HDB resale levy in 2026: what second-timers pay, and when
If you've had a housing subsidy before and you're buying another subsidised flat, HDB takes back a fixed sum first. $15,000 to $55,000 depending on the flat you're selling — here's the table and the cash mechanics.
When the levy applies — and when it doesn't
The resale levy is HDB's way of saying: you already enjoyed one subsidised flat, so a second round of subsidy costs you a fixed contribution back.
You pay it when all three are true:
- You (or your spouse) previously bought a subsidised flat — a BTO or Sale of Balance flat direct from HDB, a resale flat bought with CPF housing grants, a DBSS flat, or an EC bought from a developer.
- You are selling, or have sold, that first flat.
- You are buying another subsidised flat: a BTO, a Sale of Balance flat, or a new EC from a developer.
You do not pay the levy if your next home is a resale HDB flat on the open market, or private property. This single fact changes upgrade maths for a lot of families — skipping the BTO queue for a resale flat also skips the levy.
One more thing worth knowing early: in a joint application, if either applicant is a second-timer, the household is second-timer. A first-timer spouse does not dilute it.
The amounts, flat type by flat type
The levy is fixed by the flat type you are selling — not by what you buy next, and not by the sale price. Sell a 4-room and the levy is $40,000 whether your next flat is a 2-room or a 5-room.
Source: HDB resale levy schedule · applies to first subsidised flats sold on or after 3 Mar 2006 · checked Jul 2026
| First flat sold | Resale levy | If bought with Singles Grantlevy is halved |
|---|---|---|
| 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 |
| Executive flat / maisonette | $50,000 | $25,000 |
| Executive Condominium (bought from developer) | $55,000 | Not applicable |
Swipe to see all flat types →
Two edge cases. DBSS flats count as their flat-type equivalent — a 4-room DBSS carries the same $40,000. And if you sold your first subsidised flat before 3 March 2006, the older percentage-based regime applies instead; check your exact figure with HDB before you plan around it.
Second-timers aren't shut out of every grant: eligible second-timer households buying a 2-, 3- or 4-room flat can still receive the $15,000 Step-Up CPF Housing Grant. It softens the levy, it doesn't cancel it.
How it's actually paid: proceeds first, cash for any shortfall
The levy comes out of your flat's sale proceeds, in this order: outstanding loan first, then the CPF refund with accrued interest, then the levy. You can't pay it with a fresh CPF withdrawal or a housing loan — it rides on the sale.
- Sell first, buy later: you pay the levy in cash when you collect keys to the new flat.
- Buy first, sell after: HDB deducts the levy from your sale proceeds at completion.
- Proceeds fall short: the gap is topped up in cash before the transaction can complete. There is no instalment plan and no hardship waiver.
Worked example. A couple sells their 4-room Punggol flat for $610,000 and buys a new BTO:
Notice where the levy sits: between the CPF refund and your cash. It reduces what returns to your Ordinary Account before it reduces your cash, which is why "sold for $610,000" and "what I have for the next downpayment" are different numbers. The CPF side of this is explained fully in the CPF refund guide.
Check your levy position before you price, not after
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:
Quick answers
No. The levy only applies when your next flat is subsidised — BTO, Sale of Balance, or a new EC from a developer. Open-market resale flats and private property don't trigger it.
Yes — one second-timer makes the household second-timer, and the levy is based on the flat the second-timer is selling. In some divorce-and-remarriage cases, only half the levy is payable.
Not directly. It's deducted from your sale proceeds — which include your CPF refund — before the balance returns to your Ordinary Account. Any shortfall is cash, and you can't borrow for it.