HDB Resale Levy Singapore

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HDB Resale Levy Singapore

The HDB resale levy in Singapore is a mandatory payment required from subsidised HDB flat owners who wish to purchase a second subsidised flat (BTO or DBSS) from HDB. It ranges from SGD 15,000 to SGD 55,000 depending on the flat type sold and ensures housing subsidies are shared equitably across different generations of Singaporeans.


What Is the HDB Resale Levy?

The HDB resale levy prevents individuals from receiving multiple rounds of housing subsidies. If you previously bought a subsidised flat (BTO, DBSS) and now wish to purchase another subsidised flat from HDB, you must pay a resale levy. It is deducted from sale proceeds of your first flat or paid in cash if proceeds are insufficient. Always verify current levy amounts on the HDB website.

Who Must Pay the HDB Resale Levy?

The levy applies if you previously purchased a subsidised HDB flat and now wish to purchase another subsidised flat directly from HDB. It does not apply if you are 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

How Is the Resale Levy Paid?

The levy is deducted from sale proceeds automatically. If proceeds are insufficient, the shortfall must be paid in cash — CPF funds cannot be used to pay the resale levy. Ensure you have sufficient cash reserves or plan your transaction sequence carefully.

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 When selling an HDB flat purchased using CPF OA funds, you must refund the principal withdrawn plus accrued interest at 2.5% p.a. Combined with the resale levy, these two obligations can significantly reduce your cash proceeds. Use the CPF Accrued Interest Calculator to estimate your refund obligation.

Planning for Your Second Flat

Key considerations: Sell your first subsidised flat before completing the second BTO purchase to avoid ABSD. First-timer applicants receive more generous grants (Enhanced CPF Housing Grant up to SGD 120,000) — if you received a grant on your first flat, second-timer grant eligibility is reduced. Use the Stamp Duty Calculator and Home Loan Affordability Calculator to stress-test your borrowing capacity after the levy and CPF refund.

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Frequently Asked Questions

What is the HDB resale levy in Singapore 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 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 as figures may be updated periodically.
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 sale proceeds are insufficient, the shortfall must be paid in cash — separate from CPF accrued interest obligations.
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 period). Buying a resale flat on the open market does not trigger the resale levy.
How does the HDB resale levy affect my CPF OA balance?
The resale levy itself doesn’t directly affect your CPF OA — it’s paid from cash proceeds. 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 servicing.