Vehicle Ownership


Vehicle Tax Structure

Private, Company, Rental & Tuition Cars

Registration Fee (RF) $140
Additional Registration Fee (ARF) 110% of OMV1
100% of OMV2
Certificate of Entitlement (COE) Bid in Categories A, B or E
Excise Duty 20% of OMV
Life Span No Statutory Life Span Except Tuition Cars - 10 years*

1 For cars registered with COEs obtained from March 2004 to February 2008 tender exercises.
2 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.

 

PARF Benefits

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

 

How to calculate your Road Tax

Determine your car's engine capacity.
Use the formula to calculate your road tax.


For Petrol-Driven cars

Engine Capacity

Engine Capacity (EC) in cc

 6-Monthly Road Tax Formula
(From 1 September 2007 to 30 June 2008)

 6-Monthly Road Tax Formula
(From 1 July 2008)

EC £ 600

$200 x 0.92

$200 x 0.782

600 < EC £ 1,000
[$200 + 0.125 (EC - 600)] x 0.92
[$200 + 0.125 x (EC - 600)] x 0.782
1,000 < EC £ 1,600
[$250 + 0.375 (EC – 1,000)] x 0.92
[$250 + 0.375 (EC - 1,000)] x 0.782
1,600 < EC £ 3,000
[$475 + 0.75 (EC – 1,600)] x 0.92
[$475 + 0.75 (EC - 1,600)] x 0.782
EC > 3,000
$1,525 + 1 (EC – 3,000)] x 0.92
[$1,525 + 1 (EC - 3,000)] x 0.782

Example 1:

If a car's engine capacity is 1600cc, the current road tax (up to 30 June 2008) is as follows:

Road Tax = [$250 + 0.375 (1,600 – 1,000)] x 0.92
  = [$250 + 0.375 (600)] x 0.92
= [$250 + 225] x 0.92
= $475 x 0.92
= $437

Therefore the road tax is $437 (for 6 months) or $874 (for 12 months)

 

Example 2 (from 1 July 2008 onwards)

If a car’s engine capacity is 1600cc, the new road tax will be 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)

For Diesel-Driven Cars

Special tax is payable in addition to the road tax.
For a non-Euro IV diesel car, the current special tax is 6 times of the road tax of an equivalent petrol-driven vehicle
For a Euro IV diesel car, the special tax is
- 4 times the road tax of an equivalent petrol-driven car (licensing period up to 30 June 2008).
- Computed based on $0.625 per cc for 6-month, subject to a minimum payment of $625 per 6-month (licensing period from 1 July 2008).

Example:

Engine Capacity 6-monthly Special Tax
(Up to 30 June 2008)
6-monthly Special Tax
(From 1 July 2008)
1,600cc $1,488 $1,000
2,000cc $2,428 $1,250
2,500cc $3,600 $1,563

If the road tax for a 1,600cc petrol-driven car is $372 for 6 months, the 6-monthly special tax for a 1,600cc Euro IV diesel car (up to 30 June 2008) is:

= $372 x 4
= $1,488

The 6-monthly special tax for a 1,600cc Euro IV diesel car (from 1 July 2008) is:

= 1,600cc x $0.625
= $1,000

 

Road Tax Surcharge (For Vehicle over 10 years)

Age of Vehicle Annual Road Tax Surcharge
More than 10 years
10%
More than 11 years
20%
More than 12 years
30%
More than 13 years
40%
More than 14 years
50%

 

Road Tax Late Renewal Fee Structure

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
$10
$50
$15
$150
1,001 - 1,600cc
$20
$50
$15
$150
1,601 - 2,000cc
$30
$50
$15
$150
2,001 - 3,000cc
$40
$50
$15
$150
>=3001cc
$50
$50
$15
$150

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Last Updated on 01/08/2008


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