HDB Resale Levy Calculator Singapore 2026
Find out exactly how much resale levy you’ll owe as a second-timer flat buyer — free calculator with instant results in SGD.
HDB Resale Levy Calculator
Your Resale Levy
Understanding the HDB Resale Levy for Singapore Upgraders
If you’ve ever sold a subsidised HDB flat — a BTO, Sale of Balance Flats (SBF) unit, or Executive Condominium (EC) — and are now planning to buy a second subsidised flat, HDB requires you to pay a resale levy. The levy exists to keep public housing subsidies fair between first-timer buyers (who’ve never received a housing subsidy) and second-timers (who are dipping into the subsidy pool again). According to HDB’s own guidance, the levy amount has been fixed since a March 2006 policy reform and has not changed since — it doesn’t scale with your flat’s resale price or the current property market, which makes it one of the more predictable costs in an HDB upgrading journey.
Not financial advice. All figures are for educational reference only and are correct as at Q3 2026 based on HDB’s published resale levy schedule. Always verify your specific levy amount with HDB before committing to a purchase.
Why the Levy Exists
Every subsidised flat in Singapore — from BTOs to ECs — is sold below market value, with the government absorbing part of the cost. First-timer households receive this benefit once. If you sell your first subsidised flat and want to buy another one directly from HDB (rather than on the open resale market), the resale levy claws back part of that original subsidy so the system stays fair to genuine first-timers still waiting for their first flat.
Who the Levy Affects
The levy only applies if your second flat is bought directly from HDB or a developer — a new BTO, an SBF unit, or a brand-new EC. If you use our HDB Affordability Calculator to check what you can comfortably spend and decide to buy an HDB resale flat instead, the levy doesn’t apply at all, regardless of your first-flat history.
How to Use This Resale Levy Calculator
- Select your buyer profile: Choose “Family / Married Couple” for the standard rate, or “Single (SSC Scheme)” if you’re applying as a single citizen under the Single Singapore Citizen scheme — singles pay exactly half the family rate.
- Select the flat type of your FIRST flat sold: This is the key input most people get wrong — the levy is based on the flat type you sold, not the one you’re buying. Choose from 2-Room Flexi through to Executive Condominium.
- Choose the order of your transactions: Tell the calculator whether you sold your first flat before buying the second, or whether you’re buying the second flat first.
- (Optional) Enter your expected sale proceeds: If you’re buying before selling, enter your estimated cash proceeds to see whether they’ll fully cover the levy or leave a shortfall to top up.
The calculator instantly shows your exact resale levy amount in SGD, the payment method, and a plain-English note on when and how you’ll need to pay it.
Pro tip: Also check our CPF Housing Grant Calculator to see how much subsidy you can still claim on your second flat purchase, on top of the resale levy you’ll owe.
Contents — Click to Expand
What Is the HDB Resale Levy?
The HDB resale levy is a fixed, one-time cash charge payable when you buy a second subsidised flat — a new BTO, an SBF unit, or a brand-new EC — after previously owning and selling a subsidised flat. It was introduced to make sure households who’ve already benefited from one round of housing subsidy don’t draw on the same pool a second time without contributing something back. The levy is a fixed dollar figure set by flat type, not a percentage of your sale price or purchase price, and it has stayed unchanged since HDB’s March 2006 policy reform. Critically, the levy is separate from Buyer’s Stamp Duty and any Additional Buyer’s Stamp Duty (ABSD) you might owe — check our Stamp Duty Calculator to estimate those charges on top of your resale levy.
2026 Resale Levy Rate Table (Family vs Singles)
Here’s the full resale levy schedule for flats sold on or after 3 March 2006, based on the type of your first subsidised flat:
| First Flat Type Sold | Family Levy | Singles (SSC) Levy |
|---|---|---|
| 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 |
| Executive Flat | $50,000 | $25,000 |
| Executive Condominium (EC) | $55,000 | $27,500 |
Seniors right-sizing into a short-lease 2-Room Flexi flat get a further break: the levy is capped and pro-rated for lease length, topping out at $18,000 for a 45-year lease — well below the standard $15,000–$55,000 range for other flat types.
Family vs Singles: How the Levy Differs
If you’re applying under the Single Singapore Citizen (SSC) scheme, you pay exactly half of the family levy across every flat type — from $7,500 for a 2-Room Flexi up to $27,500 for an EC. This mirrors how most other HDB subsidies are halved for single applicants versus families, since singles are generally eligible for smaller grant quantums and unit-size restrictions (2-Room Flexi or smaller resale flats) under standard schemes. If you later marry and apply as a family for your next flat, HDB will reassess your levy based on the family rate applicable to your first flat type, not the singles rate you may have paid or would have paid previously.
When and How You Pay the Resale Levy
The resale levy must be paid entirely in cash — you cannot use CPF savings or an HDB housing loan to cover it. Exactly when you pay depends on the order of your transactions. If you sell your first flat before buying the second, the full levy is due in cash at key collection of your second flat. If you buy your second flat before selling the first, HDB instead deducts the levy from your first flat’s sale proceeds when the sale completes; any shortfall between your proceeds and the levy amount must be topped up in cash. This is why our calculator lets you enter expected sale proceeds — so you can plan your cash buffer before committing to a purchase. If you’re financing your new flat, our HDB Loan vs Bank Loan Calculator can help you work out your monthly repayments alongside this one-off levy cost.
How to Avoid or Reduce the Resale Levy
The most straightforward way to avoid the resale levy entirely is to buy your second flat on the open resale market instead of a new BTO, SBF, or EC. Because the levy only applies to flats bought directly from HDB or a developer, second-timers who buy an existing resale flat — even one purchased with a CPF Housing Grant — pay no resale levy at all. The trade-off is that resale flats don’t come with the same construction-cost pricing as new BTOs, so you’re weighing a guaranteed levy saving against a potentially higher purchase price. Singles applying under the SSC scheme should also factor in that their lower half-rate levy narrows this trade-off, making a new subsidised flat comparatively more attractive than it is for families.
Fitting the Levy Into Your Property & Retirement Plan
A five-figure cash levy is a meaningful dent in any household’s liquidity, so it’s worth planning for well before you commit to a second subsidised flat. Many Singapore households treat their HDB upgrade as one leg of a broader retirement and wealth plan — freeing up equity from a smaller first flat to fund a bigger home while still preserving enough cash and CPF for retirement. Our Retirement Planning Calculator can help you check that a resale levy payment today doesn’t derail your long-term numbers, and our Passive Income Guide covers how S-REITs and dividend portfolios can help rebuild any cash buffer you draw down for the levy.
Frequently Asked Questions
How much is the HDB resale levy in 2026?
The family levy ranges from $15,000 for a 2-Room Flexi flat up to $55,000 for an Executive Condominium, based on the type of your first subsidised flat sold. Singles under the SSC scheme pay exactly half these amounts. These figures have been fixed since HDB’s March 2006 reform.
Do I have to pay a resale levy if I buy an HDB resale flat?
No. The resale levy only applies when you buy a new subsidised flat directly from HDB or a developer — a BTO, SBF unit, or new EC. Buying an HDB resale flat on the open market never triggers the levy, even if you use a CPF Housing Grant for that purchase.
Can I use CPF to pay the resale levy?
No. The resale levy must be paid fully in cash. You cannot use CPF Ordinary Account savings or an HDB housing loan to cover it, though it can be deducted from your first flat’s cash sale proceeds if you sell after collecting keys to the second flat.
Is the resale levy based on the flat I'm selling or the flat I'm buying?
It’s based entirely on the flat type of your FIRST (previous) subsidised flat that you sold — not the new flat you’re buying. For example, selling a 4-Room BTO and buying a 5-Room BTO still charges the 4-Room levy rate of $40,000.
What happens if I buy my second flat before selling my first?
HDB will deduct the resale levy from your first flat’s sale proceeds once that sale completes. If your proceeds fall short of the levy amount, you’ll need to pay the shortfall in cash. If you sell first, the full levy is instead due in cash at key collection of your second flat.
Do singles pay a lower resale levy?
Yes. Singles applying under the Single Singapore Citizen (SSC) scheme pay exactly 50% of the family levy across every flat type — for example, $20,000 instead of $40,000 for a 4-Room flat.
Does the resale levy apply to Executive Condominiums (ECs)?
Yes, if you’re buying a brand-new EC directly from a developer as a second-timer, the resale levy applies and is charged at $55,000 (family) or $27,500 (singles). It stops applying once an EC privatises at the 10-year mark and is resold on the open market by a subsequent owner.
How can I avoid paying the HDB resale levy?
Buy your second flat on the HDB resale market instead of a new BTO, SBF unit, or EC. The levy only applies to flats bought directly from HDB or a developer, so an open-market resale purchase — even with a CPF Housing Grant — avoids it entirely.
Is the resale levy amount fixed, or does it change every year?
It’s fixed. The current schedule has applied to all first flats sold on or after 3 March 2006 and has not changed since, regardless of property price movements or inflation. Only flats sold before that date fall under an older, different levy formula.
Plan Your Next Move With Confidence
Know your resale levy upfront, then map out the rest of your financial plan. Use our free tools and referral bonuses to put your knowledge into action.