If you previously bought a new flat from HDB, Design, Build and Sell Scheme (DBSS) flat or Executive Condominium from a developer, or received a CPF Housing Grant, you might need to pay a resale levy when you purchase your next home.
The resale levy maintains a fair allocation of public housing subsidies between first-timers and second-timers by reducing the subsidy enjoyed for the second HDB flat or EC.
The Levy will range from $15,000 to $50,000, depending on the type of the first subsidised HDB flat; if the first subsidised unit was an EC, the levy is $55,000. You can check the limits via HDB e-Service: Resale Levy