# HDB resale levy: who pays, how much, and when it is due

> When second-timers pay the resale levy, the fixed amounts by first flat type, the half rate for Singles Grant buyers, how it is paid, and when buying resale or private property avoids it.

- Tool: [HDB Resale Levy Calculator](https://toolsg.com/en/hdb-resale-levy-calculator)
- Language: en (available: en, zh, ms, ta)
- Last verified against official sources: 2026-10-16
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Who pays | Second-timers buying another subsidised flat — A new HDB flat (BTO/SBF) or a new Executive Condominium after already enjoying a housing subsidy. | [HDB](https://www.hdb.gov.sg) |
| Based on | Your first subsidised flat type — Not the flat you are buying now. |  |
| Family amounts (first flat sold on or after 3 Mar 2006) | 2-room $15,000 · 3-room $30,000 · 4-room $40,000 | [HDB](https://www.hdb.gov.sg) |
| Larger flats | 5-room $45,000 · Executive $50,000 · EC $55,000 | [HDB](https://www.hdb.gov.sg) |
| Singles Grant buyers | Half the family amount |  |
| Payment | Cash or sale proceeds — not CPF or a loan |  |

## Moving from your first subsidised flat to a second one: step by step

The levy recovers part of the subsidy you received the first time, so that the next family can get theirs.

1. **Check whether you are a second-timer** (Before applying) — You are, if you bought a new HDB flat, a DBSS flat or a new EC, or a resale flat with a CPF housing grant. HDB states your status on the HFE letter.
2. **Choose the route** (When planning) — Buying another new flat or a new EC triggers the levy. Buying an HDB resale flat on the open market or a private home does not. Tools: [HDB Grant Calculator (EHG)](https://toolsg.com/en/hdb-grant-calculator)
3. **Estimate the levy** (While budgeting) — Pick your first subsidised flat type and whether you bought it with a Singles Grant. Add the levy to the cash you need for the new flat. Tools: [HDB Affordability Calculator (MSR & TDSR)](https://toolsg.com/en/hdb-affordability-calculator)
4. **Sell the first flat** (Usually before key collection) — HDB can collect the levy from the cash proceeds of selling your current flat. If you sell after, it is deducted then. Tools: [CPF Contribution Calculator](https://toolsg.com/en/cpf-calculator)
5. **Pay at key collection** (Key collection of the new flat) — Pay the levy in cash, or let HDB deduct it from sale proceeds. CPF savings and housing loans cannot be used.

## What the resale levy is

Subsidised housing in Singapore is meant to be enjoyed once. If you have already benefited — by buying a new flat from HDB, a new EC from a developer, or a resale flat with a CPF housing grant — and you want a **second** subsidised flat, HDB charges a resale levy. It reduces the subsidy you get the second time.

## How much it is

For first subsidised flats sold **on or after 3 March 2006**, the levy is a fixed amount set by the **first** flat's type:

| First subsidised flat | Family levy | Singles Grant levy |
| --- | --- | --- |
| 2-room | $15,000 | $7,500 |
| 3-room | $30,000 | $15,000 |
| 4-room | $40,000 | $20,000 |
| 5-room (and 3Gen) | $45,000 | $22,500 |
| Executive | $50,000 | $25,000 |
| Executive Condominium | $55,000 | Not applicable |

Upgrading from a 4-room BTO to a 5-room BTO costs the **4-room** levy of $40,000, not $45,000. First flats sold before 3 March 2006 use an older percentage system, which this calculator does not compute.

## When you do not pay it

- **Buying an HDB resale flat on the open market.** No levy is charged on that purchase (though second-timers do not get the first-timer grants either).
- **Buying private property.** No levy — but an existing levy liability is not cancelled if you later buy subsidised housing again.
- **First-time buyers.** Only those who have already enjoyed a subsidy pay.

## How and when it is paid

The levy is paid **in cash** or deducted from the cash proceeds of selling your current flat, usually at key collection for the new flat. **CPF savings and housing loans cannot be used**, so plan for it in the same way as cash over valuation.

> **Tip:** If you are a second-timer family with modest income, the $15,000 Step-Up Grant for a 3-room flat in a non-mature estate may offset part of the levy. Check the [grant calculator](https://toolsg.com/en/hdb-grant-calculator).

## Common mistakes

- **Using the new flat's size.** The levy depends on the first subsidised flat.
- **Planning to pay with CPF.** It must be cash or sale proceeds.
- **Assuming resale purchases are levied.** Open-market resale is not.
- **Forgetting the half rate** if your first flat was bought with a Singles Grant.

## Related tools

- [HDB grant calculator](https://toolsg.com/en/hdb-grant-calculator) — grants available to second-timers.
- [HDB affordability calculator](https://toolsg.com/en/hdb-affordability-calculator) — fit the levy into your cash budget.
- [HDB loan eligibility](https://toolsg.com/en/hdb-loan-eligibility-calculator) — a second HDB loan has its own conditions.
- [Property true cost calculator](https://toolsg.com/en/property-true-cost-calculator) — all upfront costs.

## Frequently asked questions

**How much is the HDB resale levy for a 4-room flat?**

$40,000 on the family basis if the first subsidised flat was sold on or after 3 March 2006. Singles Grant recipients pay $20,000.

**Is the levy based on the new flat or the old one?**

The first subsidised housing type. A 4-room-to-5-room upgrade still pays the 4-room amount.

**Do I pay the levy when buying a resale HDB flat?**

Buying on the open resale market does not trigger a new resale levy. The levy applies when you buy another subsidised flat from HDB or a new EC.

**Can I pay with CPF?**

No. Cash or sale proceeds only.

**What if I sold my first flat before 3 March 2006?**

A percentage levy (and possible interest if deferred) applies. This calculator is the post-3 Mar 2006 fixed table only.

**Is a 3Gen flat in the table?**

HDB lists 3Gen with the 5-room family amount of $45,000. Confirm with HDB if your records differ.

**Does buying private property trigger the levy?**

Buying private property does not itself raise a new HDB resale levy. It also does not cancel an existing liability if you later buy subsidised housing.

**Is this official HDB advice?**

No. Confirm amounts and payment timing with HDB. Figures can change.


## Sources

- [HDB — Resale levy (search “resale levy” on hdb.gov.sg)](https://www.hdb.gov.sg) — Levy table for first subsidised flats sold on or after 3 Mar 2006
- [HDB — Terms of resale purchase (levy on a second subsidised flat)](https://www.hdb.gov.sg/cs/infoweb/e-resale/resale-purchase-of-an-hdb-resale-flat)