Should I reserve cash before planning renovation?

Yes. First confirm any levy and when it is due. Keep that amount separate from your renovation and moving budget so the same money is not committed twice.

Is the resale levy the same as agent commission?

No. The levy concerns a further housing subsidy. Agent commission is payment for a separately agreed service; include both in your budget when both apply.

Can I use the levy table for a flat sold before March 2006?

No. Ask HDB for the applicable assessment, including any deferred levy. The fixed table here covers the later-sale rules.

HDB resale levy: when it applies and what to budget

Check your subsidy history and next purchase before budgeting a levy. See the fixed amounts, payment timing and an example of reserving cash for your next home.

Jump to the worked example

4 min read · Figures checked 12 October 2026 · By Michelle Lee Ling Ching, CEA R009798I

Which next-home plans can trigger the levy?

A previous subsidised purchase can include a flat from HDB, a resale flat with CPF housing grants, or a developer-sold EC. A levy can apply when you take a second subsidised flat or an EC from a developer. Buying an ordinary resale flat or private home instead does not itself trigger this levy. Ask HDB to confirm your household’s history and the rules for the particular purchase.

Fixed levy amounts for the first subsidised home

For a first subsidised flat sold on or after 3 March 2006, HDB publishes these fixed amounts. They depend on the first subsidised home, not the price of your next flat. The single column is subject to HDB’s subsidy and household rules; do not select it simply because one person owns the property.

Swipe to see all columns. Keyboard: focus this table and use the arrow keys.

HDB fixed resale levy, first subsidised flat sold on or after 3 March 2006
First subsidised home	Family	Single
2-room / 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 / 3Gen	S$45,000	S$22,500 (5-room only)
Executive flat	S$50,000	S$25,000
Executive Condominium	S$55,000	S$27,500

The cash payment date matters as much as the amount

HDB determines the levy when you book the second subsidised flat. If the first flat is sold before collecting those keys, payment is due in cash at key collection. If it is sold afterwards, the levy is deducted from net sale proceeds and any shortfall is payable in cash. A housing loan cannot fund it.

HDB flags a possible levy when you register Intent to Sell. Keep the expected amount separate from money earmarked for renovation, movers or the next deposit. Check the actual payment arrangements directly with HDB, especially if your sale and key collection are close together.

Worked example: keeping the levy out of your spending budget

Suppose a family’s first subsidised 4-room flat falls under the fixed-levy rules and HDB confirms a S$40,000 levy for its next subsidised flat. If S$120,000 of cash is otherwise available after the sale’s loan, CPF and selling-cost deductions, reserving the levy leaves S$80,000. This is an illustration, not an estimate of any household’s proceeds.

Do not subtract the levy twice if your proceeds statement already includes it. Keep a column for the amount and another for the payment date: money expected from a future completion cannot pay a bill due before that completion.

Common questions

Sources

Written by

Michelle Lee Ling Ching

Michelle Lee Ling Ching · CEA Registration Number: R009798I · ERA Realty Network Pte Ltd · CEA Licence Number: L3002382K · Tel: +65 9680 1106

We are a fixed-fee HDB agent, non-exclusive and paid on completion. See our HDB seller fee and what it covers.

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