HDB Resale Levy Calculator: What Second-Timers Pay
Your first subsidised flat
The flat (or EC) you bought with a subsidy and later sold. The levy depends on this flat, not the one you are buying now.
When will you sell the first flat?
This decides how the levy is collected.
HDB deducts the levy from the net sale proceeds of your first flat. Any shortfall is paid in cash.
No levy if you buy a resale flat or private property. Selling a Plus or Prime flat bought from HDB also triggers a separate subsidy recovery, set per project, on top of any levy.
Resale levy payable
S$40,000
- Levy
- S$40,000
- Basis
- 4-room, as a family
- Pay with
- Cash or sale proceeds
How this works
The resale levy reduces the subsidy on a second subsidised home. You pay it when you are a core applicant or occupier buying a second subsidised flat from HDB (BTO, SBF or open booking) or a new Executive Condominium from a developer. Buyers of resale flats and private homes do not pay it.
If your first subsidised flat was sold on or after 3 March 2006, the levy is a fixed amount set by that flat's type: S$15,000 for a 2-room or 2-room Flexi, S$30,000 for a 3-room, S$40,000 for a 4-room, S$45,000 for a 5-room or 3Gen, S$50,000 for an Executive flat and S$55,000 for an EC. If you bought the first flat as a single, the levy is half (no singles rate for 3Gen).
If the first flat was sold before 3 March 2006, the levy is a percentage of the higher of its resale price or 90% of its market value: 10% or 15% for a 2-room, 20% for a 3-room, 22.5% for a 4-room and 25% for a 5-room or Executive (half for singles), subject to minimums of S$15,000 to S$50,000.
The levy is paid in cash or from your sale proceeds, never with CPF or a housing loan. If you sell the first flat after collecting the keys to the second, HDB deducts it from your net proceeds; if you sell before, you pay it in cash at key collection. Rates are from HDB's table as at October 2026.
FAQs
How much is the HDB resale levy for a 4-room flat?
S$40,000, if your first subsidised flat was a 4-room sold on or after 3 March 2006 and you bought it as a family. If you bought it as a single, the levy is S$20,000.
Do I pay resale levy if I buy a resale flat?
No. The resale levy only applies when you buy a second subsidised flat from HDB or a new EC from a developer. Second-timers buying a resale flat on the open market, with or without the Proximity Housing Grant, pay no levy.
Can I pay the resale levy with CPF?
No. HDB requires the levy to be paid in cash and/or from your flat sale proceeds, not with CPF savings or a housing loan.
Is the resale levy based on the new flat or the old one?
The old one. The levy is fixed by the type of your first subsidised flat, so someone who sold a 3-room pays S$30,000 whatever size of new flat they buy.
What is the resale levy for an EC?
If your first subsidised home was an Executive Condominium bought from a developer, the levy on your next subsidised flat is S$55,000 as a family or S$27,500 as a single.