HDB resale levy: what second-timers pay, by flat type
If you have had a housing subsidy before and you are buying another subsidised flat or a new EC, HDB collects a resale levy. For families it runs from $15,000 to $55,000, set by the type of your first flat. Below are HDB's tables, the payment rules and how to check your own figure.
What is the HDB resale levy?
The HDB resale levy is a sum you pay back when you take a second housing subsidy: a second subsidised flat from HDB, or a new EC from a developer, after your first flat was subsidised. As at Tue 27 Oct 2026, HDB sets it at $15,000 (2-room) to $55,000 (EC) for families, and half that for singles.
HDB's stated purpose is fairness: a household that has already had one subsidised home gets a smaller subsidy on the second, so that housing subsidies are spread more fairly across buyers. The levy is how that smaller subsidy is collected.
Three points decide most cases, all from HDB's resale levy section (last updated by HDB on 28 Jul 2026, checked Tue 27 Oct 2026):
- The trigger is the second subsidy, not the sale. Selling your flat does not by itself create a levy. Buying a second subsidised flat does.
- The amount follows your first subsidised flat. HDB's table is set by the type of that first flat, with a family column and a single column.
- A resale flat or private home next means no levy. HDB says the levy is not payable when you buy a resale flat or private residential property.
When do you pay the resale levy, and when don't you?
HDB charges the levy when someone who has bought subsidised housing before is listed as a core applicant or core occupier in an application for a second subsidised flat. So it is about the people in the application, not only the person whose name was on the first flat.
HDB counts all of these as subsidised housing, as at Tue 27 Oct 2026:
- a flat bought from HDB (BTO, Sale of Balance Flats or open booking);
- a resale flat bought with one or more CPF housing grants;
- a DBSS flat bought from the developer with a CPF housing grant;
- an EC unit bought from the developer;
- other housing subsidies, such as SERS benefits or HUDC privatisation.
On the other side, the next purchase is what decides whether you pay:
| Your next home | Resale levy? |
|---|---|
| New flat from HDB (BTO, Sale of Balance Flats, open booking) | Yes, if you had subsidised housing before |
| New EC from the developer | Yes, if you had subsidised housing before |
| Resale HDB flat on the open market | No |
| Private condo or landed home | No |
My read: this is the line that changes upgrade plans. A second-timer choosing between a BTO and a resale flat is not comparing like with like, because only one of them carries the levy. I go through the rest of that comparison in BTO vs resale, and the EC version in EC vs condo.
How much is the resale levy for each flat type?
For a first subsidised flat sold on or after 3 Mar 2006, HDB uses a fixed amount. Find the type of your first subsidised flat, then read the family or single column. The price you sold for does not move the figure.
Fixed resale levy, first subsidised flat sold on or after 3 Mar 2006 · source: HDB resale levy section (HDB last updated 28 Jul 2026) · as at Tue 27 Oct 2026
| Type of first subsidised flat | Family | Single |
|---|---|---|
| 2-room / 2-room Flexi | $15,000 | $7,500 |
| 3-room | $30,000 | $15,000 |
| 4-room | $40,000 | $20,000 |
| 5-room | $45,000 | $22,500 |
| 3Gen | $45,000 | Not applicable |
| Executive flat | $50,000 | $25,000 |
| Executive Condominium (EC) from the developer | $55,000 | $27,500 |
Swipe to see both columns →
HDB explains the EC row this way: a new EC from a developer is priced below private homes with similar attributes, so it counts as subsidised housing. That is why the EC figure is the highest in the table.
If your first flat was sold before 3 Mar 2006
An older, percentage-based levy applies. HDB takes the higher of the flat's resale price or 90% of its market value and applies the rate below, subject to the minimum HDB lists for each flat type.
Percentage-graded resale levy, first subsidised flat sold before 3 Mar 2006 · source: HDB resale levy section (HDB last updated 28 Jul 2026) · as at Tue 27 Oct 2026
| Type of first subsidised flat | Family | Single | Minimum HDB lists |
|---|---|---|---|
| 2-room | 10% or 15% | 5% or 7.5% | $15,000 |
| 3-room | 20% | 10% | $30,000 |
| 4-room | 22.5% | 11.25% | $40,000 |
| 5-room and Executive | 25% | 12.5% | $45,000 (5-room), $50,000 (Executive) |
Swipe to see all columns →
For a 2-room, HDB uses the lower rate (10% for a family, 5% for a single) only when the seller moves to a bigger flat type. HDB's page lists the minimums by flat type without a separate single figure, so if you are a single seller on the old regime, take the exact amount from your HFE letter rather than from this table.
How is the resale levy paid?
HDB fixes the amount when you book the second subsidised flat. It does not change with how you hold the flat (joint tenancy or tenancy-in-common) or with your share in it.
- What you can pay with: cash, the sale proceeds of your first flat, or both. HDB does not let you use a housing loan for it.
- First flat sold after you collect the keys to the second: HDB takes the levy from the net sale proceeds of the first flat. If the proceeds do not cover it, you pay the rest in cash.
- First flat sold before you collect the keys to the second: you pay the levy in cash at key collection for the second flat.
My read: the second case catches people out. If you sell first and then wait for a BTO, the sale money will already have been paid out by the time the keys come, and the levy is due in cash at that point. Keep it set aside. HDB's resale levy section does not list CPF savings as a way to pay, so I plan for cash. How the CPF part of your sale works is in my CPF refund guide.
What does the levy look like in real cases?
Three illustrations. They use HDB's published levy amounts only, as at Tue 27 Oct 2026; I have not put flat prices in them because the levy does not depend on the price.
| Illustration | Levy | How it is paid |
|---|---|---|
| 1. A family sells its 4-room (first flat bought from HDB, sold after 3 Mar 2006) and books a 5-room BTO | $40,000 | Out of the 4-room's net sale proceeds if it is sold after key collection for the 5-room, cash for any shortfall; all cash at key collection if the 4-room was sold earlier |
| 2. A couple sells the EC they bought from the developer and applies for a BTO | $55,000 | Same rules: proceeds or cash, never a housing loan |
| 3. A family sells its 5-room BTO and buys a resale 4-room on the open market | $0 | No levy: a resale flat is not a second subsidised flat |
In illustration 1, the levy follows the 4-room being sold, not the 5-room being bought. In illustration 3, my read is that the family skips the levy but does not get the subsidy of a new flat from HDB either; that trade is what the BTO vs resale decision is really about.
How do I check my resale levy?
You do not have to work it out alone. HDB tells you in two places:
- Your HFE letter. If you are a second-timer, HDB states the resale levy or premium payable in your HDB Flat Eligibility letter. My HFE letter guide covers how to apply.
- Your Intent to Sell. When you register your Intent to Sell in My Flat Dashboard, HDB tells you whether you will have to pay a levy on your next purchase.
The amount is confirmed when you book the second subsidised flat. Before that, I use the tables above to put a working figure into the plan, then replace it with the HFE letter figure as soon as the letter is out.
Is the resale levy the same as subsidy recovery on Plus and Prime flats?
No. They are separate charges. Subsidy recovery applies to Plus and Prime flats bought from HDB: when you sell, a percentage of the resale price or the valuation, whichever is higher, goes back to HDB. HDB sets that percentage when the project is launched, and it is charged on top of any resale levy you later pay on a second subsidised flat.
As at Tue 27 Oct 2026, HDB says subsidy recovery does not apply to short-lease 2-room Flexi flats, Community Care Apartments, or Plus and Prime flats bought on the resale market. Plus and Prime flats also carry a 10-year minimum occupation period, against 5 years for Standard flats; I set out the MOP rules in the HDB MOP guide.
When should a second-timer seller work out the levy?
If you're a second-timer, the levy belongs in your sale sums from day one. When I value a flat for a second-timer seller, the levy goes into the net-proceeds working alongside the loan redemption and the CPF refund — so the number you plan your next purchase around is the number you'll actually see.
The full selling process is in the HDB seller's guide. If you want your own figures — valuation, levy, CPF refund, net cash — start here:
What do second-timers ask about the resale levy?
It is the amount HDB collects when someone who has already had subsidised housing buys a second subsidised flat, so that the second subsidy is smaller. For a first flat sold on or after 3 Mar 2006 it is a fixed sum set by that flat's type: $15,000 to $55,000 for families and half that for singles, as at Tue 27 Oct 2026. My read: treat it as giving back part of the first subsidy, not as a fee for selling.
HDB tells second-timers the levy payable in their HFE letter, and the amount is fixed when you book the second subsidised flat. If you are selling, HDB also tells you whether a levy applies when you register your Intent to Sell. I still look up the first flat's type in HDB's table early, so the figure is in the sums before the letter arrives.
No. As at Tue 27 Oct 2026, HDB says there is no levy when your next home is a resale flat or a private property, because neither is a second subsidised flat. It applies when you buy a second subsidised flat from HDB, such as a BTO, or a new EC from a developer.
If the first subsidised flat you sold was a 2-room or 2-room Flexi, HDB's fixed levy is $15,000 for a family and $7,500 for a single, for flats sold on or after 3 Mar 2006. HDB's table is set by flat type only, with no separate rate for location. A Plus or Prime flat bought from HDB also carries subsidy recovery when sold, a percentage fixed at launch and charged on top of any levy.
For a first subsidised 5-room flat sold on or after 3 Mar 2006, HDB's levy is $45,000 for a family and $22,500 for a single, as at Tue 27 Oct 2026. A 3Gen flat is also $45,000 for a family, and HDB lists no single rate for it. A 5-room sold before 3 Mar 2006 falls under the older percentage rule, 25% for a family or 12.5% for a single, with $45,000 as the minimum HDB lists for that flat type.
No. HDB says the levy does not apply when your next home is private residential property. The case people miss is a new EC bought from a developer: HDB counts an EC as subsidised housing, so a levy is payable on it. My read: if you are weighing an EC against a private condo, put the levy in the EC column.
HDB counts a resale flat as subsidised housing only if it was bought with a CPF housing grant. So my read is that the cash is not what matters, the grant is: a resale flat bought without any grant does not, by itself, trigger the levy. Any other subsidy in your history, such as an earlier flat bought from HDB or an EC, still counts, so confirm it in your HFE letter.
If your first subsidised flat was sold on or after 3 Mar 2006, there is nothing to calculate: read the fixed amount for its flat type off HDB's table, family or single. If it was sold before that date, HDB applies a percentage to the higher of the resale price or 90% of the market value, with minimums from $15,000 for a 2-room to $50,000 for an Executive flat. Either way, the amount is set when you book the second flat, whatever your ownership type or share.
Sources and dates
Last checked Tue 27 Oct 2026. Every amount and rule on this page comes from HDB's own pages, opened that day:
- HDB: Conditions after buying a resale flat, resale levy section (HDB last updated 28 Jul 2026): the purpose of the levy, what counts as subsidised housing, when it is not payable, the fixed amounts for first flats sold on or after 3 Mar 2006 ($15,000 to $55,000 family, $7,500 to $27,500 single), the percentage rates and minimums for flats sold before that date, the payment rules, and the subsidy recovery and MOP notes.
- HDB: Intent to Sell: a levy is payable in cash on a second subsidised flat or a new EC from a developer, and sellers are told at Intent to Sell registration.
- HDB: Application for an HDB Flat Eligibility (HFE) letter (HDB last updated 23 Oct 2026): second-timers are told the resale levy or premium payable in their HFE letter.