HDB resale levy and CPF housing grants

Separate grants for an eligible resale purchase from the levy that can arise when buying another subsidised home.

Family CPF Housing Grant, 2- to 4-room resale flat

S$80,000 for SC/SC; S$70,000 for SC/SPR first-timer householdsHDB, CPF housing grants

Family CPF Housing Grant, 5-room or bigger resale flat

S$50,000 for SC/SC; S$40,000 for SC/SPR first-timer householdsHDB, CPF housing grants

Enhanced CPF Housing Grant, first-timer families

Up to S$120,000 from 20 August 2024, subject to eligibilityHDB, Enhanced CPF Housing Grant

Fixed family resale levy, first subsidised 4-room flat

S$40,000 if sold on or after 3 March 2006HDB, conditions after buying a new flat

Grants depend on the household and flat

For eligible first-timer family households, the CPF Housing Grant for a 2- to 4-room resale flat is S$80,000 for a Singapore Citizen and Singapore Citizen household, or S$70,000 for a Singapore Citizen and Singapore Permanent Resident household. For a 5-room or bigger flat, the respective amounts are S$50,000 and S$40,000. These are category amounts, not an automatic entitlement: household and other eligibility conditions still apply, and the HDB Flat Eligibility assessment establishes the applicable eligibility. HDB, CPF housing grants (opens in a new tab).

Enhanced CPF Housing Grant is separately assessed

The Enhanced CPF Housing Grant for eligible first-timer families is up to S$120,000 from 20 August 2024. The actual amount depends on the applicable income, employment and remaining-lease conditions. The maximum is not the grant available to every buyer; combined grant entitlement depends on eligibility for each grant. HDB, Enhanced CPF Housing Grant (opens in a new tab).

When a resale levy can arise

A resale levy can apply when a household that previously received a housing subsidy buys another subsidised home. A resale flat bought with CPF housing grants counts as a subsidised flat for this purpose. Someone who has bought subsidised housing pays a resale levy when listed as a core applicant or core occupier in the application to buy a second subsidised flat. Buying a resale flat or private property instead does not trigger this second-subsidised-purchase levy. HDB, conditions after buying a new flat (opens in a new tab).

Fixed levy and historical rules

For a family whose first subsidised 4-room flat was sold on or after 3 March 2006, the fixed resale levy is S$40,000. Other flat types have different fixed amounts. Sales before that date use a different graded framework and are outside the published fixed amount described here. The levy is paid with cash or sale proceeds, rather than a housing loan. HDB, conditions after buying a new flat (opens in a new tab).

Scope

This is general information, with no matching housing-grant or resale-levy calculator and no financial worked example. It does not determine your household's grant entitlement or levy liability.

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