HDB Resale Levy 2026: Who Pays, Amounts & When It Applies
The HDB resale levy reduces the subsidy on a second subsidised home. It does not apply simply because you sell a resale flat or buy private property.
The HDB resale levy reduces the subsidy on a second subsidised home. It does not apply simply because you sell a resale flat or buy private property.
- 2-room / 2-room Flexi
- S$15,000 family levy
- 3-room
- S$30,000
- 4-room
- S$40,000
- 5-room / 3Gen
- S$45,000
- Executive / EC
- S$50,000 / S$55,000
The HDB resale levy reduces the subsidy on a second subsidised home. It does not apply simply because you sell a resale flat or buy private property. This guide focuses on practical decisions and uses current official sources available at publication time.
Key Takeaways
- The resale levy is generally relevant when someone who has enjoyed a housing subsidy goes on to buy a second subsidised flat as a core applicant or occupier.
- Buying a resale flat on the open market or private property does not by itself trigger the resale levy.
- For first subsidised flats sold on or after 3 March 2006, HDB publishes fixed levy amounts by flat type.
What is the HDB resale levy?
The resale levy is a mechanism that reduces the housing subsidy enjoyed when a household buys a second subsidised flat. HDB describes the objective as a fairer allocation of housing subsidies between first-timer and second-timer households.
It is therefore not a generic “tax on selling an HDB flat”. The key questions are whether you previously enjoyed a housing subsidy and whether your next home is another subsidised HDB flat or qualifying subsidised housing.
Who has to pay a resale levy
HDB states that a resale levy can apply if you previously bought subsidised housing and later become a core applicant or core occupier in an application for a second subsidised flat.
Examples of subsidised housing include a flat bought directly from HDB, a resale flat bought with CPF housing grants, certain DBSS flats bought with a grant, and an Executive Condominium bought from a developer. Other subsidy situations can also count.
When you generally do not pay it
If you sell your first subsidised flat and then buy a resale flat on the open market or private residential property instead of another subsidised flat, HDB says you do not need to pay the resale levy for that purchase.
This distinction is important for upgraders. A resale HDB purchase can still have many other costs—stamp duties, legal fees, financing and renovation—but the resale levy is not automatically one of them.
Fixed resale levy amounts for flats sold on or after 3 March 2006
| First subsidised flat type | Family | Single |
|---|---|---|
| 2-room / 2-room Flexi | S$15,000 | S$7,500 |
| 3-room | S$30,000 | S$15,000 |
| 4-room | S$40,000 | S$20,000 |
| 5-room | S$45,000 | S$22,500 |
| 3Gen | S$45,000 | Not applicable |
| Executive | S$50,000 | S$25,000 |
| Executive Condominium | S$55,000 | S$27,500 |
Older cases where the first subsidised flat was sold before 3 March 2006 can use a percentage-graded levy instead, subject to minimum amounts. If your housing history is old or complicated, check the HDB calculation that applies to your specific case.
When and how the levy is paid
HDB determines the amount when you book the second subsidised flat. If you already disposed of the first subsidised flat before collecting keys to the second, the levy is generally payable in cash at key collection.
If the first flat is sold only after key collection to the second subsidised flat, HDB states that the levy can be deducted from the net sale proceeds, with any shortfall paid in cash. It cannot simply be financed through the new housing loan.
Resale levy vs Plus/Prime subsidy recovery
Plus and Prime flats introduce a separate concept: subsidy recovery when the flat is eventually sold. HDB notes that subsidy recovery is in addition to any resale levy that may apply when buying a second subsidised flat.
Do not treat these terms as interchangeable. One relates to recovering additional subsidy attached to certain Plus or Prime flats; the other concerns the second-subsidised-home framework.
What to check before committing to your next flat
- Confirm whether your first home counted as subsidised housing.
- Check whether the next purchase is a subsidised flat, open-market resale flat or private property.
- Use HDB’s prevailing levy rules rather than relying on an old forum calculation.
- Budget the levy alongside your CPF, cash and sale-proceeds plan before booking the next subsidised flat.
If you are buying on the open market, our HDB resale buying checklist covers the HFE, OTP, valuation and completion process.
Sources
Primary or official sources used for this guide: