HDB Resale Levy Calculator
Work out the resale levy a second-timer pays when buying a second subsidised HDB flat or Executive Condominium — a fixed SGD 15,000 to SGD 55,000 set by your first flat type — and see the sale proceeds left once it is paid.
HDB Resale Levy Calculator
Levy on a second subsidised flat · 2026
Estimates only. The resale levy applies only when a second-timer buys a second subsidised flat or EC. Buying a resale flat or private property without a further subsidy attracts no levy. The exact amount is confirmed by HDB.
Levy & Proceeds
SECOND FLATFixed resale levy by first flat type
For first flats sold on or after 3 March 2006, the levy is a fixed amount set by the type of the first subsidised flat. A Single Grant recipient pays half. Per HDB.
| First subsidised flat | Family | Single Grant |
|---|---|---|
| 2-room / 2-room Flexi | SGD 15,000 | SGD 7,500 |
| 3-room | SGD 30,000 | SGD 15,000 |
| 4-room | SGD 40,000 | SGD 20,000 |
| 5-room | SGD 45,000 | SGD 22,500 |
| 3Gen | SGD 45,000 | Not applicable |
| Executive flat | SGD 50,000 | SGD 25,000 |
| Executive Condominium | SGD 55,000 | SGD 27,500 |
When and how the levy is paid
The levy amount is fixed at the point you book your second subsidised flat, and must be paid in cash and/or from your flat sale proceeds — not with a housing loan. Per HDB.
| Situation | How the levy is settled |
|---|---|
| First flat sold after collecting keys to the second flat | Deducted from the net sale proceeds of the first flat; any shortfall paid in cash |
| First flat sold before collecting keys to the second flat | Paid in cash when you collect the keys to the second flat |
Who pays the resale levy
The levy reduces the housing subsidy enjoyed on a second subsidised flat, so it is fairer to buyers taking a subsidy once. Per HDB.
| Buyer | Levy? |
|---|---|
| Second-timer buying a new BTO flat or a new EC | Yes — a second subsidy |
| Buying an open-market resale flat without a grant | No |
| Buying private residential property | No |
| Single Grant recipient | Half the family levy |
Flats sold before 3 March 2006
If your first flat was sold before 3 March 2006, the levy is a percentage of the higher of the resale price or 90% of the market value, instead of a fixed amount. Per HDB.
| First flat type | Family rate | Single Grant rate |
|---|---|---|
| 2-room | 10% | 5% |
| 3-room | 20% | 10% |
| 4-room | 22.5% | 11.25% |
| 5-room & Executive | 25% | 12.5% |
How the levy is worked out
For most buyers the levy is simply the fixed amount for their first flat type; a Single Grant recipient pays half.
| Case | Levy |
|---|---|
| Fixed (sold on/after 3 Mar 2006), family | Fixed amount for the first flat type |
| Fixed, Single Grant recipient | Half of the family fixed amount |
| Percentage (sold before 3 Mar 2006) | Rate × higher of resale price or 90% of market value |
| Net proceeds check | Sale proceeds − levy (shortfall paid in cash) |
The HDB Resale Levy, Explained
The fixed levy amounts by first flat type, how and when it is paid, who pays and who is exempt, and the older percentage regime — sourced from HDB.
What Sets the Levy
The levy is a fixed amount decided by your first subsidised flat type.
How It Is Paid
The levy is settled in cash or from sale proceeds, never a loan.
Who Pays
Only a second subsidy triggers the levy; open-market buys do not.
Fixed Resale Levy by First Flat Type
For first flats sold on or after 3 March 2006, the levy is a fixed amount set by the type of the first subsidised flat. A Single Grant recipient pays half. Per HDB.
| First subsidised flat | Family | Single |
|---|---|---|
| 2-room / 2-room Flexi | SGD 15,000 | SGD 7,500 |
| 3-room | SGD 30,000 | SGD 15,000 |
| 4-room | SGD 40,000 | SGD 20,000 |
| 5-room | SGD 45,000 | SGD 22,500 |
| 3Gen | SGD 45,000 | Not applicable |
| Executive flat | SGD 50,000 | SGD 25,000 |
| Executive Condominium | SGD 55,000 | SGD 27,500 |
When and How the Levy Is Paid
The levy is fixed when you book your second subsidised flat and must be settled in cash and/or from sale proceeds — not with a housing loan or CPF. Per HDB.
| Situation | How the levy is settled | Paid in |
|---|---|---|
| First flat sold after collecting keys to the second flat | Deducted from the net sale proceeds; any shortfall paid in cash | Proceeds |
| First flat sold before collecting keys to the second flat | Paid in cash when you collect the keys to the second flat | Cash |
Who Pays and Who Is Exempt
The levy applies when a second-timer takes a second housing subsidy. Buying on the open market without a further subsidy attracts no levy. Per HDB.
| Buyer | Levy? | Notes |
|---|---|---|
| Second-timer buying a new BTO flat or a new EC | Yes | A second housing subsidy |
| Buying an open-market resale flat without a grant | No | No further subsidy taken |
| Buying private residential property | No | Outside the HDB subsidy framework |
| Single Grant recipient | Half | Half the family levy for the flat type |
Flats Sold Before 3 March 2006
If your first flat was sold before 3 March 2006, the levy is a percentage of the higher of the resale price or 90% of the market value, instead of a fixed amount. Per HDB.
| First flat type | Family rate | Single rate |
|---|---|---|
| 2-room | 10% | 5% |
| 3-room | 20% | 10% |
| 4-room | 22.5% | 11.25% |
| 5-room & Executive | 25% | 12.5% |
HDB Resale Levy Facts & Rules
The HDB rules that decide the resale levy on a second subsidised flat — the fixed amounts by first flat type, how it is paid, the Single Grant half rate, and the older percentage regime.
Fixed resale levy amounts set by first flat type
The resale levy on a second subsidised flat is a fixed amount from SGD 15,000 to SGD 55,000, decided by the type of your first subsidised flat — not by the second flat you buy or its price. It applies to first flats sold on or after 3 March 2006.
Family amounts
- 2-room — SGD 15,000
- 3-room — SGD 30,000
- 4-room — SGD 40,000
- 5-room / 3Gen — SGD 45,000
Larger homes
- Executive flat — SGD 50,000
- Executive Condominium — SGD 55,000
- A Single Grant recipient pays half
Executive Condominium first flats carry the highest levy at SGD 55,000
An Executive Condominium bought from a developer carries the highest fixed resale levy of SGD 55,000 for a family, ahead of the SGD 50,000 for an Executive flat. A Single Grant recipient pays SGD 27,500.
The top rates
Executive Condominium SGD 55,000 and Executive flat SGD 50,000 are the two highest family levies, reflecting the larger first subsidy on these homes.
Single Grant
A Single Grant recipient pays half — SGD 27,500 for an Executive Condominium and SGD 25,000 for an Executive flat.
Levy is paid in cash or sale proceeds, not a housing loan
The resale levy cannot be financed with a housing loan or paid from CPF. It is settled in cash and/or from the sale proceeds of your first flat when you book the second subsidised flat.
Sold after key collection
If the first flat is sold after you collect the keys to the second flat, the levy is deducted from the net sale proceeds; any shortfall is paid in cash.
Sold before key collection
If the first flat is sold before you collect the keys, the levy is paid in cash when you collect the keys to the second flat.
HDB Resale Levy — Frequently Asked Questions
Common questions about Singapore's HDB resale levy — the fixed amounts, the Single Grant half rate, how and when it is paid, and who is exempt — with current HDB rules.
The resale levy is an amount payable to HDB when a second-timer buys a second subsidised flat — such as a new BTO flat or an Executive Condominium from a developer. It recovers part of the housing subsidy enjoyed on the first flat, so that the limited pool of housing subsidies is shared more fairly among buyers.
HDB — Conditions After Buying a New FlatFor first flats sold on or after 3 March 2006, the levy is a fixed family amount set by the first flat type:
- 2-room / 2-room Flexi — SGD 15,000
- 3-room — SGD 30,000
- 4-room — SGD 40,000
- 5-room and 3Gen — SGD 45,000
- Executive flat — SGD 50,000
- Executive Condominium — SGD 55,000
No. The levy is decided solely by the type of your first subsidised flat — not by the second flat you buy, its size, or its price. Whether your second flat is a 3-room or a 5-room, the levy is the fixed amount set by that first flat type.
HDB — Conditions After Buying a New FlatThe levy amount is fixed when you book your second subsidised flat, and is settled around the time you complete the purchase. If your first flat is sold after you collect the keys to the second flat, it is deducted from the sale proceeds; if the first flat is sold before, it is paid in cash when you collect the keys to the second flat.
HDB — Conditions After Buying a New FlatNo. The resale levy cannot be financed with a housing loan or paid from your CPF. It must be paid in cash and/or from the sale proceeds of your first flat. It is worth planning for the levy in cash in case your sale proceeds fall short.
HDB — Conditions After Buying a New FlatYes. A buyer who took their first flat under a Single Grant pays half the family levy for that flat type — for example SGD 20,000 on a 4-room first flat instead of SGD 40,000, or SGD 7,500 on a 2-room. 3Gen flats do not have a single rate.
HDB — Resale Levy for SeniorsYou do not pay a resale levy if you are not taking a further housing subsidy. Buying an open-market resale flat without a CPF Housing Grant, or buying private residential property, attracts no levy. The levy applies only where a second subsidy is taken, such as a new BTO flat or a new EC from a developer.
HDB — Conditions After Buying a New FlatThe following count as your first housing subsidy for the purpose of the levy:
- A flat bought directly from HDB
- A resale flat bought with a CPF Housing Grant
- A DBSS flat bought with a grant
- An Executive Condominium bought from a developer
- Benefits under schemes such as SERS
If your first flat was sold before 3 March 2006, the levy is a percentage of the higher of the resale price or 90% of the market value, rather than a fixed amount. The family rates are 10% for a 2-room, 20% for a 3-room, 22.5% for a 4-room, and 25% for a 5-room or Executive flat. A Single Grant recipient pays half the percentage.
HDB — Conditions After Buying a New FlatIt can be. If you sell your first flat after collecting the keys to your second subsidised flat, the levy is deducted from the net sale proceeds of the first flat, with any shortfall paid in cash. Subtracting the levy from your expected proceeds shows what is left towards your next flat.
HDB — Conditions After Buying a New FlatNo. Buying private residential property does not involve a further HDB housing subsidy, so no resale levy is payable. The levy applies only when a second-timer takes another subsidised flat or a new EC from a developer.
HDB — Conditions After Buying a New FlatImportant Disclaimer
For educational and informational purposes only. This tool produces estimates of the HDB resale levy payable when a second-timer buys a second subsidised flat or an Executive Condominium. It applies HDB's fixed levy amounts of SGD 15,000 to SGD 55,000 by first flat type, the half rate for Single Grant recipients, and the older percentage regime for first flats sold before 3 March 2006. The net proceeds figure simply subtracts the levy from the sale proceeds you enter.
No warranty of accuracy. While Money Snap sources these figures from HDB, this tool is provided "as is" without any express or implied warranty as to accuracy, completeness, or timeliness. Your exact levy and how it is settled depend on the type of your first subsidised flat, your eligibility, the timing of your flat sale, and HDB's own assessment. Levy amounts and rules are reviewed and revised by HDB and may be out of date here.
Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, housing, or property advice. Before making any decision, confirm your resale levy and the payment arrangements directly with HDB, and consider advice from a qualified professional where appropriate.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense arising from reliance on this tool or the information it produces. Users are responsible for verifying all figures with HDB before relying on them. Use is subject to our Terms of Use.
Official data sources
Fixed levy amounts (SGD 15,000–55,000), the Single Grant half rate, and the payment rules are current HDB figures. Your exact levy is confirmed by HDB.