Vechicle Ownership
Vechicle Tax Structure
Taxis

Registration Fee (RF) $140
Additional Registration Fee (ARF) 110% of OMV1
100% of OMV2

Certificate of Entitlement (COE) Bid in Category A, or E
Pro-rated for 8 years

Excise Duty 20% of OMV
Life Span 8 years

Road Tax Surcharge Not Applicable

 

1For taxis registered with COEs obtained from March 2004 to February 2008 tender exercises and for taxis replaced between 28 February 2004 and 29 February 2008.
2For taxis registered with COEs obtained from March 2008 tender exercises and onwards and for taxis replaced on or after 1 March 2008.




New taxis using the following propellants will enjoy ARF rebate under the GVR Scheme:

Type of propellant
Vehicle Registration Date
Tax Incentive
CNG



Between 1 Oct 2006 and 31 Dec 2012


ARF Rebate of 40% of OMV
Petrol-CNG
Petrol-Electric
Electric


To be eligible for GVR, the petrol-electric and electric taxis must be original purpose-built (i.e. factory built).

 

 

CARBON EMISSIONS-BASED VEHICLE (CEV) SCHEME

The CEV Scheme will apply to new taxis 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 taxis 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 $30,000  
A2 101 to 120  $22,500   
A3 121 to 140 $15,000  
A4 141 to 160  $7,500   
B 161 to 210 $0 $0
C1 211 to 230     $7,500
C2 231 to 250   $15,000
C3 251 to 270     $22,500
C4 271 & above   $30,000




When a taxi is de-registered before 8 years of age, PARF rebate may be granted if the taxi is eligible for PARF benefit. PARF rebate is computed based on the age of the taxi when it is de-registered.

Age of Vehicle at De-registration
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


For more information on PARF rebates, please refer to
De-register a vehicle at LTA information & Guideline.




 
6-Monthly Road Tax
(From 1 July 2010)
Road Tax
$510
Special Tax
$2,550
Total
$3,060


Taxi that uses diesel, CNG or petrol-CNG is subjected to Special Tax in addition to Road Tax.

From 1 January 2012, CNG and petrol-CNG taxis will not be subjected to Special Tax. Instead, a CNG duty will apply. Please visit the National Environment Agency's website for further details.




Late Payment Fee (1st Month) Offer of Composition (>1 Month) Warrant Fee (>2.5 Months) Additional Offer of Composition (>3 Months)
$50
$50
$15
$150


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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