The resale levy maintains a fair allocation of public housing subsidies between first-timers and second-timers by reducing the subsidy enjoyed for the second HDB flat or EC.

Half-resale levy for Singles Grant recipients

If you are Singles Grant recipient, you only need to pay half the resale levy amount when you subsequently form a family and buy a second subsidised flat.

Situations in which a resale levy is payable

You need to pay a resale levy in either of these cases:

  • You dispose of your subsidised flat and then buy a second subsidised flat from HDB
  • You dispose of your subsidised flat and then buy an EC from a developer where the land sale was launched on or after 9 December 2013, including those where tenders were not closed, i.e. Westwood Avenue, Canberra Drive and Anchorvale Crescent

You need not pay a resale levy if you are buying any of these:

  • Design, Build and Sell Scheme (DBSS) flat from a developer
  • EC from a developer; where the land sale was launched before 9 December 2013
  • HDB resale flat
  • Private residential property

Resale levy amount: first subsidised flat sold on or after 3 March 2006

This fixed resale levy amount gives greater certainty for financial planning, be it for upgrading to a larger flat, or right-sizing to a smaller flat.

First Subsidised Flat TypeAmount of Resale Levy Payable wef From 3 March 2006
Executive Flat$50,000

Resale levy amount: first subsidised flat sold before 3 March 2006

For cases where the first subsidised flat was sold before 3 March 2006, a graded resale levy applies.

First Subsidised Flat TypeResale Levy Payable by Family Grant Recipient +Resale Levy Payable by Singles/ Half Grant Family Recipient
2-room*10%/15%*5%/ 7.5%
5-room & Executive Flat25%12.5%

*2-room flat sellers pay a lower rate, i.e. 10% or 5%, only if they buy a bigger flat directly from HDB

+These resale levy rates only apply to sellers of flats previously bought with single grants and who submit their resale applications on and 15 Sep 2004.

Waiver of Interest for Elderly

If you have sold your first subsidised flat before 3 March 2006 and right-size to a new 2-room or 3-room flat from November 2015 sales launch onwards, you will pay only the percentage resale levy, with the interest waived, if you and your spouse are aged 55 and above at the point of the new flat application. The resale levy payable is subject to a minimum payment of $15,000 for 2-room, $30,000 for 3-room, $40,000 for 4-room, $45,000 for 5-room, and $50,000 for Executive flat. These amounts are the resale levy payable by second-timers who sold their first subsidised flat on or after 3 March 2006.

Paying the resale levy

The resale levy payable is determined at the point you book your second subsidised flat. It applies regardless of ownership type (joint-tenancy or tenancy-in-common) or shared interest in the flat.
Payment can only be made by way of your flat sale proceeds and/ or cash. HDB mortgage financing will not be extended to the payment of a resale levy.

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