate the CPF accrued interest to refund when a property is sold, based on the OA rate.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to the CPF Board and seek independent professional advice before making any financial decisions.