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)
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S$140
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Additional Registration Fee (ARF)
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130% of OMV¹
110% of OMV² 100% of OMV³ Tiered Rate:4
Example:
The ARF payable for a car with an OMV of S$75,000 will be calculated as follows:
Total ARF payable is (S$20,000 + S$42,000 + S$45,000) =S$107,000
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Certificate of Entitlement (COE)
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Bid in Category A, B or E
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Excise Duty
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20% of OMV
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Life Span
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No Statutory Life Span except Tuition Cars - 10 years*
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¹ For cars registered with COEs obtained from May 2002 to February 2004 tender exercises.
² For cars registered with COEs obtained from March 2004 to February 2008 tender exercises.
³ For cars registered with COEs obtained from March 2008 to February 2013 tender exercises.
4 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.
² For cars registered with COEs obtained from March 2004 to February 2008 tender exercises.
³ For cars registered with COEs obtained from March 2008 to February 2013 tender exercises.
4 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.
REBATES FOR GREEN CARS
Green Vehicle Rebate (GVR) Scheme
To promote the use of green vehicles, LTA and the National Environment Agency (NEA) introduced the Green Vehicle Rebate (GVR) Scheme. Cars qualified for the Scheme will receive rebates.
New Cars
New cars using the following propellants will enjoy ARF rebate under the GVR Scheme. The new car must be original purpose-built (i.e. factory-fitted).
Type of propellant
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Vehicle Registration Date
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Tax Incentive
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|---|---|---|
CNG
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Between 1 October 2006 and 31 December 2012
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ARF Rebate of 40% of OMV
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Petrol-CNG
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Petrol-Electric
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Electric
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Imported Used Cars
Imported used cars using the following propellants will enjoy ARF rebate under the GVR Scheme. The imported used car must be original purpose-built (i.e. factory-fitted).
Type of propellant
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Vehicle Registration Date
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Tax Incentive
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|---|---|---|
Petrol-Electric
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Between 1 July 2010 and 31 December 2012
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ARF Rebate of 40% of OMV
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Electric
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Only used cars that are less than 3 years old can be imported and registered for use in Singapore. In addition, a used car surcharge of S$10,000 will be payable.
CARBON EMISSIONS-BASED VEHICLE SCHEME (CEVS)
The Carbon Emission-Based Vehicle Scheme (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 models that have relatively low ARF payable and are in themselves fuel-efficient, do not need to be further incentivised.
The CEVS will replace the GVR Scheme from 1 January 2013, and will be applied to all new cars and imported cars registered from 1 January 2013.
CEVS rebates will be implemented from 1 January 2013. CEVS surcharges will be implemented from 1 July 2013.
Details of the CEVS bandings for cars are as follows:
Band
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Carbon Emission (CO2 g/km)
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Rebate* (From 1 January 2013)
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Surcharge (From 1 July 2013)
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|---|---|---|---|
A1
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0 to 100
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S$20,000
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A2
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101 to 120
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S$15,000
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A3
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121 to 140
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S$10,000
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A4
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141 to 160
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S$5,000
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B
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161 to 210
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S$0
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S$0
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C1
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211 to 230
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S$5,000
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C2
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231 to 250
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S$10,000
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C3
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251 to 270
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S$15,000
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C4
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271 & above
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S$20,000
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* Subject to a minimum ARF payable of S$5,000.
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 |
Graduated PARF Rebate (For cars registered with COEs obtained before May 2002 tender exercise)
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PARF Rebate
(For cars registered with COE obtained from May 2002 tender exercise and onwards) |
|---|---|---|
Not exceeding 5 years
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130% of OMV
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75% of ARF paid
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Above 5 years but not exceeding 6 years
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120% of OMV
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70% of ARF paid
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Above 6 years but not exceeding 7 years
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110% of OMV
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65% of ARF paid
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Above 7 years but not exceeding 8 years
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100% of OMV
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60% of ARF paid
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Above 8 years but not exceeding 9 years
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90% of OMV
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55% of ARF paid
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Above 9 years but not exceeding 10 years
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80% of OMV
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50% of ARF paid
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Above 10 years
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Nil
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Nil
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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.
| Engine Capacity (EC) in cc |
6-Monthly Road Tax Formula
(From 1 July 2008) |
|---|---|
EC < 600
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S$200 x 0.782
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600 < EC < 1,000
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[S$200 + 0.125 x (EC - 600)] x 0.782
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1,000 < EC < 1,600
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[S$250 + 0.375 (EC - 1,000)] x 0.782
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1,600 < EC < 3,000
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[S$475 + 0.75 (EC - 1,600)] x 0.782
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EC > 3,000
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[S$1,525 + 1 (EC - 3,000)] x 0.782
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Example 1
If a car's engine capacity is 1,600cc, the Road Tax is as follows:
If a car's engine capacity is 1,600cc, the Road Tax is as follows:
Road Tax
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= [S$250 + 0.375 (1,600 - 1,000)] x 0.782
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= [S$250 + 0.375 (600)] x 0.782
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= [S$250 + 225] x 0.782
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= S$475 x 0.782
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= S$372
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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 to make up for the absence of a fuel duty. The Special Tax is payable in addition to the Road Tax of the vehicle.
The quantum of the Special Tax for diesel cars takes into account the particulate matter (PM) emissions.
Type of Car
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Special Tax
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Note
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|---|---|---|
Compressed Natural Gas (CNG)
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No longer be subjected to Special Tax, with effect from 1 January 2012.
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CNG duty is imposed at S$0.20 per kg.
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Petrol-CNG
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No longer be subjected to Special Tax, with effect from 1 January 2012.
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CNG duty is imposed at S$0.20 per kg.
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Diesel or Diesel-CNG
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Yes. Payable in addition to the Road Tax.
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See Special Tax Rate for Diesel Cars below
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Electric or Petro-Electric
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Not applicable
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DIESEL CARS
| Emission Standard |
Special Tax Rate
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Note
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|---|---|---|
Pre-Euro IV compliant
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6 times the Road Tax of an equivalent petrol-driven car
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Euro IV compliant
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4 times the Road Tax of an equivalent petrol-driven car
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For licensing period from 1 January 2006 to 30 June 2008
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Euro IV compliant
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S$0.625 per cc for 6 months, subject to a minimum payment of S$625 per 6 months
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For licensing period from 1 July 2008
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Euro V compliant
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S$0.625 per cc for 6 months, subject to a minimum payment of S$625 per 6 months
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For licensing period between 1 July 2008 and 31 December 2012
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Euro V compliant
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S$0.20 per cc for 6 months, subject to a minimum payment of S$200 per 6 months
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For licensing period from 1 January 2013
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| Engine Capacity |
6-monthly Special Tax
(From 1 July 2008) |
|---|---|
1,600cc
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1,600 x S$0.625 = S$1,000
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2,000cc
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2,000 x S$0.625 = S$1,250
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2,500cc
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2,500 x S$0.625 = S$1,563
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| Engine Capacity |
6-monthly Special Tax
(From 1 January 2013) |
|---|---|
1,600cc
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1,600 x S$0.20 = S$320
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2,000cc
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2,000 x S$0.20 = S$400
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2,500cc
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2,500 x S$0.20 = S$500
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Example 2
If a diesel car's engine capacity is 1,600cc, the 6-monthly Road Tax is S$372 (see Example 1 shown above).
If a diesel car's engine capacity is 1,600cc, the 6-monthly Road Tax is S$372 (see Example 1 shown above).
The 6-month Special Tax is as follows:
- If the car is not Euro IV or Euro V compliant, the Special Tax is:
= S$372 x 6
= S$2,232
Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is:
= S$372 + S$2,232
= S$2,604
- If the car is Euro IV compliant, the Special Tax is:
= 1,600cc x S$0.625
= S$1,000
Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is:
= S$372 + S$1,000
= S$1,372
- If the car is Euro V compliant, the Special Tax with effect from 1 January 2013 is:
= 1,600cc x S$0.20
= S$320
Therefore, the total 6-monthly Road Tax and Special Tax payable for this car is:
= S$372 + S$320
= S$692
= S$372 + S$320
= S$692
ELECTRIC OR PETROL-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.
A petrol-electric car uses a combined conventional gasoline engine and electric motor. The payable Road Tax is based on the engine capacity or the maximum motor power rating, whichever is higher.
Special Tax is not applicable to electric or petro-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)
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Road Tax
|
|---|---|
PR < 7.5
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S$200 x 0.782
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7.5 < PR < 32.5
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[S$200 + 2 (PR-7.5)] x 0.782
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32.5 < PR < 70
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[S$250 + 6 (PR-32.5)] x 0.782
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70 < PR < 157.5
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[S$475 + 12 (PR-70)] x 0.782
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PR > 157.5
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[S$1,525 + 16 (PR-157.5)] x 0.782
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Example
If a car's engine capacity is 1,490cc and has a maximum motor power rating of 33kW, the Road Tax is as follows:
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 + 0.375 (1,490 - 1,000)] x 0.782
|
= [S$250 + 0.375 (490)] x 0.782
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= [S$250 + 183.75] x 0.782
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= S$433.75 x 0.782
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= S$340
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Computation based on maximum motor power rating
Road Tax |
= [S$250 + 6(33 - 32.5)] x 0.782
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= [S$250 + 6(0.5)] x 0.782
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= [S$250 + 3] x 0.782
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= S$253 x 0.782
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= S$198
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Therefore, the Road Tax for the electric car is S$198 (for 6 months) or S$396 (for 12 months).
The Road Tax for the petrol-electric car is S$340 (for 6 months) or S$680 (for 12 months).
The Road Tax for the petrol-electric car is S$340 (for 6 months) or S$680 (for 12 months).
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
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10% of Road Tax
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More than 11 years old
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20% of Road Tax
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More than 12 years old
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30% of Road Tax
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More than 13 years old
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40% of Road Tax
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More than 14 years old
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50% of Road Tax
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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)
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Warrant Fee (>2.5 Months)
|
Additional Offer of Composition (>3 Months)
|
|---|---|---|---|---|
< 1,000cc
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S$10
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S$50
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S$15
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S$150
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1,001 - 1,600cc
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S$20
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S$50
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S$15
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S$150
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1,601 - 2,000cc
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S$30
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S$50
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S$15
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S$150
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2,001 - 3,000cc
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S$40
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S$50
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S$15
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S$150
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> 3001cc
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S$50
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S$50
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S$15
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S$150
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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.
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