Published June 11, 2018 · Updated October 22, 2026
Can you withdraw EPF savings in Malaysia before you retire? For members below age 55, part of your balance is now accessible at any time and for any purpose.
In this guide, we discuss how to withdraw EPF in Malaysia under the current framework. We cover the account structure, age milestones, housing, health, education and emigration withdrawals, plus the documents, channels and payment methods you should expect.
The Employees Provident Fund (EPF) is Malaysia's statutory retirement savings scheme, run by Kumpulan Wang Simpanan Pekerja (KWSP). Its account restructuring in May 2024 replaced the old two-account system with three accounts, each with different withdrawal rules.
Many guides written before the change still claim everything is locked until age 55. This post was first published on June 11, 2018, and was reviewed and updated in 2026 by 3E Accounting Malaysia's corporate services team.
What Are the EPF Accounts You Can Withdraw From in Malaysia?
For members below age 55, every new contribution splits three ways: 75% to Akaun Persaraan, 15% to Akaun Sejahtera and 10% to Akaun Fleksibel.
The Employees Provident Fund Act 1991 provides the legal basis for the scheme. For members below age 55, contributions received from 11 May 2024 are credited across three accounts, as set out on KWSP's official website. Dividends are declared every year and grow your savings in Ringgit Malaysia (RM).
Here is what each account does.
1. Akaun Persaraan (Retirement Account)
This account receives 75% of each contribution. Savings remain protected until age 55, apart from approved Members Investment Scheme transfers. At age 55, the balance moves to Akaun 55; contributions received after age 55 go to Akaun Emas and become withdrawable at age 60.
2. Akaun Sejahtera (Sejahtera Account)
This account receives 15% of each contribution. It funds housing, health, education and Hajj withdrawals, together with the age-50 withdrawal.
3. Akaun Fleksibel (Flexible Account)
This account receives 10% of each contribution. Members below age 55 can withdraw from it at any time and for any purpose, with a minimum withdrawal of RM50, through the KWSP i-Akaun app, i-Akaun web portal or an EPF office.
EPF Account Structure in Malaysia Since May 2024
| Account | Share of new contributions | When you can withdraw |
|---|---|---|
| Akaun Persaraan (Retirement Account) | 75% | In full at age 55, or earlier only through the Members Investment Scheme |
| Akaun Sejahtera (Sejahtera Account) | 15% | At age 50 and 55, and for housing, health, education and Hajj purposes |
| Akaun Fleksibel (Flexible Account) | 10% | At any age, at any time and for any purpose via the i-Akaun app |
When Can You Make a Full Retirement Withdrawal?
At age 55, savings in all three accounts are consolidated into Akaun 55 and can be withdrawn; new contributions after age 55 go to Akaun Emas and can be withdrawn at age 60, while Akaun Fleksibel withdrawals are available only before age 55.
The milestones work as follows.
- Age 50: one partial or full withdrawal from Akaun Sejahtera
- Age 55: partial or full withdrawal from Akaun 55, which holds the consolidated savings from all three accounts
- Age 60: withdrawal from the savings consolidated for the Age 60 Withdrawal, including post-55 contributions in Akaun Emas
- Before age 55: flexible withdrawal from Akaun Fleksibel
Members who keep working past 55 can withdraw their Akaun 55 savings, while contributions received after age 55 are credited to Akaun Emas and become withdrawable at age 60. Withdrawals at the statutory milestones are exempt from income tax, so they do not raise your personal income tax bill.
In practice, we help retiring clients coordinate these withdrawals with final payroll runs and tax filings. That coordination avoids last-minute surprises.
Can You Withdraw EPF for Housing in Malaysia?
Yes. Akaun Sejahtera can fund the purchase or construction of a home, reduce or settle a housing loan, and help pay monthly instalments.
Housing is the most common Akaun Sejahtera withdrawal, and it covers several distinct scenarios.
1. Buying or Building a Home
You may withdraw from Akaun Sejahtera to buy or build a house, subject to KWSP's conditions. Payments for purchases are usually channelled to the developer or the lender.
2. Reducing or Settling a Housing Loan
Your balance can reduce or fully settle an outstanding housing loan. Approved schemes also let you help clear a spouse's housing loan.
3. Paying Monthly Instalments
After the first withdrawal, Akaun Sejahtera can service your monthly housing loan instalments. Payments are released in periodic blocks rather than every month.
What Should Foreign Property Buyers Check?
Foreign nationals who are EPF members buying property in Malaysia should check the state-level ownership rules before using an Akaun Sejahtera housing withdrawal. Those rules determine whether the property qualifies under KWSP's housing withdrawal scheme, so they directly affect your EPF-member eligibility to deploy your Akaun Sejahtera balance for the purchase.
Can You Withdraw EPF for Health and Education?
Yes. Akaun Sejahtera covers approved medical treatment for you and your dependants, plus tertiary education for you or your children.
Health and education withdrawals are handled as separate Akaun Sejahtera schemes, so the qualifying treatment, equipment or course decides which KWSP requirements apply. We outline the main categories below.
1. Medical Treatment for Critical Illnesses
Health and education withdrawals have separate eligibility criteria and document lists. Before age 55, Akaun Sejahtera may support approved health treatment, healthcare equipment and fertility treatment, as well as eligible tertiary education. Check the relevant KWSP scheme page before applying because the required evidence, channel and payment recipient can differ.
2. Approved Medical Equipment
Devices on KWSP's approved medical equipment list also qualify. These typically support treatment or recovery at home.
3. Education Fees for You or Your Children
Akaun Sejahtera can pay for tertiary programmes at approved institutions, in Malaysia or abroad, for both you and your children.
Can You Withdraw EPF When You Leave Malaysia Permanently?
Yes. Members who leave Malaysia permanently, including citizens who renounce citizenship and non-citizens returning home, may withdraw everything, subject to KWSP's evidence requirements.
The Leaving Country Withdrawal covers citizens who renounce Malaysian citizenship, permanent residents who leave Malaysia and non-citizen members returning home after ceasing employment. Each path has its own KWSP evidence requirements; the CP21 tax clearance below is an employer obligation and is separate from the EPF withdrawal application.
1. Renouncing Malaysian Citizenship
Malaysian citizens who renounce their citizenship may withdraw in full. Proof of renunciation from the National Registration Department is required.
2. Non-Citizen Members Returning Home
Foreign workers and expatriate members who have ceased employment in Malaysia may withdraw in full once they return home.
3. Tax Clearance Before You Leave
Where an employee who is chargeable to tax intends to leave Malaysia for more than three months, the employer must submit Form CP21 to HASiL at least 30 days before the expected departure date. Since 1 January 2024, the form must be filed online through MyTax's e-SPC.
Unless the departure is frequent in the course of employment, the employer must withhold money payable to an employee leaving Malaysia for more than three months without an intention to return for 90 days or until tax clearance is issued.
This CP21 tax clearance is an employer tax-departure obligation; it is separate from the evidence KWSP requires when you claim an EPF withdrawal for leaving Malaysia permanently.
How Are Overseas EPF Payments Arranged?
If you apply from overseas, submit a complete application by post and ensure that supporting document copies are certified by an authorised person. KWSP states that overseas payment is made by foreign bank draft in Brunei dollars or Singapore dollars, or by foreign telegraphic transfer where the selected currency is unavailable.
What Other EPF Withdrawals Are Permitted?
KWSP also provides for incapacitation, death and other special withdrawals.
Beyond the retirement, housing, health and education categories, KWSP permits withdrawals for specific life events. The main additional categories are outlined below, each with its own eligibility conditions and submission requirements.
1. Incapacitation Payments
Members who become permanently unfit to work may withdraw their full EPF savings under the Incapacitation Withdrawal and may be considered for a RM5,000 Incapacitation Benefit, subject to KWSP's conditions.
2. Death Withdrawal for Nominees and Eligible Claimants
After a member dies, a nominee or other eligible claimant may apply for Death Withdrawal under KWSP's rules. Your nominees receive your savings, together with a death benefit; keeping your nomination up to date speeds up the claim.
3. Death Assistance for Eligible Dependants
Eligible dependants may be considered for a one-time RM2,500 Death Assistance payment, subject to KWSP's conditions. This payment is separate from the Death Withdrawal and has its own eligibility requirements.
EPF Withdrawal Purposes, Eligibility and Payment in Malaysia
| Withdrawal purpose | Source account | Who qualifies | Where to apply | How you are paid |
|---|---|---|---|---|
| Full withdrawal at 55 | Akaun Persaraan and Akaun Sejahtera | Members aged 55 and above | i-Akaun or a KWSP office | Direct credit to your bank account |
| Age 50 withdrawal | Akaun Sejahtera | Members aged 50 and above | i-Akaun or a KWSP office | Direct credit to your bank account |
| Flexible withdrawal | Akaun Fleksibel | Any member, any age | KWSP i-Akaun app | Direct credit to your bank account |
| Housing | Akaun Sejahtera | Members buying, building or financing a home | i-Akaun or a KWSP office | To your account, the developer or the lender, depending on the scheme |
| Health | Akaun Sejahtera | Approved treatment or equipment for you or your dependants | i-Akaun or a KWSP office | Direct credit to your bank account |
| Education | Akaun Sejahtera | Tertiary studies for you or your children at approved institutions | i-Akaun or a KWSP office | Direct credit to your bank account |
| Hajj | Akaun Sejahtera | Members performing Hajj | i-Akaun or a KWSP office | Direct credit to your bank account |
| Leaving Malaysia | All accounts in full | Renunciation, permanent emigration or non-citizens returning home, subject to KWSP's evidence | KWSP office or by post from overseas | Direct credit, or an overseas payment arranged with KWSP |
| Investment | Akaun Persaraan | Members using approved fund managers | KWSP office | Transfer to the approved fund manager |
Can You Withdraw EPF Savings to Start or Expand a Business in Malaysia?
EPF savings cannot be withdrawn to start or expand a business.
How Do You Submit a Withdrawal Application to KWSP?
The KWSP i-Akaun app handles flexible withdrawals, while most other types can be lodged online, at a counter or by post.
Online applications through i-Akaun are the fastest channel. Some withdrawals still require you to appear at a KWSP office with your identity document. Processing times and whether you must attend a KWSP counter vary by withdrawal scheme; Akaun Fleksibel withdrawals are typically credited within a few working days.
The steps below apply to most withdrawal types.
Step 1: Check Your Eligibility and Balances
Application channels, forms, documents and payment methods differ by withdrawal scheme, so confirm the applicable KWSP requirements before submitting.
- Identify the withdrawal scheme you are eligible for and the age condition you must meet.
- Check which channel applies. Akaun Fleksibel withdrawals can be made through the KWSP i-Akaun app, i-Akaun web portal or an EPF office. Age 50, Age 55 and Age 60 withdrawals have online, Self-Service Terminal and office options, subject to their conditions.
- Confirm whether your scheme requires a manual application, a counter visit, certified documents or a postal submission. For example, Hajj Withdrawal requires a visit to an EPF office, while Incapacitation Withdrawal is a manual claim. Leaving Country Withdrawal has its own forms, evidence and submission requirements.
- Do not assume that an online channel, a particular form or direct bank credit applies to every withdrawal type.
Step 2: Prepare Your Documents
Gather your paperwork before you apply. Common requirements include:
- MyKad for citizens, or a passport for non-citizen members
- Bank account in your own name, because payment is made by direct credit
- Purpose-specific evidence, such as a sale and purchase agreement, a medical report or an offer letter
- Renunciation or emigration proof if you are leaving Malaysia permanently
Step 3: Submit and Track
Documents are scheme-specific. For a counter application with MyKad, KWSP commonly requires your MyKad, bank-account details and thumbprint confirmation rather than one universal withdrawal form.
Where applicable, Form KWSP 3 (Pindaan) is used for mail submissions or failed thumbprint verification. Members without MyKad and particular manual schemes use designated forms, including KWSP 9B (AHL) for Age 55 or Age 60 Withdrawal without MyKad, KWSP 9D (AHL) for Health Withdrawal by mail or representative, KWSP 9L (AHL) for Incapacitation Withdrawal and KWSP 9K (AHL) for Leaving Country Withdrawal. Hajj Withdrawal requires original identification and Lembaga Tabung Haji's SELECTED offer letter at a KWSP office, without an application form.
For direct credit, the account normally must be active, held in the member's own name and meet the relevant KWSP and panel-bank conditions. Check the scheme page before submitting because documentary requirements can change by scheme and applicant.
Step 4: Receive Your Payment
- Use the channel specified for your scheme.
- Monitor the application through i-Akaun where that service is available.
- Complete any verification your scheme requires: online applications may require i-Akaun Secure or later thumbprint verification, while manual claims may require an EPF office visit or postal submission.
Conclusion
Payment depends on the withdrawal scheme and the information supplied. Where direct credit is available, KWSP generally requires an active eligible bank account and matching identification records; otherwise, it may issue a banker's cheque or make payment to an approved institution, lender or fund manager. Keep your bank account active until payment is complete.
Plan Your EPF Withdrawal With Confidence
3E Accounting Malaysia supports individuals and employers with payroll, EPF compliance, personal tax and cross-border moves.
Frequently Asked Questions
At age 55, you may make a partial or full withdrawal from Akaun 55, which consolidates savings from all three pre-55 accounts. At age 50, you may make one partial or full withdrawal from Akaun Sejahtera. Contributions received after age 55 go to Akaun Emas and become available through the Age 60 Withdrawal.
Yes. Members below age 55 can withdraw from it at any time and for any purpose, with a minimum withdrawal of RM50, through the KWSP i-Akaun app, i-Akaun web portal or an EPF office. Akaun Sejahtera also supports approved housing, health, education and Hajj withdrawals before age 55, subject to the relevant scheme conditions.
Yes. Akaun Sejahtera can fund buying or building a home, reducing or settling a housing loan, and paying monthly instalments, subject to KWSP's conditions.
Requirements differ by scheme. Common evidence includes MyKad or another original identification document, eligible bank-account details and purpose-specific documents such as a sale and purchase agreement, loan statement, medical report, education offer letter or proof of relationship. Some manual or mail claims also require a scheme-specific KWSP form.
Yes, but eligibility depends on the Leaving Country Withdrawal category and KWSP's evidence requirements. Malaysian citizens who renounce citizenship, permanent residents who leave Malaysia and eligible non-Malaysian members returning home may qualify. Form CP21 is a separate employer tax-departure obligation, not the EPF withdrawal application.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
