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HDB · 2026

HDB resale levy Singapore: how much, who pays, how to calculate

By Winfred Quek · 9 minute read · Last reviewed 20 October 2026

Checked against HDB on 20 October 2026 · Sources linked below

Who pays the resale levy

HDB says the levy is meant to reduce the housing subsidy on a second subsidised flat, so that subsidies are shared more fairly among flat buyers. You pay it when you are listed as a core applicant or core occupier in an application to buy a second subsidised flat.

HDB treats these as subsidised housing: a flat bought from HDB, a resale flat bought with CPF housing grants, a Design, Build and Sell Scheme (DBSS) flat bought from a developer with a CPF housing grant, an Executive Condominium (EC) unit bought from a developer, and other forms of subsidy such as benefits under the Selective En bloc Redevelopment Scheme (SERS).

If you are not buying a second subsidised flat, for example you are buying a resale flat without a grant or a private residential property, HDB says you need not pay the levy. It applies the same way whether the new flat is held as joint tenants or tenants in common.

Resale levy amounts

If you sold your first subsidised flat on or after 3 March 2006, you pay a fixed levy set by the type of that first flat. HDB lists the following. Singles pay half.

EC units sold by developers count as subsidised housing because their prices are lower than comparable private properties.

If the first flat was sold before 3 March 2006

HDB applies a percentage levy instead, worked out on the higher of the resale price or 90% of the market value of the flat sold. For a family the rates are 10% or 15% for a 2 room flat (the higher rate applies only to 2 room sellers who buy a larger flat type), 20% for a 3 room, 22.5% for a 4 room and 25% for a 5 room or Executive flat. Singles pay about half. The result cannot be lower than the fixed amounts above for that flat type.

When and how the levy is paid

The levy is fixed at the point you book your second subsidised flat. Payment must come from cash and/or your flat sale proceeds, not a housing loan.

• If you sold the first flat after key collection of the second flat, HDB deducts the levy from the net sale proceeds and you pay any shortfall in cash.
• If you sold the first flat before key collection of the second flat, you pay the levy in cash at key collection.

Resale levy and subsidy recovery

Subsidy recovery is a different charge. When you sell a Plus or Prime flat bought from HDB, you return a percentage of the resale price or valuation to HDB. HDB says it is in addition to any resale levy payable when you buy a second subsidised flat.

Resale levy and ABSD

The resale levy is an HDB charge. ABSD is a stamp duty collected by IRAS on residential purchases, at rates set by buyer profile. For a Singapore citizen, ABSD is 0% on a first residential property, 20% on a second and 30% on a third.

Frequently asked questions

How much is the HDB resale levy?

For a first subsidised flat sold on or after 3 March 2006, the fixed levy is $15,000 for a 2 room or 2 room Flexi flat, $30,000 for a 3 room, $40,000 for a 4 room, $45,000 for a 5 room or 3Gen flat, $50,000 for an Executive flat and $55,000 for an Executive Condominium. Singles pay half, and the 3Gen amount does not apply to singles.

Who pays the HDB resale levy?

A buyer who has already taken a housing subsidy and is now applying for a second subsidised flat as a core applicant or core occupier. Buying a first subsidised flat, a resale flat without a grant or a private property does not trigger it.

How is the HDB resale levy paid?

With cash and/or flat sale proceeds, never a housing loan. If the first flat is sold after key collection of the second flat, the levy comes out of the net sale proceeds and any shortfall is paid in cash. If it was sold before key collection, you pay in cash at key collection.