Tax Structure for Goods Vehicles

This page provides information on taxes for goods vehicles.

Registration Fee (RF)

S$220

Additional Registration Fee (ARF)

 

  • LGV (Light Goods vehicle)
  • HGV (Heavy Goods vehicle)
  • VHGV (Very Heavy Goods vehicle)
  • GPV (Goods-cum-passenger
    vehicle)


























  • EPV (Engineering Plant vehicle)
  • 5% of OMV

  • 5% of OMV

  • 5% of OMV

  • 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 GPV 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

  • Exempted

Certificate of Entitlement (COE)

Bid in Category C or E

Excise Duty

Exempted

Life Span

20 years

Preferential Additional Registration Fee (PARF)

No PARF Rebates

1For GPVs registered with COEs obtained from March 2013 tender exercises and onwards.


Calculating Your Road Tax

Special Tax is not applicable to goods vehicles.

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

Note: For the purpose of Road Tax computation, Engineering Plant Vehicles and Specific Purpose Vehicles are classified as Light Goods Vehicles, Heavy Goods Vehicles or Very Heavy Goods Vehicles according to their maximum laden weight. 

 

Type of Goods Vehicles

 

Maximum Laden Weight
(metric tonne)

6-Monthly Road Tax

Diesel
(From 1 August 2016 to 31 July 2017 And From 1 August 2020)

Green and Petrol
(From 1 August 2016)

Light Goods Vehicles1

mlw < 3.5

S$213

S$170

Heavy Goods Vehicles1

3.5 < mlw < 7

S$328

S$262

7 < mlw < 11

S$362

S$289

11 < mlw < 16

S$489

S$391

Very Heavy Goods Vehicles (excluding Prime Movers)

16 < mlw < 20 (2 axles)

S$850

S$680

16< mlw < 20 (3 axles)

S$553

S$442

20 < mlw < 26

S$765

S$612

26 < mlw < 32

S$765

S$612

32 < mlw < 40 (4 axles)

S$1,190

S$952

32 < mlw < 40 (>5 axles)

S$850

S$680

40 < mlw < 55

S$1,275

S$1,020

mlw > 55

S$1,488

S$1,190

Very Heavy Goods Vehicles (Prime Movers)

mlw < 20

S$553

S$442

20 < mlw < 26

S$765

S$612

26 < mlw < 32

S$765

S$612

32 < mlw < 40

S$850

S$680

40 < mlw < 55

S$1,275

S$1,020

mlw > 55

S$1,488

S$1,190

┬╣Excluding Goods-cum-Passenger Vehicles
*For the same maximum laden weight (mlw), a 2-axle vehicle will cause more road damage than a 3-axle vehicle because of the higher loading per axle.

Owners of diesel goods vehicles will be granted road tax rebates for a three-year period from 1 August 2017 to 31 July 2020. A 100 per cent road tax rebate will be granted in the first year, followed by 75 per cent in the second year and 25 per cent in the third year. Please refer to Press Release for more information.


Road Tax Rates for Diesel and Diesel Hybrid (e.g. Diesel-Electric) Goods Vehicles (from 1 August 2017 to 31 July 2020)

 

Type of Goods Vehicles

 

Maximum Laden Weight
(metric tonne)

6-Monthly Road Tax Payable for Diesel and Diesel Hybrid Goods Vehicles

From 1 August 2017 to 31 July 2018

After 100% road tax rebate

From 1 August 2018 to 31 July 2019

After 75% road tax rebate

From 1 August 2019 to 31 July 2020

After 25% road tax rebate

Light Goods Vehicles1

mlw < 3.5

S$0

S$54

S$160

Heavy Goods Vehicles1

3.5 < mlw < 7

S$0

S$82

S$246

7 < mlw < 11

S$0

S$91

S$272

11 < mlw < 16

S$0

S$123

S$367

Very Heavy Goods Vehicles (excluding Prime Movers)

16 < mlw < 20 (2 axles)

S$0

S$213

S$638

16< mlw < 20 (3 axles)

S$0

S$139

S$415

20 < mlw < 26

S$0

S$192

S$574

26 < mlw < 32

S$0

S$192

S$574

32 < mlw < 40 (4 axles)

S$0

S$298

S$893

32 < mlw < 40 (>5 axles)

S$0

S$213

S$638

40 < mlw < 55

S$0

S$319

S$957

mlw > 55

S$0

S$372

S$1,116

Very Heavy Goods Vehicles (Prime Movers)

mlw < 20

S$0

S$139

S$415

20 < mlw < 26

S$0

S$192

S$574

26 < mlw < 32

S$0

S$192

S$574

32 < mlw < 40

S$0

S$213

S$638

40 < mlw < 55

S$0

S$319

S$957

mlw > 55

S$0

S$372

S$1,116

┬╣Excluding Goods-cum-Passenger Vehicles


Road Tax Rates for Goods-cum-Passengers Vehicles (GPV)

 

Type of Goods Vehicles

 

Maximum Laden Weight
(metric tonne)

6-Monthly Road Tax

Diesel
(From 1 August 2016 to 31 July 2017 And From 1 August 2020)

Green and Petrol
(From 1 August 2016)

GPV

mlw < 3.5

S$372

S$298

mlw > 3.5

S$487

S$390

Owners of diesel Goods-cum-Passenger vehicles will be granted road tax rebates for a three-year period from 1 August 2017 to 31 July 2020. A 100 per cent road tax rebate will be granted in the first year, followed by 75 per cent in the second year and 25 per cent in the third year. Please refer to Press Release for more information.


Road Tax Rates for Diesel and Diesel Hybrid (e.g. Diesel-Electric) Goods-cum-Passenger Vehicles (from 1 August 2017 to 31 July 2020)

 

Type of Goods Vehicles

 

Maximum Laden Weight
(metric tonne)

6-Monthly Road Tax Payable for Diesel and Diesel Hybrid Goods-cum-Passenger Vehicles

From 1 August 2017 to 31 July 2018

After 100% road tax rebate

From 1 August 2018 to 31 July 2019

After 75% road tax rebate

From 1 August 2019 to 31 July 2020

After 25% road tax rebate

Goods-cum-Passenger Vehicles

mlw < 3.5

S$0

S$93

S$279

mlw > 3.5

S$0

S$122

S$366

Read more about Road Tax at ONE.MOTORING


Road Tax Surcharge (For Vehicles Over 10 Years)

For vehicles 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:

Late Payment Fee (1st Month)

Offer of Composition
(>1 Month)

Warrant Fee (>2.5 Months)

Additional Offer of Composition
(>3 Months)

S$50

S$50

S$20

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