HDB Resale Levy Calculator (2026)
See exactly how much resale levy you owe as a second-time subsidised flat buyer in Singapore — $15,000 to $55,000 depending on your first flat type.
What is the HDB resale levy?
The HDB resale levy is a fixed-quantum charge HDB imposes on second-time subsidised flat buyers. It exists to limit how many lifetime housing subsidies one household can receive. You only pay if your second purchase is a new BTO, SBF, or EC unit — buying a resale flat triggers no levy at all. The amount is fixed by your first flat type, not the price of your second flat.
Result updates as you change inputs
Resale levy payable
$40,000
4-room HDB · Family / Couple · New BTO / SBF / EC
Levy applies because your second flat is a new subsidised flat (BTO, SBF, or new EC). Amount is fixed by your first flat type and applicant scheme.
Compare your two options
How to pay
- • Cash
- • Sale proceeds of first subsidised flat (deducted at completion)
- • Mix of cash + sale proceeds
Note: CPF Ordinary Account funds and home-loan proceeds cannot be used to pay the resale levy.
Disclaimer
This calculator provides estimates and should not be viewed as a prediction. Actual stamp duty, grant amounts, loan eligibility, and monthly payments may vary due to changing interest rates, policy changes, and individual eligibility. It is not intended to be your sole source of financial guidance.
Rates last verified: 21 May 2026.
Verify with HDB (https://www.hdb.gov.sg). Full disclaimer at smartcalculator.sg/disclaimer.
2026 HDB Resale Levy Quantum (Full Table)
| First subsidised flat type | Family levy | SSC (Single) levy |
|---|---|---|
| 2-room | $15,000 | $7,500 |
| 3-room | $30,000 | $15,000 |
| 4-room | $40,000 | $20,000 |
| 5-room | $45,000 | $22,500 |
| Executive (incl. Maisonette) | $50,000 | $25,000 |
| Executive Condominium (EC) | $55,000 | $27,500 |
Source: HDB. The Family levy table has been unchanged since the 2006 reform of the levy system (when HDB switched from a percentage-based levy to fixed quantum). SSC (Single Singapore Citizen) levy is 50% of Family levy.
When the Levy Applies (and When It Doesn't)
Levy applies
- • You previously owned a subsidised flat (BTO / DBSS / EC)
- • You disposed of that flat (sold or returned to HDB)
- • Your second purchase is a new BTO, SBF unit, or new EC
- • Applies regardless of how much time has passed since first sale
Levy does NOT apply
- • Your second purchase is a resale flat from the open market
- • Your first flat was a non-subsidised resale (no grants received)
- • You are taking up the Lease Buyback Scheme (LBS) instead of selling
- • You paid the legacy cash-equivalent levy under the pre-2006 system
HDB Resale Levy 2026: Who Pays, How Much, and How to Avoid Double Subsidy
Worked examples for BTO→BTO upgrades, the BTO-vs-resale break-even maths, the payment mechanics (no CPF OA / no loan proceeds), and the three legitimate routes to avoid the levy.
Frequently Asked Questions
What is the HDB resale levy in 2026?expand_more
The HDB resale levy is a fixed-quantum charge HDB imposes on second-time subsidised flat buyers to maintain a fair distribution of public-housing subsidies. The 2026 amounts are: $15,000 (2-room), $30,000 (3-room), $40,000 (4-room), $45,000 (5-room), $50,000 (Executive flat), and $55,000 (Executive Condominium). Singles applying under the SSC scheme pay half. These figures have been unchanged since the 2006 reform of the levy system.
Who has to pay the HDB resale levy?expand_more
You owe the levy if you previously bought a subsidised flat (BTO, DBSS, or EC), disposed of it, and are now buying a SECOND subsidised flat — meaning a new BTO, SBF unit, or new EC. The levy does NOT apply if your second purchase is a resale flat from the open market, regardless of your first-flat history.
How can I avoid the HDB resale levy?expand_more
The most common legitimate route is to buy your second flat from the resale market instead of a new BTO/SBF/EC. Resale purchases never trigger the levy, regardless of how many subsidised flats you owned before. The trade-off is that resale flats typically cost more upfront but you save the $15K–$55K levy and may finish the purchase faster (no BTO waiting period).
How is the HDB resale levy paid?expand_more
The levy is deducted at the legal completion of your second flat purchase. Allowed payment methods: cash, sale proceeds of your first subsidised flat (deducted at completion by your conveyancing lawyer), or a mix of the two. CPF Ordinary Account funds and home-loan proceeds CANNOT be used for the levy — this catches many second-timers by surprise.
Does the resale levy apply to ECs?expand_more
Yes. If your first subsidised flat was an Executive Condominium, the levy is $55,000 (Family) or $27,500 (SSC). Buying a new EC as your second subsidised purchase also triggers the levy. The levy applies because ECs are treated as subsidised public housing for levy purposes, despite their hybrid public-private design.
Is the resale levy the same for singles?expand_more
No. Singles applying under the Single Singapore Citizen (SSC) scheme pay exactly half the Family levy across all flat types: $7,500 (2-room) up to $27,500 (EC). This concession recognises that singles received smaller subsidies on their first flat purchase under the SSC scheme.
Can I take a HDB loan and pay the levy separately?expand_more
Yes — and you must. HDB will not bundle the resale levy into your housing loan. You arrange the levy payment separately at completion, and your HDB loan covers only the second-flat purchase price minus your downpayment. Plan for the cash outflow (or sale proceeds liquidity) accordingly.
Related Calculators
HDB Grant Calculator
See how the resale levy interacts with the grants on your second flat.
homeHDB Affordability Calculator
Work out how much HDB you can afford given income and existing debts.
receipt_longBuyer's Stamp Duty (BSD) Calculator
Calculate BSD payable on the purchase price of your second flat.