If you are upgrading from your first subsidised HDB flat to another subsidised flat or an Executive Condominium (EC), you may need to pay a resale levy. This policy ensures fair allocation of subsidies across all buyers and helps maintain a balanced public housing system.

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What Is the HDB Resale Levy?

The resale levy is a payment required when you sell your first subsidised flat and buy another subsidised home. It prevents double subsidies for second-time buyers and ensures that first-time buyers enjoy the greatest housing benefits.

In short, the levy helps keep housing subsidies fair and sustainable for all Singaporeans.

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Who Needs to Pay?

You will need to pay a resale levy if you previously bought any of these with a subsidy:

• Build-To-Order (BTO) flat

• Sale of Balance Flat (SBF)

• DBSS flat

• Executive Condominium (EC)

• Resale flat with CPF housing grants

👉 If you are moving to a private property or a resale flat without subsidy, the resale levy does not apply.

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How Much Is the Resale Levy?

Since 3 March 2006, the levy has been fixed according to the flat type of your first subsidised home:

First Subsidised Flat TypeResale Levy (Households)Singles Grant Recipient2-Room$15,000$7,5003-Room$30,000$15,0004-Room$40,000$20,0005-Room$45,000$22,500Executive Flat$50,000$25,000Executive Condominium (EC)$55,000–

⚠️ For flats sold before 3 March 2006, the levy is based on a percentage of the resale price or 90% of market value (whichever is higher).

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When and How to Pay?

• If you sell your first flat before collecting keys for your next subsidised flat → pay at key collection.

• If you sell it after moving in to your next flat → the levy will be deducted from sale proceeds, and any shortfall must be topped up in cash.

💡 Note: You cannot use CPF or a housing loan to pay the resale levy.

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Why Does the Levy Matter?

The resale levy plays a vital role in Singapore’s housing system. It:

• Balances subsidies between first-time and second-time buyers.

• Ensures fairness and equity in public housing allocation.

• Helps maintain a sustainable housing policy so future generations also benefit.

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Plan Ahead With Our Resale Levy Calculator

Understanding your levy amount early can help you plan your finances better when upgrading to your next home. Use our free Resale Levy Calculator to estimate how much you may need to pay.

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✅ Tip: Always factor the resale levy into your cashflow and timeline when upgrading from HDB to EC or another BTO. It can make a big difference in your overall affordability.