HDB Resale Levy Singapore

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HDB Resale Levy Singapore

The HDB resale levy in Singapore is a mandatory payment (SGD 15,000–55,000) required from subsidised HDB flat owners who wish to purchase a second subsidised flat from HDB. It ensures housing subsidies are shared equitably across generations of Singaporeans.


What Is the HDB Resale Levy?

The HDB resale levy prevents individuals from receiving multiple rounds of housing subsidies. It is deducted from sale proceeds of your first subsidised flat or paid in cash if proceeds are insufficient. Always verify current levy amounts on the HDB website.

Who Must Pay the Resale Levy?

Applies if you previously purchased a subsidised HDB flat (BTO, DBSS) and now wish to purchase another subsidised flat directly from HDB. Does not apply if buying a resale flat on the open market, your first flat had no housing subsidy, or you are buying private property.

HDB Resale Levy Amounts (2026)

  • 2-room flat: SGD 15,000
  • 3-room flat: SGD 30,000
  • 4-room flat: SGD 40,000
  • 5-room flat: SGD 45,000
  • Executive flat / DBSS: SGD 50,000
  • Multi-generation flat: SGD 55,000

CPF funds cannot be used to pay the resale levy — the shortfall must be paid in cash.

CPF Accrued Interest: A Separate Obligation

The resale levy is separate from CPF accrued interest refunds. When selling an HDB flat purchased using CPF OA funds, you must refund the principal withdrawn plus accrued interest at 2.5% p.a. Combined, these obligations can significantly reduce your net cash proceeds. Use the CPF Accrued Interest Calculator.

Planning for Your Second Flat

Sell your first subsidised flat before completing the second BTO purchase to avoid ABSD. First-timer grant eligibility is reduced for second-timer applicants. Use the Stamp Duty Calculator and Home Loan Affordability Calculator to stress-test your borrowing capacity.

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Frequently Asked Questions

What is the HDB resale levy and when does it apply?
The HDB resale levy (SGD 15,000–55,000 depending on flat type) is required when a previous subsidised flat owner purchases a second subsidised flat directly from HDB. It applies to BTO and DBSS purchases but not to open-market resale flat transactions.
How much is the HDB resale levy for a 4-room flat?
The resale levy for a first subsidised 4-room HDB flat is SGD 40,000 (as at 2026). It is deducted from your flat sale proceeds. Verify the current amount on the HDB website.
Can I use CPF to pay the HDB resale levy?
No. The HDB resale levy cannot be paid using CPF savings. It must be paid from cash proceeds of your flat sale. If proceeds are insufficient, the shortfall must be paid in cash.
Does the HDB resale levy apply if I buy a resale flat?
No. The resale levy applies only when purchasing a new subsidised flat directly from HDB (BTO, DBSS, or certain ECs during HDB’s involvement). Buying an open-market resale flat does not trigger the levy.
How does the HDB resale levy affect my CPF OA balance?
The resale levy itself is paid from cash, not CPF. However, the CPF accrued interest refund (principal + 2.5% p.a.) replenishes your OA, which can then be reused for the second flat’s down payment and mortgage.