The HDB resale levy is a fixed amount, from $15,000 to $55,000 for a family, set by the type of the first subsidised flat you sold on or after 3 Mar 2006. You pay it only when you buy a subsidised flat from HDB or an EC from a developer. A resale flat or private home brings none.
Every rule and figure on this page is from two HDB pages: Conditions After Buying a New Flat (last updated 18 Aug 2026) and Conditions After Buying an Executive Condominium (last updated 28 Jul 2026). We read both on 27 Oct 2026. Check HDB before you commit, because the rules can change.
What is the HDB resale levy?
It is a charge that cuts the housing subsidy on your second subsidised home. HDB says it exists to share subsidies more fairly among flat buyers. You pay it when you are a core applicant or core occupier in an application to buy that second subsidised flat.
HDB counts 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.
- Other forms of subsidy, such as benefits under the Selective En bloc Redevelopment Scheme (SERS) or the privatisation of a HUDC estate.
HDB explains the EC line this way: EC units sold by developers count as subsidised because their prices are lower than private homes with similar attributes. If you want the basics of the EC itself, see what an executive condominium is.
Which flat decides the levy: the one you sold or the one you buy?
Two different tests apply, and people mix them up.
| Question | What decides it |
|---|---|
| How much do I pay? | The type of the FIRST subsidised flat you sold, and the date you sold it (on or after 3 Mar 2006, or before). |
| Do I pay at all? | What you are buying NEXT. The levy is due only if the second home is a subsidised flat from HDB or an EC from a developer. |
So a 5-room flat sold means $45,000 (family), whatever you buy next. And if the next home is a resale flat or a private condo, HDB says you need not pay the levy.
The amount is fixed when you book the second flat, according to HDB. Joint-tenancy or tenancy-in-common ownership makes no difference to it.
How much is the resale levy?
For a first subsidised flat sold on or after 3 Mar 2006, HDB sets a fixed amount by flat type. As at 27 Oct 2026:
| First subsidised flat sold | 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 | $50,000 | $25,000 |
| Executive Condominium (EC) | $55,000 | $27,500 |
What if the first flat was sold before 3 March 2006?
Then a percentage-graded levy applies instead. HDB applies the percentage to the higher of the sold flat's resale price or 90% of its market value. There is a minimum: $15,000 for a 2-room, $30,000 for a 3-room, $40,000 for a 4-room, $45,000 for a 5-room and $50,000 for an Executive flat sold.
| First subsidised flat sold before 3 Mar 2006 | Family | Single |
|---|---|---|
| 2-room | 10% or 15% (10% only for 2-room sellers who buy a larger flat type) | 5% or 7.50% (5% only for 2-room sellers who buy a larger flat type) |
| 3-room | 20% | 10% |
| 4-room | 22.50% | 11.25% |
| 5-room and Executive | 25% | 12.50% |
This table matters only to sellers from before 2006. The fixed table above applies to any first flat sold on or after 3 Mar 2006, which covers most upgraders selling in 2026.
Do I pay the levy if I buy an EC from a developer?
Yes, if you already used a subsidy on a first flat. HDB lists an EC bought from a developer as a second subsidised flat, so the levy applies. A resale flat or a private condo brings no levy.
Whether you hit this depends on the first flat. An HDB upgrader who bought a BTO or other flat from HDB is a second-timer. Our new EC rules page and the upgrading from HDB guide cover the rest of the EC rules, such as the sell-and-buy timeline. Eligibility is in our EC eligibility calculator.
HDB's EC page also says the person or persons listed in the EC application must dispose of any interest in an HDB flat within 6 months from key collection of the EC unit.
What if the flat I sold was an EC?
The EC row of the table above, $55,000 for a family and $27,500 for a single, applies to ECs. On its EC page, HDB applies this levy where the EC was bought with the CPF Housing Grant, or came from a project whose EC tender closed on or after 9 Dec 2013. It then applies if you buy a subsidised flat from HDB, or another EC unit from a developer.
The same page says a buyer of a resale flat or private residential property need not pay it. For what you must meet after selling your EC on the open market, HDB's EC page says you must not have disposed of any private residential property within 30 months before the HFE letter or EC application, counted from the legal completion date. HDB's own example: disposed on 1 Jul 2024, may apply on or after 1 Jan 2027. For how privatisation works, see EC MOP and privatisation.
When and how do I pay the levy?
HDB says to pay in cash and/or your flat sale proceeds, and not with a housing loan. When you pay depends on the order of events.
| Order of events | How the levy is paid |
|---|---|
| First subsidised flat sold after key collection of the second subsidised flat | Deducted from the net proceeds of the sale of the first flat. Any shortfall must be paid in cash. |
| First subsidised flat sold before key collection of the second subsidised flat | Paid in cash at key collection of the second flat. |
For the full sell-and-buy sequence, see our selling property guide. How CPF works in a property purchase is in the CPF for property guide.
What does it look like for an upgrader? A worked example
Our arithmetic, using HDB's table. A family bought a 5-room flat from HDB in 2019 and has met the minimum occupation period (MOP) on it, since HDB bars an EC application during the MOP. It sells that flat and books a new EC. The first flat's type sets the levy: a 5-room flat for a family is $45,000.
| If the family sells the 5-room flat | Where the $45,000 comes from |
|---|---|
| After key collection of the EC | Taken from the net sale proceeds of the 5-room flat. If the proceeds fall short, the family pays the gap in cash. |
| Before key collection of the EC | Paid in cash at EC key collection. |
The levy is a cost to plan for in addition to the EC price. It cannot be put on the housing loan. Grants are a separate matter. HDB's grant rules are in our HDB grants guide, and we leave grants out of this example on purpose. To test your monthly budget, use the mortgage calculator.
Is subsidy recovery the same as the levy?
No. When a Plus or Prime flat bought from HDB is sold, HDB takes back a percentage of the resale price or valuation, whichever is higher, with the percentage set at project launch. HDB states that this subsidy recovery is "in addition to any resale levy" that may be payable on a second subsidised flat. HDB says it does not apply to 2-room Flexi flats on short leases, Community Care Apartments, and resale Plus or Prime flats.
What should I check before I sell?
- The type of your first subsidised flat and the date you sold it (on or after 3 Mar 2006, or before).
- Whether your next home is a subsidised flat from HDB or an EC from a developer. A resale flat or private home brings no levy.
- Whether you will sell before or after key collection of the new home, because that sets the way you pay.
- That your cash and sale proceeds cover the levy, as a housing loan cannot.
Rules can change. Confirm the amounts and your own case on HDB's pages or with HDB. Our glossary has a short entry for the term.
Frequently asked questions
What is the HDB resale levy?
It is a charge that reduces the housing subsidy on a second subsidised home. It applies when you buy a second subsidised flat from HDB, or an EC from a developer, after earlier taking a flat from HDB or another subsidy HDB lists.
How much is the resale levy for a 5-room flat?
For a first subsidised flat sold on or after 3 Mar 2006, HDB's table shows $45,000 for a family and $22,500 for a single. Other flat types run from $15,000 for a 2-room to $55,000 for an EC, for a family.
Do I pay the resale levy if I buy an EC?
Yes, if you earlier took a subsidised flat. HDB treats an EC bought from a developer as a second subsidised flat. A resale flat or a private home brings no levy, according to HDB.
Does the levy depend on the flat I buy next?
The amount does not. It depends on the type of the first subsidised flat you sold. Whether you pay at all does depend on the next home, because HDB charges it only on a subsidised flat from HDB or an EC from a developer.
Can I pay the resale levy with a housing loan?
No. HDB says payment must be in cash and/or your flat sale proceeds, and not a housing loan. If you sell the first flat after key collection of the second, the levy is deducted from the net sale proceeds and any shortfall is paid in cash.
Is the levy lower for singles?
Yes. HDB's table shows half the family amount for most flat types, for example $22,500 for a single who sold a 5-room flat. The 3Gen row shows not applicable for singles.
Is subsidy recovery the same as the resale levy?
No. Subsidy recovery is a share of the sale price returned to HDB when you sell a Plus or Prime flat. HDB says it is in addition to any resale levy payable on a second subsidised flat.