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When you buy and register a new vehicle, you will have to pay taxes and fees that make up its total upfront costs.  

At a glance

Understanding Vehicle Taxes and Fees

Buying a new vehicle comes with taxes and fees which make up your total upfront vehicle costs.

They include:
 

There are different taxes and fees for registering each of the following vehicle types:

  1. Car
  2. Taxi
  3. Motorcycle or Scooter
  4. Goods Vehicle
  5. Bus
  6. Engineering Plant

Find out more

Find full policy details here

 

Understanding vehicle taxes and fees


When you register a new vehicle, you will have to pay upfront vehicle costs. Apart from the Open Market Value (OMV), which is assessed by the Singapore Customs based on the cost, insurance and freight costs of the vehicle, the cost includes taxes and fees such as: 

 

Check the tax structure for registering your chosen vehicle type

 

Choose your vehicle type

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Tax structure for registering a Car

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Vehicle Open Market Value (OMV)

ARF rate (% of OMV to pay)

First $20,000

100%

Next $30,000
(i.e. $20,001 to $50,000)

140%

Above $50,000

180%

Certificate of Entitlement (COE) Category

A, B or E

Excise Duty

20% of OMV

Lifespan

None (except 10 years for Tuition Cars)

Used Car Surcharge

$10,000
For used cars that are imported, they must be less than 3 years old as at the time of application for registration in Singapore.

Road Tax
(For Petrol, Petrol-Compressed Natural Gas (CNG), CNG or Diesel Cars)
 

Your road tax is calculated based on the engine capacity of your car:

Engine Capacity (EC) in cc

6-Monthly Road Tax

EC ≤ 600

$200 x 0.782

600  < EC ≤ 1,000

[$200 + $0.125(EC - 600)] x 0.782

1,000 < EC ≤ 1,600 

[$250 + $0.375(EC - 1,000)] x 0.782

1,600 < EC ≤ 3,000

[$475 + $0.75(EC - 1,600)] x 0.782

EC > 3,000

[$1,525 + $1(EC - 3000)] x 0.782

Road Tax
(For Petrol-Electric or Electric Cars)
 
Your road tax is calculated based on the power rating of your car:

Power Rating (PR) in kW

6-Monthly Road Tax

PR ≤ 7.5

$200 x 0.782

7.5 < PR ≤ 32.5

[$200 + $2(PR – 7.5)] x 0.782

32.5 < PR ≤ 70

[$250 + $6(PR – 32.5)] x 0.782

70 < PR ≤ 157.5

[$475 + $12(PR – 70)] x 0.782

PR > 157.5

[$1,525 + $16(PR – 157.5)] x 0.782

Special Tax
(For Diesel or Diesel-CNG Cars)

Emission Standard

6-Monthly Special Tax Rate

Pre-Euro IV compliant

6 times the Road Tax of an equivalent petrol-driven car less $50

Euro IV compliant

$0.625 per cc for 6 months less $50
Subject to a minimum payment of $575 per 6 months

Euro V or JPN2009 compliant

$0.20 per cc for 6 months less $50
Subject to a minimum payment of $150 per 6 months

Emission Rebates or Surcharges

The following emission rebates and surcharges may apply: Carbon Emission-Based Vehicle Scheme (CEVS) or Vehicular Emissions Scheme (VES)

Preferential Additional Registration Fee (PARF)

When a car is deregistered before 10 years old, a PARF rebate may be granted if the car is eligible for PARF benefit. The PARF rebate is calculated based on your car’s age when it is deregistered.

Age of Car at Deregistration

PARF Rebate

Not exceeding 5 years

75% of ARF paid

Above 5 years but not exceeding 6 years

70% of ARF paid

Above 6 years but not exceeding 7 years

65% of ARF paid

Above 7 years but not exceeding 8 years

60% of ARF paid

Above 8 years but not exceeding 9 years

55% of ARF paid

Above 9 years but not exceeding 10 years

50% of ARF paid

Above 10 years

Nil

Get the estimated vehicle cost breakdown for your vehicle’s make and model.

 

Emission Rebates or Surcharges 

Your car may also qualify for additional rebates based on its emissions. These rebates are offset against the car’s ARF. There are 2 types of emissions schemes:

Carbon Emission-Based Vehicle Scheme (CEVS) For Cars Registered From 1 July 2015 to 31 December 2017

Vehicular Emissions Scheme (VES) For Cars Registered From 1 January 2018 to 31 December 2019

Tax structure for registering a Taxi

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Vehicle Open Market Value (OMV)

ARF rate (% of OMV to pay)

First $20,000

100%

Next $30,000

(i.e. $20,001 to $50,000)

140%

Above $50,000

180%

Certificate of Entitlement (COE) Category

Category A Prevailing Quota Premium for a COE for both new and replacement taxis

Pro-rated for 8 years

Excise Duty

20% of OMV

Lifespan

8 years

Road Tax

Taxis that use diesel are subjected to Special Tax in addition to Regular Road Tax

 

6-Monthly Road Tax

Regular Road Tax

$510

Special Tax

$2,125

Road Tax Surcharge

None

Emission Rebates or Surcharges

The following emission rebates and surcharges may apply: Carbon Emission-Based Vehicle Scheme (CEVS) or Vehicular Emissions Scheme (VES)

Preferential Additional Registration Fee (PARF)

When a taxi is deregistered before 8 years old, a PARF rebate may be granted if the taxi is eligible for PARF benefit. The PARF rebate is calculated based on your taxi’s age when it is deregistered.

Age of Taxi at Deregistration

PARF Rebate

Not exceeding 5 years

75% of ARF paid

Above 5 years but not exceeding 6 years

70% of ARF paid

Above 6 years but not exceeding 7 years

65% of ARF paid

Above 7 years but not exceeding 8 years

60% of ARF paid

 

Emission Rebates or Surcharges

Your taxi may also qualify for additional rebates based on its emissions. These rebates are offset against the taxi’s ARF. There are 2 types of emissions schemes:

Carbon Emission-Based Vehicle Scheme (CEVS) For Taxis Registered From 1 July 2015 to 31 December 2017

Vehicular Emissions Scheme (VES) For Taxis Registered From 1 January 2018 to 31 December 2019

Tax structure for registering a Motorcycle or Scooter

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Vehicle Open Market Value (OMV)

ARF rate (% of OMV to pay)

First $5,000

15%

Next $5,000

(i.e. $5,001 to $10,000)

50%

Above $10,000

100%

Certificate of Entitlement (COE) Category

D

Excise Duty

12% of OMV

Lifespan

None

Road Tax
(For Petrol Motorcycle or Scooter)
 

Your road tax is calculated based on the engine capacity of your motorcycle or scooter:

Engine Capacity (EC) in cc

6-Monthly Road Tax

EC ≤ 200

$40 x 0.782

200 < EC ≤ 1,000

[$40 + $0.15(EC - 200)] x 0.782

EC > 1,000

[$160 + $0.3(EC - 1,000)] x 0.782

Road Tax
(For Electric Motorcycle or Scooter with Power Rating < 10)

$40 x 0.782 every 6 months

 

Preferential Additional Registration Fee (PARF)

None

Choose your the type of goods vehicle type

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Tax structure for registering a Light Goods Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the maximum laden weight of your goods vehicle:

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

 

Green and Petrol

 

MLW ≤ 3.5

$213

$170

Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a Heavy Goods Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the maximum laden weight of your goods vehicle:

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

 

Green and Petrol

 

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a Very Heavy Goods Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the maximum laden weight of your goods vehicle:

Maximum Laden Weight (MLW) in metric tonne

 

6-Monthly Road Tax

Diesel and Diesel Hybrid

 

Green and Petrol

 

16 < MLW ≤ 20
(2 axles)

$850

$680

16 < MLW ≤ 20

(3 axles)

$553

$442

20 < MLW ≤ 26

$765

$612

26 < MLW ≤ 32

$765

$612

32 < MLW ≤ 40
(4 axles)

$1,190

$952

32 < MLW ≤ 40
(>5 axles)

$850

$680

40 < MLW ≤ 55

$1,275

$1,020

MLW > 55

$1,488

$1,190

Road Tax
(For Prime Movers)

 

MLW ≤ 20

$553

$442

20 < MLW ≤ 26

$765

$612

26 < MLW ≤ 32

$765

$612

32 < MLW ≤ 40

$850

$680

40 < MLW ≤ 55

$1,275

$1,020

MLW > 55

$1,488

$1,190

Road Tax Rebates
(For Diesel and Diesel Hybrid Goods Vehicles)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a Goods-cum-Passenger Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Goods-cum-Passenger Vehicles with Maximum Laden Weight (MLW) below 5 metric tonnes:

Vehicle Open Market Value (OMV)

ARF Rate (% of OMV to pay)

First $20,000

100%

Next $30,000

(i.e. $20,001 to $50,000)

140%

Above $50,000

180%

Goods-cum-Passenger Vehicles with MLW above 5 metric tonnes will be registered as Heavy Goods Vehicles, ARF:

5% of OMV

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the maximum laden weight of your goods-cum-passenger vehicle:

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

 

Green and Petrol

 

MLW ≤ 3.5

$372

$298

MLW > 3.5

$487

$390

Road Tax Rebates
(For Diesel and Diesel Hybrid Goods-cum-Passenger Vehicles)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid goods-cum-passenger vehicles enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Preferential Additional Registration Fee (PARF)

None

Choose your bus type

Reset

Tax structure for registering an Omnibus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV), unless otherwise approved by LTA

 

Certificate of Entitlement (COE) Category

Exempted

Excise Duty

Exempted

Lifespan

17 years

 

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates (For Diesel and Diesel Hybrid Buses)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering an Excursion Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates
(For Diesel and Diesel Hybrid Buses)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Additional Cash Rebates For Buses Ferrying School Children

From 1 August 2017 to 31 July 2020, eligible diesel excursion buses used to ferry school children enjoy additional cash rebates

1 August 2017 - 31 July 2018

Up to $1,500

1 August 2018 - 31 July 2019

Up to $800

1 August 2019 - 31 July 2020

Up to $450

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a Private Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates
(For Diesel and Diesel Hybrid Buses)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a Private Hire Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates
(For Diesel and Diesel Hybrid Buses)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Additional Cash Rebates For Buses Ferrying School Children

From 1 August 2017 to 31 July 2020, eligible diesel private hire buses used to ferry school children enjoy additional cash rebates

1 August 2017 - 31 July 2018

Up to $1,500

1 August 2018 - 31 July 2019

Up to $800

1 August 2019 - 31 July 2020

Up to $450

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a School Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

AWC Permit Fee

$10

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonne

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates
(For Diesel and Diesel Hybrid Buses)

From 1 August 2017 to 31 July 2020, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2017 - 31 July 2018

100% road tax rebate

1 August 2018 - 31 July 2019

75% road tax rebate

1 August 2019 - 31 July 2020

25% road tax rebate

Additional Cash Rebates For Buses Ferrying School Children

From 1 August 2017 to 31 July 2020, eligible diesel school buses used to ferry school children enjoy additional cash rebates

1 August 2017 - 31 July 2018

$1,400
(payable in 2 tranches of $700 each on 1 August 2017 and 1 February 2018)

1 August 2018 - 31 July 2019

$700
(payable in 2 tranches of $350 each on 1 August 2018 and 1 February 2019)

1 August 2019 - 31 July 2020

$350
(payable in 2 tranches of $175 each on 1 August 2019 and 1 February 2020)

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering an Engineering Plant

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Exempted, except for:

  • Concrete and cement mixers where ARF is 5% of Open Market Value

 

Certificate of Entitlement (COE) Category

Exempted, except for:

  • Concrete and cement mixers where COE Category is C or E

 

Excise Duty

Exempted

Lifespan

None

Road Tax

Exempted, except for:

  • Concrete and cement mixers, cranes and concrete pumps where road tax is the same as goods vehicles

 

Preferential Additional Registration Fee (PARF)

None