Answer
What Is the HDB Resale Levy?
A one-time levy you pay when you sell a subsidized flat and buy another subsidized flat. Here's the full breakdown.
Answer: The HDB resale levy ranges from $15,000 to $55,000 depending on your flat type. It applies when you sell a subsidized flat (BTO, DBSS, or EC bought from HDB/developer) and buy another subsidized flat. It does not apply if you buy resale without a grant or buy private property. The levy can be offset from your sale proceeds.
Resale Levy Rates by Flat Type
The levy is based on the flat type of your first subsidized flat — the one you're selling or have sold.
| First Subsidized Flat Type | Resale Levy |
|---|---|
| 2-room | $15,000 |
| 3-room | $25,000 |
| 4-room | $30,000 |
| 5-room | $40,000 |
| Executive flat | $50,000 |
| Executive Condominium (EC) | $55,000 |
Rates are per HDB policy. The levy is per application, not per owner.
When Does the Resale Levy Apply?
| Scenario | Resale Levy? |
|---|---|
| Sell BTO → buy another BTO | Yes |
| Sell BTO → buy resale HDB with grant | Yes |
| Sell BTO → buy new EC from developer | Yes |
| Sell BTO → buy resale HDB without grant | No |
| Sell BTO → buy private condo | No |
| Sell resale HDB (never had subsidy) → buy BTO | No |
"Subsidized flat" = BTO, DBSS, EC from developer, or resale purchased with CPF housing grant.
How Is It Paid?
1. Offset from sale proceeds
The most common method. HDB deducts the resale levy from the proceeds of selling your first subsidized flat. If you sold a 4-room BTO for $500K and the levy is $30K, you receive $470K (minus other deductions like CPF refund and outstanding loan).
2. Cash payment
If your sale proceeds are insufficient to cover the levy (rare, but possible if you're selling at a loss or have a large outstanding loan), you'll need to pay the shortfall in cash.
3. Timing
The levy is payable when you complete the purchase of your second subsidized flat, not when you sell the first one. If you haven't sold your first flat yet, you pay the full levy upfront in cash.
What Counts as a "Subsidized Flat"?
Subsidized (triggers levy when you buy another)
BTO flat, DBSS flat, EC purchased from developer, resale HDB purchased with a CPF housing grant (EHG, PHG, etc.)
Not subsidized (no levy)
Resale HDB purchased without any CPF housing grant, resale EC (past 5-year MOP), private property
Planning to upgrade from your BTO?
Factor in the resale levy when calculating how much cash you'll walk away with. Run the numbers for your upgrade.
FAQ
How much is the HDB resale levy?
The resale levy ranges from $15,000 for a 2-room flat to $55,000 for an Executive Condominium (EC). The exact amount depends on the flat type of your first subsidized flat: 2-room ($15K), 3-room ($25K), 4-room ($30K), 5-room ($40K), Executive flat ($50K), EC ($55K).
When do I need to pay the resale levy?
You pay the resale levy when you buy a second subsidized flat from HDB (BTO, Sale of Balance, or new EC from a developer). It is payable at the point of completing the purchase of your second subsidized flat.
Do I need to pay the resale levy if I buy a resale flat?
It depends. If you buy a resale flat without any CPF housing grant, no resale levy applies. However, if you receive a CPF housing grant for the resale flat purchase, you are considered to be buying a subsidized flat and the resale levy will apply.
Can I use my sale proceeds to pay the resale levy?
Yes. The resale levy can be offset from the proceeds of selling your first subsidized flat. HDB will deduct it from the sale proceeds at the point of completion. If your sale proceeds are insufficient, you need to pay the shortfall in cash.
Does the resale levy apply if I buy a private property?
No. The resale levy only applies when you buy a second subsidized flat (BTO, new EC, or resale with grant). If you sell your subsidized flat and buy a private property (condo or landed), no resale levy is payable.
Related
- BTO vs Resale HDB — compare your options for a second flat
- Affordability Calculator — see how much you can afford after levy
- HDB MOP Check — when can you sell?
- Sell HDB Buy Condo Timeline
- Cash Needed to Buy a Condo
Last updated Feb 2026. Resale levy rates per HDB. This is informational, not financial or legal advice.