HDB resale levy calculator: second subsidised flat
Enter your first subsidised flat's type and sale date to see the resale levy payable on a second: a fixed amount for a first flat sold on or after 3 March 2006, or a graded percentage for one sold earlier.
Rates in force on 29 Sept 2026
Work out your resale levy
fixed resale levy for a first 4 Room flat sold on or after 2006-03-03, a household.
Resale levy amounts, for a first flat sold on or after 3 Mar 2006.
How much is the fixed resale levy, by flat type?
For a first subsidised flat sold on or after 3 Mar 2006, a household pays a fixed resale levy on a second: S$15,000 for a 2-room or 2-room Flexi flat, S$30,000 for a 3-room flat, S$40,000 for a 4-room flat, S$45,000 for a 5-room flat, S$45,000 for a 3Gen flat, S$50,000 for a Executive flat and S$55,000 for a Executive Condominium (EC) flat. A buyer who bought the first flat as a single (a 2-room Flexi flat from HDB, or a resale flat with the Singles Grant) pays 50% of the household amount; a 3Gen flat has no singles case.
How is the graded resale levy worked out, for a flat sold before 3 Mar 2006?
If the first subsidised flat was sold before 3 Mar 2006, the levy is a percentage of the higher of the resale price and 90% of market value: 10% for a 2-room or 2-room Flexi flat, 20% for a 3-room flat, 22.5% for a 4-room flat, 25% for a 5-room flat and 25% for a Executive flat, subject to the minimum that applied to the fixed table for that flat type. HDB's footnote: the 10% rate for a 2-room flat applies only when the second flat is larger than the 2-room sold; otherwise it is 15%. A buyer who bought the first flat as a single (a 2-room Flexi flat from HDB, or a resale flat with the Singles Grant) pays 50% of the household amount. HDB publishes one minimum list, for a household; halving it for that case is our reading by analogy with the fixed table, where every singles figure is half the household figure, not something HDB states for the graded minimum.
When is no resale levy payable?
HDB states you need not pay the resale levy when you are buying a resale flat or private residential property instead of a second subsidised flat. A resale levy applies only when you are listed as a core applicant or core occupier in the application for the second subsidised flat, and it is determined at the point you book that flat. Source: HDB, Conditions after buying a new flat, https://www.hdb.gov.sg/buying-a-flat/bto-sbf-and-open-booking-of-flats/conditions-after-buying-a-new-flat.
“Bought as a single” is HDB's meaning, not narrowly a Singles Grant recipient: the first flat was a 2-room Flexi flat bought from HDB, or a resale flat bought with the Singles Grant.
Fixed resale levy, first flat sold on or after 3 Mar 2006
| First flat type | Household | Bought as a 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 (EC) | S$55,000 | S$27,500 |
Graded resale levy, first flat sold before 3 Mar 2006
Percentage of the higher of the resale price and 90% of market value, subject to the minimum shown; the 2-room row's first figure applies when the second flat is larger than the 2-room sold, the second when it is not. HDB publishes the minimum shown as one household figure; halving it for a buyer who bought the first flat as a single is our reading by analogy with the fixed table above, where every singles figure is exactly half the household figure, not something HDB states for this minimum.
| First flat type | Household | Bought as a single | Minimum |
|---|---|---|---|
| 2-room or 2-room Flexi | 10% or 15% | 5% or 7.5% | S$15,000 |
| 3-room | 20% | 10% | S$30,000 |
| 4-room | 22.5% | 11.25% | S$40,000 |
| 5-room | 25% | 12.5% | S$45,000 |
| Executive | 25% | 12.5% | S$50,000 |
No resale levy is payable when the second purchase is a resale flat or private property. A 3Gen flat has no singles case.
Worked examples
What resale levy does a household pay on a second subsidised flat, having sold a 4-room flat on 1 Jun 2015?
A household selling a 4-room flat on 1 Jun 2015, before buying a second subsidised flat, pays a fixed resale levy of S$40,000.
What resale levy does a buyer who bought the first flat as a single (a 2-room Flexi flat from HDB, or a resale flat with the Singles Grant) pay on a second subsidised flat, having sold a 3-room flat on 1 Mar 2018?
A buyer who bought the first flat as a single (a 2-room Flexi flat from HDB, or a resale flat with the Singles Grant) selling a 3-room flat on 1 Mar 2018, before buying a second subsidised flat, pays a fixed resale levy of S$15,000.
What resale levy does a household pay on a second subsidised flat, having sold a 3-room flat on 1 Jun 2005?
A household selling a 3-room flat on 1 Jun 2005, before buying a second subsidised flat, pays a resale levy of S$45,000: 20% of the higher of the resale price and 90% of market value (S$225,000), or the minimum, whichever is greater.
Where these rates come from
- Resale levy amounts: the fixed table applies for a first flat sold on or after 3 Mar 2006; HDB gives no separate date for when the dollar amounts themselves took effect, so they are recorded as published when this page's source was read. Source: HDB, Conditions after buying a new flat -- resale levy, https://www.hdb.gov.sg/buying-a-flat/bto-sbf-and-open-booking-of-flats/conditions-after-buying-a-new-flat; read 2026-09-27. 3 Mar 2006 is the sale-date threshold HDB states for which table applies to a first flat -- 'sold on or after' that date uses the fixed table, 'sold before' it the graded one -- not a date HDB gives for when the fixed dollar amounts themselves took effect; HDB gives no such date, and these amounts are recorded here as published on the read date above. No levy is payable when the second purchase is a resale flat or private property. A 3Gen flat has no singles case ('Not applicable'). Footnote [2] on the graded table: the 10% (5% singles) rate for a 2-room flat applies only to a seller who buys a larger flat type; a 2-room seller who does not pays 15% (7.5% singles) instead. HDB publishes one graded-minimum list, not a separate singles list; halving it for a singles case (rule.singles_share_pct) is this calculator's reading by analogy with the fixed table, not something HDB states -- see position/levy.py.. Last checked against HDB's page on 27 Sept 2026.
- HDB states you need not pay the resale levy when you are buying a resale flat or private residential property instead of a second subsidised flat. A resale levy applies only when you are listed as a core applicant or core occupier in the application for the second subsidised flat, and it is determined at the point you book that flat. Source: HDB, Conditions after buying a new flat, https://www.hdb.gov.sg/buying-a-flat/bto-sbf-and-open-booking-of-flats/conditions-after-buying-a-new-flat.
Rates are versioned data in config/rules.yaml, checked against IRAS and MAS publications on 2026-09-18; the newest version applied here took effect 2006-03-03. Rules change with each cooling-measure round. Resale levy figures were read from HDB's own page, Conditions after buying a new flat, on 2026-09-27.
Indicative figures only, not tax, legal or financial advice. Confirm stamp duty with IRAS and loan limits with your bank or HDB before you commit.
Other calculators
- Stamp duty calculator
Buyer's stamp duty and additional buyer's stamp duty together, for any price and buyer.
- Cash and CPF needed to buy
The upfront bill: minimum cash, the rest in CPF or cash, stamp duty and legal fees, after the loan.
- How much can I borrow? TDSR and LTV
Loan-to-value, total debt servicing and mortgage servicing limits, and the lower of them.
- Mortgage repayment calculator
Monthly instalment, total interest over the tenure, the balance year by year, and the stress-test instalment.
- HDB grant calculator
The Enhanced CPF Housing Grant, the Family or Singles Grant, and the Proximity Housing Grant, added up.
- Net proceeds on sale
What you keep after seller's stamp duty, commission, legal fees, the loan and the CPF refund.
Know the home? Value it from a postal code and the same figures are worked out on its indicative value.