HDB resale levy calculator
HDB charges a resale levy when a household that has had one housing subsidy buys a second subsidised flat. If the first subsidised flat was sold on or after 3 March 2006, the levy is fixed by its type, from S$15,000 for a 2-room flat to S$55,000 for an EC, and a single pays half.
Rules last changed on 3 March 2006.
Work out your resale levy
Resale levy
S$40,000
The levy for a family, fixed by the type of the first subsidised flat.
- Fixed by the first subsidised flat sold from 3 March 2006: 2-room S$15,000, 3-room S$30,000, 4-room S$40,000, 5-room and 3Gen S$45,000, Executive S$50,000, EC S$55,000; singles half, no singles levy on a 3Gen flat, in force from 3 March 2006 (source)
Current rates
| First subsidised flat | Family | Single |
|---|---|---|
| 2-room or 2-room Flexi | S$15,000 | S$7,500 |
| 3-room | S$30,000 | S$15,000 |
| 4-room | S$40,000 | S$20,000 |
| 5-room | S$45,000 | S$22,500 |
| 3Gen | S$45,000 | Not applicable |
| Executive | S$50,000 | S$25,000 |
| Executive Condominium | S$55,000 | S$27,500 |
Paid in cash or from the sale proceeds of the first flat, not with a housing loan. Before 3 March 2006 a percentage graded levy applied, which this calculator does not model.
A worked example
A family whose first subsidised flat was a 4-room flat, sold after 3 March 2006, pays a resale levy of S$40,000 on booking a second subsidised flat, as HDB's table sets it.
Source: HDB, Conditions After Buying a New Flat, Resale levy, subsidised flat sold on or after 3 March 2006: 4-room flat, family.
Rule history
Every published version of the rules this calculator uses, with the date it took effect.
Resale levy
Chosen by: The date the first subsidised flat was sold. From 3 March 2006 the levy is a fixed amount by flat type; before, a percentage graded levy applied.
- From 3 March 2006In force todayFixed by the first subsidised flat sold from 3 March 2006: 2-room S$15,000, 3-room S$30,000, 4-room S$40,000, 5-room and 3Gen S$45,000, Executive S$50,000, EC S$55,000; singles half, no singles levy on a 3Gen flatPrimary source
Not modelled before 3 March 2006.
Questions
When is a resale levy payable?
When someone listed in a flat application has already had a housing subsidy and is buying a second subsidised flat. A flat bought from HDB, a resale flat bought with a CPF housing grant, and an EC bought from a developer all count as a subsidy.
How much is the levy for a single?
Half the family amount, except that there is no singles levy on a 3Gen flat. For a 4-room first flat, S$20,000 against S$40,000 for a family.
Do I pay a resale levy on a resale flat bought without a grant?
No. HDB charges the levy only on a second subsidised flat. Buying a resale flat without a grant, or private property, attracts none.
Is this calculator advice?
No. It applies HDB's published rules to the details you enter. HDB confirms the figure for your own case when you apply.
Estimates only, from the published rules in force on the date you enter. Confirm with IRAS or your lawyer before you transact. All calculators