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Resale Levy and how does it affect you

Why Resale Levy?

The resale levy is meant to reduce the subsidy on the second subsidised flat so as to maintain a fair allocation of public housing subsidies between first and second-timer citizen families.

Basically, it means that resale levy is payable by households which are buying their second subsided flat from HDB.

The revised resale levy has been implemented from 03 Mar 2006.

The revised resale levy policy will apply to 2nd-timer applicants who book their 2nd subsidised flat from HDB and submit their resale application to sell their first subsidised flat, both of which must be on or after 3 March 2006.

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The following flat owners will come under the Previous Resale Levy Policy:

•Booked a second subsidised flat or an Executive Condominium unit from the developer before 3 Mar 2006. This is regardless of whether they have sold or submitted a resale application to sell the first subsidised flat, or

•Sold the first subsidised flat and opted for deferred resale levy, or

•Submitted a resale application to HDB before 3 March 2006 for the sale of their first subsidised

flat

Which Resale Levy Policy applies to you? 
Amount Payable under Revised Resale Levy Policy

The amount of resale levy is graded according to the flat type of the flat owners' first subsidised flat. Under the revised policy, flat owners whose first subsidised flat is a 2-room flat will pay a resale levy of $15,000. Those whose first subsidised flat is a 3-room, 4- room, 5-room and Executive flat will pay a resale levy of $30,000, $40,000, $45,000 and $50,000 respectively when they purchase a second subsidised flat.

Below are the charges under the Previous Resale Levy Policy, i.e. based on resale price or 90% of market valuation, whichever is higher:

Amount Payable under the Previous Resale Levy Policy

The resale levy can be paid with either the sale proceeds and/or cash. HDB's mortgage financing is not extended for the payment of the resale levy

Scenarios / Examples
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