When selling or transferring your share of the property, you must refund the CPF principal amount you withdrew with the accrued interest (P+I).
Additional requirement for those aged 55 and above:
If you are over 55 and have pledged the property to meet your retirement sum, you will also need to refund the pledged amount on top of the P+I.
When selling price is insufficient
If you are selling your share of the property at or above market value and the selling price (after deducting your share of the outstanding housing loan) cannot fully cover refund your housing refund, the amount to be refunded is the higher of the two figures below:
Note: The amount to be refunded is the higher of Figures 1 and 2, capped at the sum of P+I and the pledged amount (if any).