Tax Structure for Taxis

This page provides information on taxes for taxis.

Registration Fee (RF)

S$220

Additional Registration Fee (ARF)

Tiered Rate1

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 taxi 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, or E
Pro-rated for 8 years2

Pay Category A Prevailing Quota Premium
Pro-rated for 8 years3

Excise Duty

20% of OMV

Life Span

8 years

Road Tax Surcharge

Not Applicable

1For taxis registered on or after 26 February 2013.
2Prior to 6 August 2012:
  - Bid for a Category A or E COE and pay the Quota Premium to register a new taxi
  - Pay Category A Prevailing Quota Premium for a COE to register a replacement taxi
3From 6 August 2012, pay Category A Prevailing Quota Premium for a COE to register both new and replacement taxis.


Carbon Emissions-Based Vehicle Scheme (CEVS)

The CEVS takes into consideration a vehicle's carbon dioxide emissions and fuel efficiency to encourage consumers to shift to low emission models.

Taxis with low carbon dioxide emissions will qualify for rebates, which are offset against the taxi's ARF payable. Taxis with high carbon dioxide emissions will incur a corresponding registration surcharge.  Taxis are also subject to a minimum ARF payable of S$5,000. 

Details of the CEVS bandings for taxis are as follows:

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

Band

Carbon Dioxide 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 dioxide emission, to encourage consumers to shift to less pollutive models.

Taxis registered from 1 January 2018 to 30 June 2018 (both dates inclusive) will be assessed based on their emissions of four pollutants of HC, CO, NOX and CO2 (i.e. PM emissions is exempted during this interim period). Taxis1 registered from 1 July 2018 to 31 December 2019 (both dates inclusive) will be assessed based on their emissions of five pollutants of HC, CO, NOx, PM and CO2. The VES rebate or surcharge will be determined by the worst performing pollutant. 

Taxis that fall under bands A1 and A2 will qualify for rebates which are offset against the taxi’s ARF payable. Taxis that fall under bands C1 and C2 will incur a corresponding registration surcharge. Taxis are also subject to a minimum ARF payable of S$5,000. The minimum ARF payable will ensure that taxis continue to enjoy a certain amount of Preferential Additional Registration Fee benefit when they are deregistered early. 

As electric taxis and plug-in hybrid taxis consume electricity which produces CO2 emission at the point of power generation, an emissions factor of 0.4g CO2/Wh will be applied to their electricity energy consumption to compute their equivalent CO2 emission for electric taxis and plug-in hybrid taxis registered from 1 July 2017. 

1For Port Fuel Injection (PFI) taxis registered from 1 July 2018 that do not have PM emissions submitted, their PM emissions will be assumed to be the Euro 6 emission limit for PM. This means that they will fall into the maximum VES surcharge band (i.e. Band C2, with S$30,000 surcharge) regardless of the emissions of the remaining four pollutants.

Details of the VES bandings for taxis are as follows:

VES BANDINGS
  Taxis 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$30,000

 

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$15,000 

 

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$15,000 

C2

C2>185

C2>0.075

C2>0.350

C2>0.030

C2>2.0

 

S$30,000

*Not applicable to taxis registered from 1 January 2018 to 30 June 2018 (both dates inclusive).

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

Example:
A taxi 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 taxi is de-registered before 8 years of age, a Preferential Additional Registration Fee (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 ONE.MOTORING.


Road Tax Rates for Taxis (6-Months)

The annual Special Tax for diesel taxis will be permanently reduced by $850 with effect from 20 February 2017. Please refer to the Press Release for more information.

Taxes 6-Monthly
(From 1 July 2014 to
19 February 2017)
6-Monthly
(From 20 February 2017)

Road Tax

S$510

S$510

Special Tax

S$2,550

S$2,125

Total

S$3,060

S$2,635

Taxis that use diesel are subjected to Special Tax in addition to Road Tax. Read Tax Structure for Cars for more info.

Read more about Road Tax at ONE.MOTORING


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