Short answer: Moving from a work pass to PR brings CPF contributions from your employer, far lower stamp duty on a first home, access to resale HDB flats, lower school fees and subsidised healthcare, and you keep your current passport. Citizenship adds the Singapore passport, voting, new HDB flats and the lowest fees, but you must give up other citizenships. The exact value depends on your salary, family and plans, so treat the figures below as a guide, not a promise.
Key takeaways
- CPF is usually the largest financial difference, but new PRs start on lower graduated rates.
- CPF only applies to monthly ordinary wages up to S$8,000.
- ABSD on a first home falls from 60% as a foreigner to 5% as a PR.
- PRs keep their passport but need a valid Re-Entry Permit to travel and keep PR status.
Foreigner vs PR vs citizen
Work pass holder
- No CPF contributions
- Cannot buy HDB flats
- 60% ABSD on any home
- International student school fees
- No public healthcare subsidies
- Status tied to the pass and employer
Permanent resident
- CPF, with 17% employer share at full rates
- Resale HDB flats, subject to HDB rules
- 5% ABSD on a first home
- PR school fees
- MediShield Life and healthcare subsidies
- Work for any employer, no work pass
Singapore citizen
- CPF and full government schemes
- New HDB flats and housing grants
- No ABSD on a first home
- No primary school fees
- The highest healthcare subsidies
- Singapore passport and voting
Who can move up. Employment Pass and S Pass holders can apply for PR themselves; Work Permit holders cannot. Most PRs can apply for citizenship after at least 2 years as a PR. See our work pass types guide and PR vs citizenship guide.
CPF: usually the biggest financial change
Work pass holders do not contribute to the Central Provident Fund (CPF). As a PR, both you and your employer contribute every month into your own CPF accounts, which you can use for housing, healthcare and retirement. New PRs start at lower graduated rates, reaching full rates in their third year.
| Year as PR | Employer | Employee | Total a month |
|---|---|---|---|
| Year 1 (graduated) | 4% = S$320 | 5% = S$400 | S$720 |
| Year 2 (graduated) | 9% = S$720 | 15% = S$1,200 | S$1,920 |
| Year 3 onwards (full) | 17% = S$1,360 | 20% = S$1,600 | S$2,960 |
Take-home pay changes too. Your own 20% share is deducted from your salary, so monthly cash pay falls even as your total savings grow. Our CPF guide for new PRs explains the accounts, interest and how to opt for full rates earlier.
Property and stamp duty
Additional Buyer's Stamp Duty (ABSD) depends on your status on the date you buy. These are the IRAS rates for purchases from 27 April 2023.
| Purchase | Foreigner | PR | Citizen |
|---|---|---|---|
| First residential property | 60% | 5% | 0% |
| Second residential property | 60% | 30% | 20% |
| S$1 million first home | S$600,000 | S$50,000 | S$0 |
| S$2 million first home | S$1,200,000 | S$100,000 | S$0 |
HDB as a PR
- Resale flats only, subject to HDB rules.
- A household of PRs needs at least two PRs who have held PR status for at least 3 years.
- CPF savings can be used for the purchase.
HDB as a citizen
- New flats sold by HDB as well as resale flats.
- Eligible for CPF housing grants, subject to criteria.
- Households with one citizen and one PR have extra options.
School fees
Monthly fees at government and government-aided schools in 2026, from MOE. A miscellaneous fee of S$13 (primary) or S$20 (secondary) a month applies to all students.
| Level | International (non-ASEAN) | International (ASEAN) | PR | Citizen |
|---|---|---|---|---|
| Primary | S$1,035 | S$595 | S$330 | S$0 |
| Secondary | S$2,190 | S$1,090 | S$680 | S$5 |
| Pre-university | S$2,540 | S$1,290 | S$760 | S$6 |
Healthcare, National Service and travel
Healthcare
PRs are covered by MediShield Life and receive subsidies at public hospitals and polyclinics, though at lower rates than citizens. MediSave can pay for approved medical bills and insurance premiums. Foreigners pay unsubsidised rates.
National Service
Male citizens and male second-generation PRs, such as sons who gain PR through their parents, are liable for NS. First-generation adult PRs are generally not called up. Plan carefully if you have sons.
Passport and travel
PRs keep their passport but need a valid Re-Entry Permit to keep PR status when travelling, usually renewed every 5 years. Citizens use the Singapore passport, one of the most widely accepted for visa-free travel.
Voting and family
Only citizens can vote, and voting is compulsory. Citizens and PRs can both sponsor a spouse and children for PR; citizens can also sponsor aged parents.
PR may suit you if
- You want to keep your current citizenship.
- Your career may take you abroad for long periods.
- Your home country's passport or ties matter to you.
Citizenship may suit you if
- Singapore is your permanent home.
- You want new HDB flats, grants and the lowest fees.
- You want a vote and status that never needs renewal.
Showing long-term commitment in a PR application
ICA considers whether applicants are likely to settle in Singapore for the long term. A cover letter can explain your intentions, but documents that show a settled life here give that statement weight.
Career and income
A stable employment record, rising income and tax filings in Singapore.
Family and community
Children in local schools, family ties to Singaporeans, and genuine community or volunteer involvement.
Long-term financial planning
Local insurance, retirement and education savings plans, property or investments that reflect a life built in Singapore.
Plan for your family, not for the form. ICA does not publish a list of financial products that improve approval chances, and no document guarantees an outcome. Arrangements made for your family's real needs are both sensible planning and honest supporting evidence. See our documents checklist and cover letter guide.
How a PR application works
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Prepare your documents
Identity, employment, income, education and family documents, with official English translations where needed.
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Submit online
Apply through the ICA e-Service with Singpass and pay the S$100 fee per applicant.
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ICA review
ICA states that complete applications are generally processed within six months; some take longer.
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Formalities
If approved, complete the medical examination, Entry Permit, Re-Entry Permit and identity card steps.
Our step-by-step application process guide covers each stage in detail.
The path to citizenship
Most PRs can apply for citizenship after holding PR for at least 2 years, if aged 21 or above. ICA also considers character, the intention to settle permanently and the ability to support yourself and your family. Adults must renounce other citizenships.
- Work passEP or S Pass
- PR grantedCPF, HDB resale, lower fees
- 2+ years as PRSettle and plan
- CitizenPassport, vote, new HDB flats
Ready to plan your PR application?
Book a free consultation to review your profile, your family's situation and the right time to apply. See what our Singapore PR application service includes, from document review to submission.
This guide is general information based on publications by CPF Board, IRAS, MOE, HDB, ICA and other Singapore government agencies, and is not legal, tax or financial advice. Figures are illustrations at 2026 rates and change over time; confirm current rules with the relevant agency.