By The Address desk · Last verified 28 September 2026
If you’ve already had one subsidised HDB flat and you buy a second from HDB, you pay a resale levy. It hands back part of the first subsidy so that subsidies are shared fairly between first- and second-timers. The amount is fixed by the type of your first flat, not the new one: S$30,000 if it was a 3-room, S$40,000 for a 4-room, S$45,000 for a 5-room. It’s paid in cash or from your sale proceeds, never with a housing loan.
Quick facts
- Applies when you buy a second subsidised flat after selling the first.
- Fixed amounts, from S$15,000 to S$55,000, set by your first flat’s type.
- Singles who used the singles grant pay half.
- Paid in cash or from sale proceeds, not a housing loan.
- No levy if your next home is private, or a resale flat bought without a grant.
- The fixed amounts have applied since 3 March 2006.
How much is it?
| Your first subsidised flat | Households | Singles grant recipients |
|---|---|---|
| 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 | — |
| Executive | S$50,000 | S$25,000 |
| Executive condominium | S$55,000 | — |
The levy is the same whatever you sold the first flat for. A 4-room seller pays S$40,000 whether the flat fetched S$500,000 or S$800,000.
Who has to pay it?
Households that bought a subsidised flat, sold it, and are now buying another subsidised flat: a new BTO flat, a Sale of Balance Flats unit, or a new executive condominium. A resale flat bought with a CPF housing grant counts as subsidised, so its owners can owe the levy on their next subsidised purchase. Buying a private property, or a resale flat without any grant, doesn’t trigger it.
How is it paid?
| When you sell the first flat | How the levy is paid |
|---|---|
| After you collect keys to the second flat | Deducted from the first flat’s sale proceeds; any shortfall in cash |
| Before you collect keys to the second flat | In cash, when you collect the keys |
What if I sold before 2006?
A percentage-based levy applies instead: 20 per cent of the price for a 3-room, 22.5 per cent for a 4-room and 25 per cent for a 5-room or Executive, subject to the fixed amounts as a minimum. Interest may apply if payment was deferred, though it’s waived for some seniors buying smaller flats. Check the exact figure with HDB.
The WahLiao Verdict
Put the levy into your upgrade sums before you apply, as cash, not as something the loan will absorb. On a 4-room upgrade, S$40,000 of your sale proceeds is already spoken for.
Questions people ask
Is the levy based on my profit?
No. It’s a fixed amount set by the type of your first flat.
Can I use CPF to pay it?
No. It’s paid from sale proceeds and cash.
Do I pay it if I buy a condo next?
Not for a private condo. A new executive condominium does count as subsidised.
Is it the same as the Plus and Prime clawback?
No. The clawback is a percentage of the sale price paid when a Plus or Prime flat is first sold; the levy is a fixed sum paid on buying a second subsidised flat.
Sources: HDB, conditions after buying and resale levy for seniors; Dollars and Sense on paying the levy; 99.co, resale levy glossary; PropertyGuru on who pays and how much.
Read next: Standard, Plus and Prime Flats · HDB Minimum Occupation Period Explained · Back to The Address
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