Tax Structure for Cars

This page provides information on taxes for private cars, company cars, rental cars and tuition cars.

For cars registered on or after 1 September 1998:

Registration Fee (RF)

S$140

Additional Registration Fee (ARF)


Tiered Rate:1

Vehicle OMV ARF Rate
First S$20,000 100%
Next S$30,000
(i.e. S$20,001 to S$50,000)
140%
Above S$50,000 180%

 

Example:
The ARF payable for a car with an OMV of S$75,000 will be calculated as follows:

Vehicle OMV
(S$75,000)
ARF Rate ARF Payable
First S$20,000 100% 100% x S$20,000 = S$20,000
Next S$30,000 140% 140% x S$30,000 = S$42,000
Above S$50,000 180% 180% x S$25,000 = S$45,000

Total ARF payable is (S$20,000 + S$42,000 + S$45,000) = S$107,000

Certificate of Entitlement (COE)

Bid in Category A, B or E

Excise Duty

20% of OMV

Life Span

No Statutory Life Span except Tuition Cars - 10 years*

Used Car Surcharge

Only used cars that are less than 3 years old can be imported and registered for use in Singapore. A used car surcharge of S$10,000 will be payable.

For cars registered with COEs obtained from March 2013 tender exercises and onwards.
* For tuition cars registered in the name of non-individuals using COEs obtained from March 1998 tender exercises and onwards.


Carbon Emissions-Based Vehicle Scheme (CEVS)

The CEVS 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 offset against the car's ARF payable. Cars with high carbon emissions will incur a corresponding registration surcharge.  Cars are also subject to a minimum ARF payable of S$5,000. As electric cars and plug-in hybrid cars consume electricity which produces CO2 emission at the point of power generation, an emissions factor of 0.5g CO2/Wh will be applied to their electricity energy consumption to compute their equivalent CO2 emission.

Details of the CEVS bandings for cars are as follows:

CEVS  BANDINGS
  Cars Registered From
1 July 2015 to 31 December 2017

Band

Carbon Emission
(CO2 g/km)

Rebate* Surcharge

A1

CO2 < 95

S$30,000

 

A2

95 < CO2 < 105

S$15,000

 

A3

105 < CO2 < 120

S$10,000

 

A4

120 < CO2 < 135

S$5,000

 

B

135 < CO2 < 185

S$0

S$0

C1

185 < CO2 < 200

 

S$5,000

C2

200 < CO< 215

 

S$10,000

C3

215 < CO2 < 230

 

S$15,000

C4

230 < CO2

 

S$30,000

* Subject to a minimum ARF payable of S$5,000.

From 1 January 2018, the CEVS will be replaced by the Vehicular Emissions Scheme (VES).


VEHICULAR EMISSIONS SCHEME (VES)

The VES takes into consideration a vehicle’s emissions of four pollutants, namely hydrocarbons (HC), carbon monoxide (CO), nitrogen oxides (NOX) and particulate matter (PM), in addition to the vehicle’s carbon emissions, to encourage consumers to shift to less pollutive models.

Cars registered from 1 January 2018 will be assessed based on their emissions of HC, CO, NOX, PM and CO2. The VES rebate or surcharge will be determined by the worst performing pollutant.

Cars that fall under bands A1 and A2 will qualify for rebates which are offset against the car’s ARF payable. Cars that fall under bands C1 and C2 will incur a corresponding registration surcharge. Cars are also subject to a minimum ARF payable of S$5,000. The minimum ARF payable will ensure that cars continue to enjoy a certain amount of Preferential Additional Registration Fee benefit when they are deregistered early. This is in line with the existing policy objective of encouraging timely deregistration and keeping Singapore car fleet young.

As electric cars and plug-in hybrid cars consume electricity which produces CO2 emission at the point of power generation, an emissions factor will be applied to their electricity energy consumption to compute their equivalent CO2 emission. The emissions factor will be announced closer to the date of implementation of the VES.

Details of the VES bandings for cars are as follows:

VES BANDINGS
  Cars Registered From 1 January 2018 to 31 December 2019

Band

CO2
(g/km)

HC
(g/km)

CO
(g/km)

NOx
(g/km)

PM
(mg/km)

Rebate*

Surcharge

A1

A1<90

A1<0.020

A1<0.150 

A1<0.007 

A1=0.0 

S$20,000

 

A2

90<A2<125

0.020<A2<0.036

0.150<A2<0.190 

0.007<A2<0.013 

0.0<A2<0.3 

S$10,000 

 

B

125<B<160

0.036<B<0.052

0.190<B<0.270 

0.013<B<0.024 

0.3<B<0.5 

S$0 

S$0

C1

160<C1<185

0.052<C1<0.075

0.270<C1<0.350 

0.024<C1<0.030 

0.5<C1<2.0 

 

S$10,000 

C2

C2>185

C2>0.075

C2>0.350

C2>0.030

C2>2.0

 

S$20,000

*Subject to a minimum ARF payable of S$5,000.

Example:
A car with the following emissions will fall under Band B of the VES (i.e. based on its worst performing pollutant, NOx):

Band

CO2
(g/km)

HC
(g/km)

CO
(g/km)

NOx
(g/km)

PM
(mg/km)

Rebate

Surcharge

A1

-

0.010

0.050

-

0.0

-

A2

117

-

-

-

-

B

-

-

-

0.015 

-

S$0

S$0


Preferential Additional Registration Fee (PARF) Benefits

When a car is de-registered before 10 years of age, a Preferential Additional Registration Fee (PARF) rebate may be granted if the car is eligible for PARF benefit. The PARF rebate is computed based on the age of the car when it is de-registered.

Age of Car at
De-registration

PARF Rebate
(For cars registered with COE obtained from May 2002 tender exercise and onwards)

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

For more information on PARF rebates, please refer to De-register a Vehicle at ONE.MOTORING.


Calculating Your Car’s Road Tax

All Singapore-registered vehicles must have a valid Road tax at all times. Here's how you can calculate Road Tax for your car.

PETrol or petrol-compressed natural gas (petrol-cng) cars
Engine Capacity (EC) in cc

6-Monthly Road Tax Formula
(From 1 August 2016)

EC < 600

S$200 x 0.782

600  < EC < 1,000

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

1,000 < EC < 1,600 

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

1,600 < EC < 3,000

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

EC > 3,000

[S$1,525 + S$1(EC - 3000)] x 0.782

Example (Based on the 6-Monthly Road Tax Formula)
If a car's engine capacity is 1,600cc, the Road Tax is as follows:

Road Tax

= [S$250 + S$0.375 (1,600 - 1,000)] x 0.782

 

= [S$250 + S$0.375 (600)] x 0.782

= [S$250 + S$225] x 0.782

= S$475 x 0.782

= S$372

Therefore, the Road Tax is S$372 (for 6 months) or S$744 (for 12 months).

Read more about Road Tax at ONE.MOTORING

COMPRESSED  NATURAL  GAS  (CNG) or  DIESEL  CARS
Engine Capacity (EC) in cc

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

EC < 600

S$200 x 0.782

600  < EC < 1,000

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

1,000 < EC < 1,600 

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

1,600 < EC < 3,000

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

EC > 3,000

[S$1,525 + S$1(EC - 3000)] x 0.782


Example

If a car's engine capacity is 1,600cc, the Road Tax is as follows:

Road Tax

= [S$250 + S$0.375 (1,600 - 1,000)] x 0.782

 

= [S$250 + S$0.375 (600)] x 0.782

 

= [S$250 + S$225] x 0.782

 

= S$475 x 0.782

 

=S$372

Therefore, the Road Tax is S$372 (for 6 months) or S$744 (for 12 months)
Read more about Road Tax at ONE.MOTORING


Special Tax

A Special Tax is levied on diesel cars and is payable in addition to the Road Tax of the vehicle.

Type of Car

Special Tax

Note

Compressed Natural Gas (CNG)

No longer be subjected to Special Tax, with effect from 1 January 2012

CNG duty is imposed at S$0.20 per kg

Petrol-CNG

No longer be subjected to Special Tax, with effect from 1 January 2012

CNG duty is imposed at S$0.20 per kg

Diesel or Diesel-CNG

Yes. Payable in addition to the Road Tax

See Special Tax Rate for Diesel Cars below

Electric or Petro-Electric

Not applicable

 

Read more about Special Tax.
See NEA website for more details.


Diesel Cars

The annual Special Tax for diesel cars will be permanently reduced by S$100 with effect from 20 February 2017. Please refer to the Press Release for more information.

Emission Standard

6-Monthly Special Tax Rate

Note

Pre-Euro IV compliant

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

For licencing period until
19 February 2017

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

For licensing period from
20 February 2017

Euro IV compliant

S$0.625 per cc for 6 months, subject to a minimum payment of S$625 per 6 months

For licencing period from
1 July 2008 to 19 February 2017

S$0.625 per cc for 6 months less S$50, subject to a minimum payment of S$575 per 6 months

For licensing period from
20 February 2017

Euro V or JPN2009 compliant

S$0.20 per cc for 6 months, subject to a minimum payment of S$200 per 6 months

For licencing period from
1 January 2013 to 19 February 2017

S$0.20 per cc for 6 months less S$50, subject to a minimum payment of S$150 per 6 months

For licensing period from
20 February 2017

Examples  of  Special  Tax  calculation  for  Euro  IV  Compliant  Diesel  Car:
Engine Capacity

6-monthly Special Tax
(From 20 February 2017)

1,600cc

(1,600 x S$0.625) - S$50 = S$1,000 - S$50 = S$950

2,000cc

(2,000 x S$0.625) - S$50 = S$1,250 - S$50 = S$1,200

2,500cc

(2,500 x S$0.625) - S$50 = S$1,563 - S$50 = S$1,513

Examples  of  Special  Tax  Calculation  for  Euro V  Compliant  Diesel  Car:

Engine Capacity

6-monthly Special Tax
(From 20 February 2017)

1,600cc

(1,600 x S$0.20) - S$50 = S$320 - S$50 = S$270

2,000cc

(2,000 x S$0.20) - S$50 = S$400 - S$50 = S$350

2,500cc

(2,500 x S$0.20) - S$50 = S$500 - S$50 = S$450

Example 
If a diesel car's engine capacity is 1,600cc, the 6-monthly Road Tax is S$372 (see Example shown above).

The 6-month Special Tax is as follows:

  • If the car is not Euro IV, Euro V or JPN2009 compliant, the Special Tax is:
    = ($372 x 6) - S$50
    = S$2,232 - S$50
    = S$2,182
  • Therefore the total 6-monthly Road Tax and Special Tax payable for this car is:
    = S$372 + S$2,182
    = S$2,554

  • If the car is Euro IV compliant, the Special Tax is:
    = (1,600cc x S$0.625) - S$50
    = S$1,000 - S$50
    = S$950
  • Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is:
    = $372 + S$950
    = S$1,322

  • If the car is Euro V or JPN2009 compliant, the Special Tax payable for this car is:
    = (1,600cc x S$0.20) - S$50
    = S$270
  • Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is:
    = S$372 + S$270
    = S$642


Petrol-Electric Cars

A petrol-electric car uses a combined conventional gasoline engine and electric motor. The Road Tax payable is based on the engine capacity or the maximum motor power rating, whichever is higher.

Special Tax is not applicable to petrol-electric cars.

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.
Power Rating, PR (kW)

6-Monthly Road Tax Formula
(From 1 August 2016)

PR  <  7.5

S$200 x 0.782

7.5 < PR  <  32.5

[S$200 + S$2(PR - 7.5)] x 0.782

32.5  <  PR  <  70

[S$250 + S$6(PR - 32.5)] x 0.782

70 <  PR  < 157.5

[S$475 + S$12(PR - 70)] x 0.782

PR > 157.5

[S$1,525 + S$16(PR - 157.5)] x 0.782

Example (Based on the 6-Monthly Road Tax Formula)

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

= [S$250 + S$0.375 (1,490 - 1,000)] x 0.782

 

= [S$250 + S$0.375 (490)] x 0.782

 

= [S$250 + S$183.75] x 0.782

 

= S$433.75 x 0.782

 

= S$340

 

Computation based on maximum motor power rating

Road Tax

= [S$250 + S$6(33 - 32.5)] x 0.782

 

= [S$250 + S$6(0.5)] x 0.782

 

= [S$250 + S$3] x 0.782

 

= S$253 x 0.782

 

= S$198

Therefore, the Road Tax for the petrol-electric car is S$340 (for 6 months) or S$680 (for 12 months).

 

Electric Cars

The Road Tax of an electric car is based on its maximum motor power rating as specified by its manufacturer, as determined by the correlation table below.

Special Tax is not applicable to electric cars.

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)

Power Rating, PR(kW)

Road Tax

PR < 7.5

S$200 x 0.782

7.5 < PR < 32.5

[S$200 + S$2 (PR-7.5)] x 0.782

32.5 < PR < 70

[S$250 + S$6 (PR-32.5)] x 0.782

70 < PR < 157.5

[S$475 + S$12 (PR-70)] x 0.782

PR > 157.5

[S$1,525 + S$16 (PR-157.5)] x 0.782

Example
If a car has a maximum motor power rating of 33kW, the Road Tax is as follows:

Computation based on maximum motor power rating

Road Tax

= [S$250 + S$6(33 - 32.5)] x 0.782

 

= [S$250 + S$6(0.5)] x 0.782

= [S$250 + S$3] x 0.782

= S$253 x 0.782

= S$198

Therefore, the Road Tax for the electric car is S$198 (for 6 months) or S$396 (for 12 months).


Road Tax Surcharge (For Vehicles Over 10 Years)

For vehicles of more than 10 years old, a Road Tax surcharge is payable in addition to the Road Tax.

Age of Vehicle

Annual Road Tax Surcharge

More than 10 years old

10% of Road Tax

More than 11 years old

20% of Road Tax

More than 12 years old

30% of Road Tax

More than 13 years old

40% of Road Tax

More than 14 years old

50% of Road Tax


Road Tax Late Renewal Fee Structure

If your Road Tax is renewed after its expiry date, a late fee will be charged. The amount of late fee payable is as follows:

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

S$10

S$50

S$15

S$150

1,001 - 1,600cc

S$20

S$50

S$15

S$150

1,601 - 2,000cc

S$30

S$50

S$15

S$150

2,001 - 3,000cc

S$40

S$50

S$15

S$150

> 3001cc

S$50

S$50

S$15

S$150


It is an offence for anyone to keep or use a vehicle without a valid Road Tax. In addition, a Road Tax late renewal fee will be imposed once the Road Tax of a vehicle expires. Escalation of additional penalty fees and fines will be further imposed if the Road Tax remains unpaid.

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 legal action against the vehicle owner. A vehicle that is seized by LTA will be auctioned off to recover the tax and fees due.

Learn more about Timely Renewal of Road Tax and Vehicle Insurance at ONE.MOTORING