Can I Withdraw 100% of My PF? EPF Withdrawal Rules in 2026, the 25% Minimum Balance, Partial Withdrawals and Final Settlement Explained
Can you withdraw 100% of your PF? Only at retirement or after 12 months without a job. Partial withdrawals now allow up to 100% of the eligible balance, keeping 25%.
Photo: Reserve Bank of India / Kshitij Gupta / CC BY-SA 3.0, via Wikimedia Commons
You can withdraw your entire PF balance only when you settle your account: on retirement at 55 or later, or if you have been unemployed for 12 months or more. While you are still working, partial withdrawals now allow you to take up to 100% of your eligible balance for approved purposes, but at least 25% of your total contributions must stay in the account. So for most salaried people, “100% PF withdrawal” is not available while they are employed.
The rules changed significantly over the last year. Here is how they work now.
In this guide
What changed in EPF withdrawal rules?
In October 2025, EPFO’s Central Board of Trustees (CBT) approved a major simplification of partial withdrawals, and the new EPF Scheme 2026 notified in July 2026 put the framework into the scheme. The key changes reported:
| Before | Now |
|---|---|
| 13 separate reasons for partial withdrawal, each with its own conditions | Three categories: essential needs, housing needs and special circumstances |
| Different minimum service for different purposes | 12 months of service for partial withdrawals |
| Education and marriage together capped at 3 withdrawals | Education up to 10 times and marriage up to 5 times |
| Limits as a share of employee contribution for many purposes | Up to 100% of the eligible balance, including the employer share |
| No compulsory minimum balance | At least 25% of total contributions must stay in the account |
| Final settlement after 2 months of unemployment | Final settlement after 12 months of unemployment |
| Pension (EPS) withdrawal after 2 months | Final pension withdrawal after 36 months |
What are the three withdrawal categories?
- Essential needs: illness, education and marriage of self or family.
- Housing needs: buying or building a house or flat, buying a residential plot, repaying a home loan, and renovation.
- Special circumstances: situations notified by the CBT, such as emergencies or natural calamities. Under the new rules, members do not have to give a detailed reason in this category.
What does “100% of the eligible balance” actually mean?
This is where most of the confusion comes from. The eligible balance is what remains after the compulsory 25% minimum is set aside. A simple example:
| Item | Amount |
|---|---|
| Total EPF contributions (employee + employer) plus interest | Rs 4,00,000 |
| Minimum 25% to be retained | Rs 1,00,000 |
| Maximum you can withdraw as a partial withdrawal | Up to Rs 3,00,000, subject to the purpose and conditions |
The exact calculation in the portal can differ based on how your contributions and interest are recorded, so always check the amount shown when you file your claim.
When can I withdraw my full PF?
- Retirement: at 55 years or later, the full EPF balance can be withdrawn.
- Unemployment: premature final settlement is allowed after you have been out of work for 12 months, up from 2 months earlier.
- Other cases such as permanent disability or emigration have their own rules. Check the EPFO portal for these.
If you change jobs, you do not need to withdraw at all. Transfer your PF to the new employer through your UAN so your service and interest continue.
Can I withdraw 50% or 90% of my PF?
These figures come from the old rules. Earlier, some purposes allowed 50% of the employee share, and 90% was allowed in the year before retirement or for some housing purposes. Under the new framework, the ceiling is the eligible balance after keeping 25% aside, subject to the purpose and number of withdrawals allowed.
How to withdraw PF online
- Log in to the EPFO Member e-SEWA portal with your UAN and password.
- Make sure your Aadhaar, PAN and bank account are linked and verified (KYC complete).
- Go to Online Services and choose the claim form for partial withdrawal or final settlement.
- Select the purpose, enter the amount and submit with Aadhaar OTP.
- Track the claim status on the portal or UMANG app.
EPFO has been moving towards automatic settlement of partial withdrawal claims without documents, which should speed up most claims.
Tax on PF withdrawal
PF withdrawals are generally tax-free if you have completed 5 years of continuous service, including service with previous employers if the PF was transferred. If you withdraw before 5 years, the withdrawal can be taxable, and TDS may be deducted if the amount is above Rs 50,000. Submitting your PAN reduces the TDS rate. Check the current income tax rules or speak to a tax adviser for your case.
Should you withdraw at all?
EPF interest has been around 8.25% a year in recent years, tax-free in most cases, which is higher than most bank fixed deposits. Every rupee withdrawn early stops compounding for your retirement. Treat PF withdrawal as a last resort for genuine needs such as medical emergencies, education or a home, not for routine spending.
This article is for general information and is not financial or tax advice.
For a breakdown of how much goes into your PF each month, read our Markets and Money explainers.
Frequently asked questions
Can I withdraw 100% of my PF while working?
No. While employed, you can make partial withdrawals of up to 100% of the eligible balance, but at least 25% of your total contributions must remain in the account.
When can I withdraw my full PF balance?
You can withdraw your full PF on retirement at 55 or later, or as a premature final settlement after being unemployed for 12 months.
How many times can I withdraw PF for education or marriage?
Under the new rules, education withdrawals are allowed up to 10 times and marriage withdrawals up to 5 times during your membership.
Is PF withdrawal taxable?
PF withdrawal is generally tax-free after 5 years of continuous service. Withdrawals before that may be taxable, and TDS may apply on amounts above Rs 50,000.
