By MoneyBees
Work out the resale levy you pay to buy a second subsidised flat from HDB, by the type of your first subsidised flat and when you sold it, including ex-EC owners, and see how much comes out of your sale proceeds and how much in cash.
A resale flat counts only if you bought it with a CPF housing grant.
Paying it from the sale
0 if you have already sold it and kept no proceeds.
Resale levy
$40,000
fixed amount, family
From sale proceeds
$40,000
of $250,000 after loan and CPF
Cash you top up
$0
cannot come from a housing loan
HDB sets the levy when you book your second subsidised flat. Sell your first flat after you collect the keys to the second, and HDB takes the $40,000 from your net sale proceeds. Sell it before, and you pay the levy in cash when you collect the keys.
You pay no levy if you buy a resale flat without a grant, or private property.
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| First subsidised flat | Family | Single |
|---|---|---|
| 2-room or 2-room Flexi | $15,000 | $7,500 |
| 3-room | $30,000 | $15,000 |
| 4-room | $40,000 | $20,000 |
| 5-room | $45,000 | $22,500 |
| 3Gen | $45,000 | Not applicable |
| Executive flat | $50,000 | $25,000 |
| Executive Condominium (EC) | $55,000 | $27,500 |
Source: HDB. ECs bought from a developer count as subsidised housing.
A percentage of the higher of the resale price or 90% of market value.
| First subsidised flat | Family | Single | Family minimum |
|---|---|---|---|
| 2-room | 15% (10% if the next flat is larger) | 7.5% (5%) | S$15,000 |
| 3-room | 20% | 10% | S$30,000 |
| 4-room | 22.5% | 11.25% | S$40,000 |
| 5-room and Executive | 25% | 12.5% | S$45,000 / S$50,000 |
You and your spouse sold your first BTO, a 4-room, in 2026 and now book a new 5-room. The levy is a fixed S$40,000. The 4-room sold for S$600,000. After the S$200,000 loan and S$150,000 refunded to CPF, you keep S$250,000. Because the 4-room was sold before you collect the new keys, you pay the S$40,000 levy in cash at key collection.
Had you sold the 4-room before 3 Mar 2006 for S$300,000, the levy would be 22.5% of S$300,000, or S$67,500.
A charge you pay when you buy a second subsidised flat from HDB after owning one before. It reduces the subsidy on the second flat so subsidies are shared more fairly between first-timers and second-timers.
If you sold your first subsidised flat on or after 3 Mar 2006, it is a fixed amount: S$15,000 for a 2-room, S$30,000 for a 3-room, S$40,000 for a 4-room, S$45,000 for a 5-room or 3Gen, S$50,000 for an Executive flat and S$55,000 for an EC, with singles paying half.
Yes. An EC bought from the developer counts as subsidised housing, so ex-EC owners pay S$55,000 as a family or S$27,500 as a single to buy a subsidised HDB flat.
As a percentage of the higher of the resale price or 90% of the market value: 15% for a 2-room (10% if your next flat is larger), 20% for a 3-room, 22.5% for a 4-room and 25% for a 5-room or Executive flat, with family minimums of S$15,000 to S$50,000 and half the rate for singles.
With cash or your first flat's sale proceeds, never with a housing loan. If you sell the first flat after collecting the keys to the second, HDB deducts it from the net proceeds. If you sold before, you pay it in cash at key collection.
No, not for a resale flat bought without a grant, or for private property. The levy applies only when you buy a second subsidised flat from HDB.
Only if you used a CPF housing grant. A resale flat bought without a grant does not count, so selling it does not lead to a levy later.
No. Subsidy recovery is a share of the price you return to HDB when you sell a Plus or Prime flat. The resale levy is separate and is charged when you buy your next subsidised flat.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).