Many Singapore government schemes use a common set of eligibility criteria — Assessable Income, Annual Value of home, household income, and property ownership. These terms appear across GST Vouchers, ComCare, MediFund, housing grants, and many other schemes. Understanding what they mean and how to check them helps you accurately assess which schemes you may qualify for.
The Four Main Eligibility Criteria
Most Singapore government support schemes use some combination of these four criteria:
- Assessable Income (AI)
- Annual Value (AV) of residential property
- Monthly Per Capita Household Income (PCHI)
- Property ownership count
Not every scheme uses all four — some use only AI, others use only AV, and some combine multiple criteria. Here is what each one means.
1. Assessable Income (AI)
What it is
Assessable Income is your income as assessed by the Inland Revenue Authority of Singapore (IRAS) for a given Year of Assessment (YA). It is calculated from your income tax return and represents your total income minus approved deductions and reliefs.
AI is not the same as your gross salary. It is your income after:
- Employment income earned in the previous year
- Minus approved deductions (e.g. CPF contributions, certain business expenses if self-employed)
- Minus personal reliefs you have claimed (e.g. earned income relief, parent relief, course fees relief)
Why it matters
Many government schemes use AI as a means-test threshold. For example:
- GSTV Cash: AI for YA2025 must not exceed S$39,000
- Cost-of-Living Special Payment 2026: AI for YA2025 must not exceed S$100,000
How to check your AI
- Go to mytax.iras.gov.sg and log in with Singpass
- Under "Income Tax" → "View Notice of Assessment (NOA)"
- Your NOA shows your AI for each Year of Assessment
The YA used for most schemes is typically the most recently completed YA — for 2026 disbursements, this is usually YA2025 (based on income earned in calendar year 2024).
Common misconceptions
- AI is not your monthly salary × 12: your gross annual salary may be different from your AI after CPF contributions and reliefs
- If you had no income: your AI would be S$0, which satisfies any AI-based means test
- If you are self-employed: your AI is your net trade income (revenue minus allowable business expenses), not gross revenue
2. Annual Value (AV) of Your Home
What it is
The Annual Value of a property is the estimated gross annual rent the property would fetch if rented out, excluding furniture and maintenance charges. It is assessed by IRAS based on comparable market rental values and is updated periodically.
AV is used as a proxy for property wealth — a higher AV generally indicates a more valuable property.
Typical AV ranges in Singapore
- 1-room and 2-room HDB flats: S$6,000–S$9,000
- 3-room HDB flats: S$9,000–S$12,000
- 4-room HDB flats: S$10,000–S$16,000
- 5-room HDB flats: S$12,000–S$20,000
- Executive HDB flats: S$15,000–S$24,000
- Private condominiums: S$20,000–S$60,000+ (varies widely by location and size)
- Landed properties: S$30,000–S$100,000+ (varies widely)
These are approximate ranges — individual property AVs depend on location, size, and prevailing rental markets.
Why it matters
Many government schemes use AV as a means-test criterion. For example:
- GSTV Cash: AV must not exceed S$31,000
- CPF Top-Up for Seniors (Budget 2026): AV must not exceed S$31,000
- MediFund: AV is one factor in assessing financial need
How to check your home's AV
- Go to mytax.iras.gov.sg and log in with Singpass
- Under "Property" → "View Property Portfolio"
- Your residential property's AV is listed there
Your AV is assessed as at a specific date — typically 31 December of the previous year for most scheme eligibility checks. If your property's AV changed during the year, the date of assessment matters.
3. Monthly Per Capita Household Income (PCHI)
What it is
Monthly Per Capita Household Income is calculated as:
PCHI = Total gross monthly household income ÷ Number of people in the household
"Gross monthly household income" includes the employment income of all working members of the household — typically those living at the same registered address on your NRIC.
Unlike AI (which is based on IRAS's assessed income), PCHI is typically based on gross income — before CPF contributions and before tax deductions. It is usually self-declared or verified through employment records.
Why it matters
PCHI is used in schemes where the household unit is the relevant means-test level — rather than the individual. Examples include:
- ComCare Long-Term Assistance: typically PCHI ≤ S$1,500
- HDB housing grants (e.g. Enhanced CPF Housing Grant): income ceilings based on gross monthly household income
- Subsidised medical fees at public hospitals (MediShield Life subsidy tiers)
- LTC (Long-Term Care) subsidies for eldercare and home care services
How it is assessed
For many schemes, you will need to declare your household income when applying. Some schemes verify this against CPF contribution records or IRAS data. For households with zero income (e.g. retired members, full-time caregivers), AV of the home may be used as an additional or alternative means-test.
4. Property Ownership Count
What it is
Many government schemes require that the applicant or household members own not more than one property in Singapore. This applies to both residential and commercial properties in some cases — check the specific scheme rules.
"Owning a property" includes:
- Properties you own outright
- Properties you have a share in (e.g. co-ownership with a spouse or sibling)
- Properties held in trust for you
- Properties owned through a company you control (in some schemes)
Why it matters
Property ownership is a proxy for wealth. Schemes targeting lower- and middle-income groups typically exclude those with multiple properties on the basis that they have significant asset wealth even if their income is low.
Common situation: upgrading from HDB to private property
If you sell your HDB flat and buy a private property, you own one property. If you buy a private property before selling your HDB flat, you temporarily own two properties — which may disqualify you from income-tested schemes during that period.
How to check
Your property ownership is recorded by HDB (for HDB flats) and the Singapore Land Authority (SLA) (for private property). IRAS also has records for property tax purposes. You can view your property interests at mytax.iras.gov.sg under "Property."
How These Criteria Work Together
Different schemes combine these criteria in different ways. Here are two examples to illustrate:
GSTV Cash (2026)
- AI ≤ S$39,000 (individual test)
- AV ≤ S$31,000 (individual property test)
- Own ≤ 1 property
All three criteria must be met. If any one fails, you do not qualify — even if the others are met.
HDB Enhanced CPF Housing Grant
- Gross monthly household income ≤ S$9,000 (household test)
- First-time flat buyers (eligibility condition, not income-based)
- Singapore Citizens (citizenship condition)
This scheme uses household income rather than AI or AV.
Where to Check Your Eligibility Across Multiple Schemes
Rather than checking each scheme's criteria individually, you can use the government's GovBenefits portal (govbenefits.gov.sg) — log in with Singpass to see which schemes you are eligible for based on your profile.
For a plain-English summary across common schemes, SG Schemes Buddy consolidates the key schemes and their eligibility criteria in one place.
Key Takeaways
- Assessable Income (AI) is your IRAS-assessed income after deductions — check on myTax Portal
- Annual Value (AV) is the estimated annual rental value of your home — check on myTax Portal under Property
- PCHI is gross monthly household income divided by household size — used for household-level means tests
- Property ownership is counted at the individual or household level depending on the scheme
- Different schemes combine these criteria differently — always check the specific scheme rules
- govbenefits.gov.sg (with Singpass) is the official way to check your eligibility across schemes
This article is for informational and educational purposes only. Eligibility criteria vary by scheme and change periodically. Always verify current criteria on the official scheme pages or at govbenefits.gov.sg.