The HDB resale levy reduces the housing subsidy on a second subsidised flat, so that housing subsidies are shared more evenly among flat buyers.
Key takeaways
- The levy is payable when a household that already took a housing subsidy is listed in an application for a second subsidised flat from HDB.
- Where the first subsidised flat was sold on or after 3 March 2006, the levy is a fixed amount by flat type — SGD 15,000 for a 2-room up to SGD 55,000 for an Executive Condominium.
- A household liable as a single pays half the family amount, for example SGD 20,000 where the family levy is SGD 40,000.
- No levy is payable where the next home is a resale flat or a private residential property rather than a second subsidised flat from HDB.
- The levy is paid in cash or from the sale proceeds of the first flat, and cannot be funded with a housing loan.
See how this applies to your own figures.
HDB Resale Levy Calculator →What counts as subsidised housing
- A flat bought from HDB
- A resale flat bought with one or more CPF housing grants
- A Design, Build and Sell Scheme (DBSS) flat bought from a developer with a CPF housing grant
- An Executive Condominium unit bought from a developer
- Other housing subsidies, such as benefits under the Selective En bloc Redevelopment Scheme or HUDC privatisation
How much the levy is
For a first subsidised flat sold on or after 3 March 2006, HDB charges a fixed amount that depends on the type of that first flat: SGD 15,000 for a 2-room or 2-room Flexi flat, SGD 30,000 for a 3-room, SGD 40,000 for a 4-room, SGD 45,000 for a 5-room or 3Gen flat, SGD 50,000 for an Executive flat and SGD 55,000 for an Executive Condominium unit. A household liable as a single pays half of each amount, and the 3Gen rate has no single equivalent.
When and how it is paid
The amount is fixed at the point the second subsidised flat is booked, and applies regardless of the ownership type or share held. Where the first flat is sold after keys to the second flat are collected, the levy is deducted from the net sale proceeds, with any shortfall paid in cash. Where the first flat was sold before key collection, the levy is paid in cash at key collection.
Flats sold before 3 March 2006
Where the first subsidised flat was sold before 3 March 2006, a percentage-graded levy applies instead, based on the higher of the resale price of the flat sold or 90% of its market value. HDB sets minimum amounts of SGD 15,000 for a 2-room, SGD 30,000 for a 3-room, SGD 40,000 for a 4-room, SGD 45,000 for a 5-room and SGD 50,000 for an Executive flat.
Key resale levy figures
| Item | Figure |
|---|---|
| 2-room or 2-room Flexi flat | SGD 15,000 (single: SGD 7,500) |
| 3-room flat | SGD 30,000 (single: SGD 15,000) |
| 4-room flat | SGD 40,000 (single: SGD 20,000) |
| 5-room or 3Gen flat | SGD 45,000 (single: SGD 22,500) |
| Executive flat / Executive Condominium | SGD 50,000 / SGD 55,000 |
Figures as at 2026. Source: HDB.
Worked example
A family that sold a 4-room flat bought from HDB and later books a second subsidised flat pays a resale levy of SGD 40,000. Where the first flat is sold after keys to the new flat are collected, that amount is deducted from the net sale proceeds and any shortfall is settled in cash.
Related terms
All Singapore glossary terms →Related calculator
Work out the resale levy that applies when an owner of a subsidised flat buys another flat from HDB.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to HDB and seek independent professional advice before making any financial decisions.