BTO Resale Levy 2027 Calculator Singapore
If you sold your first subsidised HDB flat and now want a second BTO, EC, or DBSS unit, HDB charges a resale levy that ranges from SGD $15,000 (2-room) to SGD $55,000 (executive/EC). This calculator shows your exact 2027 levy by first-flat type, payment method (cash or CPF), and whether you qualify for the household resale levy waiver.
Both accepted. Cash is more common.
SSF buyers waive the levy fully.
What Is the HDB Resale Levy and Who Pays It in 2027
The resale levy is a charge HDB imposes on second-timer buyers — Singaporeans who previously bought a subsidised HDB flat (BTO, SBF, DBSS, or EC) and now wish to buy a second subsidised unit. The levy recovers part of the original housing subsidy so the second purchase does not unfairly extract additional public funding. As of 2027 the levy ranges from SGD $15,000 for a 2-room flat to SGD $55,000 for an Executive Condo, payable in cash or from CPF Ordinary Account on the second flat's key collection date. Last updated: 2026-05-18. Source: HDB resale levy schedule, MND.
Who Is Exempt From the Resale Levy
The 2027 exemption list covers: (1) Senior couples buying a 2-room Senior Singles Flat (SSF) — full waiver. (2) Buyers of resale flats from the open market — no levy applies. (3) Buyers of private condos including new launches — no HDB levy. (4) First-timers buying their first BTO — no levy. (5) Households where one spouse is a first-timer and the other a second-timer — levy reduced to half. (6) Death of an existing co-owner reverting first-timer status to the survivor in some scenarios. The MOH and HDB confirm these exemptions in writing during application; do not assume eligibility — check the HDB website or call 1800-225-5432.
Cash vs CPF — Which Way to Pay the Levy
You can pay the resale levy in cash from your first flat's sale proceeds, or from your CPF Ordinary Account. Most buyers pay cash because: (1) the levy comes from sale proceeds anyway, (2) using CPF reduces retirement savings and triggers accrued interest, (3) cash payment is administratively simpler. CPF payment makes sense if you have minimal cash reserves and a healthy OA balance. Note that the resale levy is NOT a tax, so there is no IRAS deduction or relief; it is a recovery of housing subsidy. The levy amount does not earn interest while held by HDB.
Strategic Tips Before Committing to a Second BTO
Three considerations before paying the resale levy: (1) Compare against buying a resale flat directly — no levy applies, but you pay higher market price plus full BSD. (2) Check the BTO launch timing — second-timers face a 10–30% lower ballot priority, so plan for a 2–3 year wait. (3) If your first flat is still under the 5-year Minimum Occupation Period (MOP), you cannot sell yet and therefore cannot pay the levy from sale proceeds. The levy is fixed in nominal SGD terms and does not adjust for inflation, so deferring your second purchase erodes the effective cost relative to your income.