The levy amount is fixed by the flat type of the first subsidised flat disposed of, not the flat type now being bought. Someone who sold a 4-room BTO and is applying for a 3-room BTO still pays the 4-room levy.
The 2026 schedule runs from S$15,000 for a 2-room flat up to S$45,000 for a 5-room flat, S$50,000 for an Executive flat, and S$55,000 for a privatised EC where the levy applies. It is paid at the flat selection appointment for a new BTO, or at booking for an EC, using CPF Ordinary Account savings or cash; it cannot be paid from loan proceeds.
The resale levy is a separate charge from ABSD: the levy is paid to HDB and only applies to a second subsidised flat, while ABSD is paid to IRAS on any second or subsequent residential property, including private condominiums.
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Book a free 30 minute callWinfred Quek is an Associate Marketing Consultant at Crestbrick Pte Ltd (CEA Licence No. L31010886H). CEA R073319H. This page is for general information only and does not constitute financial, investment, or legal advice. Verify current figures with IRAS, HDB, CPF Board, or MAS before making any decision.