Any time. However if you make a withdrawal before the statutory retirement age prevailing at the time of your first contribution, 100% of the sum withdrawn will be subject to tax. A 5% penalty for premature withdrawal will also be imposed.

The penalty applies to all withdrawals except those made under exceptional circumstances:

a. death;

b. medical grounds;

c. bankruptcy, and;

d. the full withdrawal of the SRS balance by a foreigner provided that the following conditions are met:

i) you are neither a Singapore Citizen nor a SPR on the date of withdrawal and for a continuous period of 10 years preceding the date of withdrawal;

ii) you have maintained your SRS account for a period of not less than 10 years from the date of your first contribution to your SRS account, and;

iii) you make a one-time full withdrawal from your SRS account.