HDB Resale Levy Calculator
Estimate the fixed amount payable when you buy your second 2026 subsidized HDB flat.
Last updated: April 2026
What is a Resale Levy?
The Resale Levy is meant to reduce the subsidized benefit for those who buy a second subsidized HDB flat. It ensures a fair distribution of housing subsidies between first-timers and second-timers.
You only pay this if you are a second-timer buying a subsidized flat (BTO/SBF) or Executive Condominium (EC) from a developer.
If your first flat was bought from the resale market without grants, or if your second flat is from the resale market, you usually do not pay this levy.
How to use this calculator
- 1First Flat Type — Identify the type of the first subsidized flat you owned (e.g. 4-Room).
- 2Select Profile — Choose whether you are paying as a couple or if only one of you was a grant recipient.
- 3Check Fixed Amount — The levy is a fixed amount based on HDB policy, not a percentage of the price.
Formula & example
Levy = Fixed Policy Amount based on 1st Flat Type
If you sold a 3-Room BTO to buy a 5-Room BTO, you must pay a S$30,000 levy. This can be deducted from the sale proceeds of your first flat.
Benefits
Financial Neutrality
Ensures you accurately account for the levy when calculating your profit from an HDB sale.
BTO vs Resale Choice
Helps you decide if the cost of the levy makes a BTO less attractive than a resale flat.
Cash-Flow Protection
Know exactly how much CPF or sales proceeds will be 'clawed back' by HDB.
Use cases
Upgraders
Planning to move from a 4-room to a 5-room BTO or an EC.
Right-Sizers
Seniors moving from a larger flat to a 2-room Flexi subsidized flat.
Frequently asked questions
Can I pay with CPF?+
No. The resale levy can only be paid from the sales proceeds of your first flat or in cash.
Does interest apply to the levy?+
If you wait to pay the levy (i.e. you buy the 2nd subsidized flat years after selling the 1st), interest may be charged.