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 | Vehicle Ownership
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For cars registered on or after 1 September 1998:
| Registration Fee (RF) |
$140
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| Additional Registration Fee (ARF) |
130% of OMV1
110% of OMV2
100% of OMV3
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| Certificate of Entitlement (COE) |
Bid in Category A, B or E
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| Excise Duty |
20% of OMV
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| Life Span |
No Statutory Life Span Except Tuition Cars - 10 years* |
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1 For cars registered with COEs obtained from May 2002 to February 2004 tender exercises.
2 For cars registered with COEs obtained from March 2004 to February 2008 tender exercises.
3 For cars registered with COEs obtained from March 2008 tender exercises and onwards.
* For tuition cars registered in the name of non-individuals using COEs obtained from March 1998 tender exercises and onwards.
New Cars
New cars using the following propellants will enjoy ARF rebate under the GVR Scheme.
| Type of propellant |
Vehicle Registration Date
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Tax Incentive
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CNG
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Between 1 Oct 2006 and 31 Dec 2012
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ARF Rebate of 40% of OMV |
Petrol-CNG
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Petrol-Electric
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Electric
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Imported Used Cars
Imported used cars using electric or petrol-electric propellant registered between 1 July 2010 and 31 December 2012 will enjoy ARF rebate of 40% of OMV under the GVR Scheme.
Only used cars that are less than 3 years old can be imported and registered for use in Singapore. In addition, a used car surcharge of $10,000 will be payable.
To be eligible for GVR, the new cars and imported used electric or petrol-electric cars must be original purpose-built (i.e. factory-fitted).
GVR for imported used cars is not applicable to taxis as only new cars can be registered as taxis.
CARBON EMISSIONS-BASED VEHICLE (CEV) SCHEME
The CEV scheme will apply to all new cars and imported used cars registered from 1 January 2013.
The CEV scheme takes into consideration a vehicle's carbon emissions and fuel efficiency to encourage consumers to shift to low emission models. Cars with low carbon emissions will qualify for rebates which are given as an offset against the vehicle's Additional Registration Fee (ARF) payable. Cars with high carbon emissions will incur a corresponding registration surcharge.
CEV rebates will be implemented from 1 January 2013. CEV surcharges will be implemented from 1 July 2013.
Details of the CEV bandings for cars are as follow:
| CEV BANDINGS |
| Band |
Carbon emission (CO2 g/km) |
REBATE(FROM 1 JAN 2013) |
SURCHARGE(FROM 1 JULY 2013) |
| A1 |
0 to 100 |
$20,000 |
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| A2 |
101 to 120 |
$15,000 |
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| A3 |
121 to 140 |
$10,000 |
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| A4 |
141 to 160 |
$5,000 |
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| B |
161 to 210 |
$0 |
$0 |
| C1 |
211 to 230 |
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$5,000 |
| C2 |
231 to 250 |
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$10,000 |
| C3 |
251 to 270 |
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$15,000 |
| C4 |
271 & above |
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$20,000 |
When a car is de-registered before 10 years of age, PARF rebate may be granted if the car is eligible for PARF benefit. The applicable PARF rebate is computed based on the age of the vehicle when it is de-registered.
Age of Vehicle at
De-registration |
Graduated PARF Rebate (For cars registered with COEs obtained before May 2002 tender exercise) |
PARF Rebate
(For cars registered with COE obtained from May 2002 tender exercise and onwards) |
| Not exceeding 5 years |
130% of OMV |
75% of ARF paid |
| Above 5 years but not exceeding 6 years |
120% of OMV |
70% of ARF paid |
| Above 6 years but not exceeding 7 years |
110% of OMV |
65% of ARF paid |
| Above 7 years but not exceeding 8 years |
100% of OMV |
60% of ARF paid |
| Above 8 years but not exceeding 9 years |
90% of OMV |
55% of ARF paid |
| Above 9 years but not exceeding 10 years |
80% of OMV |
50% of ARF paid |
| Above 10 years |
Nil |
Nil |
For more information on PARF rebates, please refer to De-register a vehicle at LTA Information & Guideline.
Road Tax
| Engine Capacity (EC) in cc |
6-Monthly Road Tax Formula
(From 1 July 2008)
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EC < 600
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$200 x 0.782
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600 < EC < 1,000
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[$200 + 0.125 x (EC - 600)] x 0.782
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1,000 < EC < 1,600
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[$250 + 0.375 (EC - 1,000)] x 0.782
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1,600 < EC < 3,000
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[$475 + 0.75 (EC - 1,600)] x 0.782
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EC > 3,000
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[$1,525 + 1 (EC - 3,000)] x 0.782
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Example 1:
If a car's engine capacity is 1,600cc, the Road Tax is as follows:
| Road Tax |
= [$250 + 0.375 (1,600 ? 1,000)] x 0.782 |
| |
= [$250 + 0.375 (600)] x 0.782 |
| = [$250 + 225] x 0.782 |
| = $475 x 0.782 |
| = $372 |
Therefore the Road Tax is $372 (for 6 months) or $744 (for 12 months)
Special Tax
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A petrol duty is imposed to encourage fuel conservation and discourage excessive use of vehicles that may contribute to congestion and pollution. However, there is currently no equivalent duty imposed on diesel. Hence, a Special Tax is levied on diesel vehicles to make up for the absence of a fuel duty. The Special Tax is payable in addition to the Road Tax of the vehicle.
The quantum of the Special Tax for diesel cars takes into account the higher particulate matter (PM) emissions of diesel vehicles.
The annual Special Tax for a non-Euro IV compliant diesel car is 6 times its Road Tax.
From 1 July 2008, the annual Special Tax rate for a Euro IV compliant diesel car was reduced from 4 times the Road Tax to $1.25 per cubic centimetres (cc); subject to a minimum annual payment of $1,250.
From 1 January 2013, the annual Special Tax rate for a Euro V complaint diesel car will be revised to $0.40 per cc, subject to a minimum annual payment of $400.
This is in recognition of improved emission standards of Euro IV and higher compliant diesel cars. The Special Tax structure seeks to narrow the difference in the cost of fuel consumption (including petrol duty) between a Euro-IV/V diesel car and a petrol car.
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Special tax is payable in addition to Road Tax for CNG, petrol-CNG & diesel cars. |
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From 1 January 2012, CNG & petrol-CNG cars will not be subjected to Special Tax. Instead, a CNG duty will apply. Please visit the National Environment Agency's website for further details. |
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Diesel-driven cars also include diesel-electric and diesel-CNG cars.
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Special Tax is payable in addition to the Road Tax.
| Emission Standard |
Special Tax Rate |
Note |
| Non-Euro IV compliant |
6 times the Road Tax of an equivalent petrol-driven car |
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| Euro IV |
$0.625 per cc for 6 months, subject to a minimum payment of $625 per 6 months |
For licensing period from 1 July 2008 |
| Euro V or higher |
$0.625 per cc for 6 months, subject to a minimum payment of $625 per 6 months |
For licensing period between 1 July 2008 and 31 December 2012 |
| Euro V or higher |
$0.20 per cc for 6 months, subject to a minimum payment of $200 per 6 months |
For licensing period from 1 January 2013 |
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Examples of Special Tax calculation for Euro IV compliant diesel car:
| Engine Capacity |
6-monthly Special Tax
(From 1 July 2008) |
| 1,600cc |
1,600 x $0.625 = $1,000 |
| 2,000cc |
2,000 x $0.625 = $1,250 |
| 2,500cc |
2,500 x $0.625 = $1,563 |
Examples of Special Tax calculation for Euro V/VI compliant diesel car:
| Engine Capacity |
6-monthly Special Tax
(From 1 Jan 2013) |
| 1,600cc |
1,600 x $0.20 = $320 |
| 2,000cc |
2,000 x $0.20 = $400 |
| 2,500cc |
2,500 x $0.20 = $500 |
Example 2
If a diesel car's engine capacity is 1,600cc, the 6-monthly Road Tax is $372 (see Example 1 shown above).
The 6-monthly Special Tax is as follows :
If the car does not comply with Euro IV, Euro V or Euro VI emission standard, the Special Tax is :
Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is :
If the car is Euro IV compliant, the Special Tax is :
| = |
1,600cc x $0.625 |
| = |
$1,000 |
Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is :
If the car is Euro V or Euro VI compliant, the Special Tax with effect from 1 January 2013 is :
Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is :
The Road Tax of an electric car is based on the maximum motor power rating as specified by its manufacturer. It will be determined from the correlation table below.
A petrol-electric car has both conventional gasoline engine and electric motor. Thus, the Road Tax payable is the higher of the two i.e. based either on the engine capacity or the maximum motor power rating.
The correlation table was established by:
Examining the relationship between the engine capacity and the maximum motor power ratings of existing conventional cars; and
Equating the engine capacities of conventional cars with the maximum motor power ratings of electric cars taking into consideration the differences in engine and motor power output characteristics and transmission efficiency.
6-Monthly Road Tax Formula
(From 1 July 2008)
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Power Rating, PR(kW)
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Road Tax
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| PR < 7.5 |
$200 x 0.782
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| 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 is not applicable to electric or petrol-electric cars.
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Example
If a car's engine capacity is 1,490cc and has a maximum motor power rating of 33kW, the Road Tax is as follows:
Computation based on engine capacity
| Road Tax |
= [$250 + 0.375 (1,490 - 1,000)] x 0.782 |
| |
= [$250 + 0.375 (490)] x 0.782 |
| = [$250 + 183.75] x 0.782 |
| = $433.75 x 0.782 |
| = $340 |
Computation based on maximum motor power rating
| Road Tax |
= [$250 + 6(33 - 32.5)] x 0.782 |
| |
= [$250 + 6(0.5)] x 0.782 |
| = [$250 + 3] x 0.782 |
| = $253 x 0.782 |
| = $198 |
Therefore, the Road Tax for the electric car is $198 (for 6 months) or $396 (for 12 months).
The Road Tax for the petrol-electric car is $340 (for 6 months) or $680 (for 12 months).
| Age of Vehicle |
Annual Road Tax Surcharge |
More than 10 years old
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10% of road tax
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More than 11 years old
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20% of road tax
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More than 12 years old
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30% of road tax
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More than 13 years old
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40% of road tax
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More than 14 years old
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50% of road tax
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For vehicles more than 10 years old, Road Tax surcharge is payable in addition to the Road Tax for the vehicle.
| Engine Capacity |
Late Payment Fee (1st Month) |
Offer of Composition (>1 Month) |
Warrant Fee (>2.5 Months) |
Additional Offer of Composition (>3 Months) |
< 1,000cc
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$10
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$50
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$15
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$150
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1,001 - 1,600cc
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$20
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$50
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$15
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$150
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1,601 - 2,000cc
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$30
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$50
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$15
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$150
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2,001 - 3,000cc
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$40
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$50
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$15
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$150
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> 3001cc
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$50
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$50
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$15
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$150
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It is an offence for anyone to keep, use or allow the use of a vehicle without valid Road Tax. In addition, Road Tax late renewal fee(s) will be imposed once the Road Tax of a vehicle expires. Escalation of additional penalty fee(s) and fine(s) will be further imposed if the Road Tax remains unpaid.
Please note that a warrant to seize the vehicle will be issued once the Road Tax is not paid 2.5 months from its expiry date. If the Road Tax remains unpaid, LTA will take court action against the vehicle owner. Vehicle that is seized by LTA will be auctioned off to recover the tax and fees due.
Last Updated on 04/04/2012
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