EC Resale Levy Singapore — Everything You Need to Know
The Resale Levy is a mechanism designed to ensure Singapore’s public housing subsidies are allocated fairly. If you have previously received a housing subsidy from HDB (including for an EC purchase), you will be classified as a “second-timer” when applying for the next subsidised housing. The levy effectively returns part of your previous subsidy to HDB, ensuring you don’t receive a double benefit.
Who Pays the EC Resale Levy?
You must pay the resale levy if you are a “second-timer” buying a new EC or new HDB flat. You are a second-timer if you or your co-applicant:
- Previously purchased a new or resale HDB flat with a CPF Housing Grant
- Previously purchased a new HDB flat (BTO) at a subsidised price
- Previously purchased an EC during the developer sale period (from HDB)
- Previously accepted a DBSS (Design, Build and Sell Scheme) flat at subsidy
Resale Levy Amounts by Previous Housing Type (2026)
| Previous Subsidised Housing | Resale Levy Payable |
|---|---|
| 2-room HDB flat | $15,000 |
| 3-room HDB flat | $30,000 |
| 4-room HDB flat | $40,000 |
| 5-room HDB flat or 3Gen flat | $45,000 |
| Executive HDB flat (maisonette) | $50,000 |
| DBSS flat | $55,000 |
| EC purchased from developer (first subsidised housing) | $55,000 (same as DBSS) |
When Is the Resale Levy Payable?
The levy is paid when you book your new EC or new HDB flat — at the point of signing the Agreement to Lease or Sales & Purchase Agreement. It must be paid in cash or from the proceeds of selling your previous flat. You cannot pay the resale levy with CPF.
How to Minimise the Resale Levy — Legal Strategies
- Buy EC as first subsidised housing: If you haven’t bought any subsidised housing yet, buying an EC as your first public housing is the best strategy. You pay no resale levy on this first EC purchase.
- Consider private condo instead: Private condos (non-HDB) don’t trigger the resale levy system. If you’ve already received an HDB subsidy, upgrading to a private condo bypasses the resale levy entirely (though you pay ABSD if owning simultaneously).
- Sell current HDB first: By selling your current flat first, the proceeds can comfortably cover the resale levy without impacting cash flow for the EC down payment.
- Assess joint applicant history: Only one applicant needs to be “clean” (no previous subsidy) to avoid second-timer status for that individual — but the levy applies if either applicant has a subsidy history. Ensure you check both applicants’ history thoroughly.
Does Selling an EC Trigger a Resale Levy on the Next Purchase?
Yes. If you bought an EC during the developer sale period (as a subsidised purchase from HDB), selling that EC and then buying another new EC or new HDB flat will classify you as a second-timer, attracting a resale levy of $55,000.
However, if you sell your privatised EC (after the 10-year mark) and buy a private condo, no resale levy applies — the levy only triggers on the next subsidised housing (new HDB or new EC) purchase.
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Related EC and Housing Guides
- New Launch EC Singapore 2026 — Eligibility and Best Projects
- EC MOP Rules Singapore — What You Can and Cannot Do
- HDB Upgrader Guide: Step-by-Step to Private Condo
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