LTA | Vehicle Tax Structure

When you buy and register a new vehicle, you will have to pay taxes and fees that make up its total upfront costs.

At a glance

Understanding Vehicle Taxes and Fees

Buying a new vehicle comes with taxes and fees which make up your total upfront vehicle costs.

They include:

Registration Fee (RF)
Additional Registration Fee (ARF)
Quota Premium for a Certificate of Entitlement (COE)
Road Tax
Excise Duty

There are different taxes and fees for registering each of the following vehicle types:

Car
Taxi
Motorcycle or Scooter
Goods Vehicle
Bus
Engineering Plant

Understanding vehicle taxes and fees

When you register a new vehicle, you will have to pay upfront vehicle costs. Apart from the Open Market Value (OMV), which is assessed by the Singapore Customs based on the cost, insurance and freight costs of the vehicle, the costs include taxes and fees such as:

Registration Fee (RF)
Additional Registration Fee (ARF)
Quota Premium for a Certificate of Entitlement (COE)
Road Tax
Excise Duty

Check the tax structure for registering your chosen vehicle type

Choose your vehicle type

Car Taxi Motorcycle or Scooter Goods Vehicle Bus Engineering Plant

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Tax structure for registering a Car

Note: From 1 January 2025, new registrations of diesel and diesel-natural gas cars (including imported used cars) and taxis will no longer be permitted. New registrations of diesel-electric and diesel-electric(plug-in) cars and taxis will still be permitted.

Registration Fee (RF)	$350
Additional Registration Fee (ARF) (For Cars registered with COEs obtained before the second COE bidding exercise in February 2023, or Cars that do not need to bid for COEs registered before 15 February 2023)	Vehicle Open Market Value (OMV)	ARF Rate (% of OMV to pay)
	First $20,000	100%
	Next $30,000 (i.e. $20,001 to $50,000)	140%
	Next $30,000 (i.e. $50,001 to $80,000)	180%
	Above $80,000 (i.e. $80,001 and above)	220%
Additional Registration Fee (ARF) (For Cars registered with COEs obtained from the second COE bidding exercise in February 2023 onwards, or Cars that do not need to bid for COEs registered on or after 15 February 2023)	Vehicle Open Market Value (OMV)	ARF Rate (% of OMV to pay)
	First $20,000	100%
	Next $20,000 (i.e. $20,001 to $40,000)	140%
	Next $20,000 (i.e. $40,001 to $60,000)	190%
	Next $20,000 (i.e. $60,001 to $80,000)	250%
	Above $80,000 (i.e. $80,001 and above)	320%
Certificate of Entitlement (COE) Category	A, B or E
Excise Duty	20% of OMV
Lifespan	None (except for tuition cars registered in the name of companies, where a 10-year statutory lifespan is applicable)
Used Car Surcharge	$10,000 For used cars that are imported, they must not be more than 3 years old at the time of application for registration in Singapore.
Road Tax (For Petrol, Petrol-Compressed Natural Gas (CNG), CNG or Diesel Cars)	Your road tax is calculated based on the engine capacity of your car:
	Engine Capacity (EC) in cc	6-Monthly Road Tax
	EC ≤ 600	$200 x 0.782
	600 < EC ≤ 1,000	[$200 + $0.125(EC - 600)] x 0.782
	1,000 < EC ≤ 1,600	[$250 + $0.375(EC - 1,000)] x 0.782
	1,600 < EC ≤ 3,000	[$475 + $0.75(EC - 1,600)] x 0.782
	EC > 3,000	[$1,525 + $1(EC - 3000)] x 0.782
Road Tax (For Electric Cars)	Your road tax is calculated based on the Power Rating (PR) of your car’s motor(s). PR is the maximum power output of your car’s motor(s). For cars with more than one motor, the maximum power output is derived from the total combined power ratings of all motors.
	Power Rating (PR) in kW	6-Monthly Road Tax
	PR ≤ 7.5	$200 x 0.782
	7.5 < PR ≤ 30	[$200 + $2(PR – 7.5)] x 0.782
	30 < PR ≤ 230	[$250 + $3.75(PR – 30)] x 0.782
	PR > 230	[$1,525 + $10(PR – 230)] x 0.782
Additional Flat Component of Road Tax (For Electric Cars)	As announced at Budget 2020, fully electric vehicles are levied with an Additional Flat Component (AFC) to partially cover the fuel excise duties paid by equivalent Internal Combustion Engine vehicles. The AFC is payable as part of road tax at each renewal. If your car is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC amount will apply from 1 January 2024. If your car is registered on or after 1 January 2021, the AFC you have to pay is as follows:
	Licensing Period	Annual Rate
	1 January 2021 - 31 December 2021	$200
	1 January 2022 - 31 December 2022	$400
	1 January 2023 onwards	$700
Road Tax (For Petrol-Electric Cars)	To find out your road tax, calculate road tax twice: first based on your car's engine capacity, then based on its maximum electric Power Rating (PR). The higher amount will be the road tax you have to pay. PR is the maximum power output of your car’s motor(s). For cars with more than one motor, the maximum power output is derived from the total combined power ratings of all motors.
Special Tax (For Diesel, Diesel-CNG or Diesel-Electric Cars)	Emission Standard	6-Monthly Special Tax Rate
	Pre-Euro IV compliant	6 times the Road Tax of an equivalent petrol-driven car less $100
	Euro IV compliant	$0.625 per cc for 6 months less $100 Subject to a minimum payment of $525 per 6 months
	Euro V or JPN2009 compliant	$0.20 per cc for 6 months less $100 Subject to a minimum payment of $100 per 6 months
Emission Rebate or Surcharge	An emission rebate or surcharge may apply under the Carbon Emission-Based Vehicle Scheme (CEVS) or the applicable Vehicular Emissions Scheme (VES), depending on when the car is registered.
Electric Vehicle Early Adoption Incentive (EEAI)	If you register a new or an imported used fully electric car from 1 January 2021 to 31 December 2025, you will receive an EEAI of up to 45% off the ARF. The EEAI, given in the form of a rebate, is capped at $20,000 for registration from 1 January 2021 to 31 December 2023 and $15,000 for registration from 1 January 2024 to 31 December 2025. The EEAI, coupled with the VES, allows you to enjoy combined cost savings of up to $40,000. EEAI and VES rebates will be used to offset your ARF. Electric cars registered from 1 January 2021 to 31 December 2021 are subject to a minimum ARF of $5,000 after utilisation of the EEAI/VES rebates (where appliable). To enable mass-market electric car buyers to benefit more fully from the combined EEAI and VES rebates, there is no minimum ARF for fully electric cars registered from 1 January 2022 to 31 December 2025.
Preferential Additional Registration Fee (PARF) (For Cars registered with COEs obtained before the second COE bidding exercise in February 2023, or Cars that do not need to bid for COEs registered before 15 February 2023)	If a car is not more than 10 years old at the point of deregistration, a PARF rebate may be granted if the car is eligible for PARF benefits. The PARF rebate is calculated based on your car’s age when it is deregistered and the actual ARF paid.
	Age of Car at Deregistration	PARF Rebate
	Not more than 5 years	75% of ARF paid
	Above 5 but not more than 6 years	70% of ARF paid
	Above 6 but not more than 7 years	65% of ARF paid
	Above 7 but not more than 8 years	60% of ARF paid
	Above 8 but not more than 9 years	55% of ARF paid
	Above 9 but not more than 10 years	50% of ARF paid
	More than 10 years	Nil
Preferential Additional Registration Fee (PARF) (For Cars registered with COEs obtained from the second COE bidding exercise in February 2023 onwards, or Cars that do not need to bid for COEs registered on or after 15 February 2023)	If a car is not more than 10 years old at the point of deregistration, a PARF rebate may be granted if the car is eligible for PARF benefits. ARF payable cars are subject to a PARF rebate cap of $60,000. The PARF rebate is calculated based on your car’s age when it is deregistered and the actual ARF paid.
	Age of Car at Deregistration	PARF Rebate
	Not more than 5 years	75% of ARF paid or $60,000 (whichever is lower)
	Above 5 but not more than 6 years	70% of ARF paid or $60,000 (whichever is lower)
	Above 6 but not more than 7 years	65% of ARF paid or $60,000 (whichever is lower)
	Above 7 but not more than 8 years	60% of ARF paid or $60,000 (whichever is lower)
	Above 8 but not more than 9 years	55% of ARF paid or $60,000 (whichever is lower)
	Above 9 but not more than 10 years	50% of ARF paid or $60,000 (whichever is lower)
	More than 10 years	Nil
Get the estimated car cost breakdown for your car's make and model in PDF format (PDF, 613kB) or Excel format (XLSX, 61kB).

Emission Rebates or Surcharges

Your car may qualify for additional rebates based on its emissions. These rebates are used to offset the car's ARF. There are three types of emission schemes:

Choose your taxi type

Non-Electric Taxi Electric Taxi

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Tax structure for registering a Non-Electric Taxi

Note: From 1 January 2025, new registrations of diesel and diesel-natural gas taxis will no longer be permitted. New registrations of diesel-electric and diesel-electric(plug-in) taxis will still be permitted.

Registration Fee (RF)	$350
Additional Registration Fee (ARF) (For Non-Electric Taxis registered on or after 15 February 2023)	Vehicle Open Market Value (OMV)	ARF Rate (% of OMV to pay)
	First $20,000	100%
	Next $20,000 (i.e. $20,001 to $40,000)	140%
	Next $20,000 (i.e. $40,001 to $60,000)	190%
	Next $20,000 (i.e. $60,001 to $80,000)	250%
	Above $80,000 (i.e. $80,001 and above)	320%
Certificate of Entitlement (COE) Category	Category A Prevailing Quota Premium for a COE for both new and replacement taxis PQP for non-electric taxis registered before 1 January 2025 that have not opted in for a 10-year statutory lifespan will be pro-rated for 8 years PQP will not be pro-rated for non-electric taxis registered: From 1 January 2025; or Before 1 January 2025 and have opted in for a 10-year statutory lifespan
Excise Duty	20% of OMV
Lifespan	Registered before 1 January 2025	8 years
Lifespan	Registered: From 1 January 2025; or Before 1 January 2025 and have opted in for a 10-year statutory lifespan	10 years
Road Tax (For Petrol, Petrol-Compressed Natural Gas (CNG), CNG or Diesel Taxis)	Your road tax is calculated based on the engine capacity of your taxi:
	Engine Capacity (EC) in cc	6-Monthly Road Tax
	EC ≤ 600	$200 x 0.782
	600 < EC ≤ 1,000	[$200 + $0.125(EC - 600)] x 0.782
	1,000 < EC ≤ 1,600	[$250 + $0.375(EC - 1,000)] x 0.782
	1,600 < EC ≤ 3,000	[$475 + $0.75(EC - 1,600)] x 0.782
	EC > 3,000	[$1,525 + $1(EC - 3000)] x 0.782
Road Tax (For Petrol-Electric Taxis)	To find out your road tax, calculate road tax twice: first based on your taxi's engine capacity, then based on its maximum electric power rating. The higher amount will be the road tax you have to pay.
Special Tax (For Diesel, Diesel-CNG or Diesel-Electric Taxis) Note: From 1 January 2025, new registration of Diesel and Diesel-CNG Taxis will no longer be permitted.	6-Monthly Special Tax Rate
	$1,700
Emission Rebate or Surcharge	An emission rebate or surcharge may apply under the Carbon Emission-Based Vehicle Scheme (CEVS) or the applicable Vehicular Emissions Scheme (VES), depending on when the non-electric taxi is registered.
Preferential Additional Registration Fee (PARF) (For Non-Electric Taxis registered before 15 February 2023)	If a non-electric taxi is not more than 10 years old at the point of deregistration, a PARF rebate may be granted if the non-electric taxi is eligible for PARF benefits. The PARF rebate is calculated based on your non-electric taxi’s age when it is deregistered and the actual ARF paid.
	Age of Non-Electric Taxi at Deregistration	PARF Rebate
	Not more than 5 years	75% of ARF paid
	Above 5 but not more than 6 years	70% of ARF paid
	Above 6 but not more than 7 years	65% of ARF paid
	Above 7 but not more than 8 years	60% of ARF paid
	*Above 8 but not more than 9 years	55% of ARF paid
	*Above 9 but not more than 10 years	50% of ARF paid
	*More than 10 years	Nil
	*For non-electric taxis registered from 1 January 2025, or before 1 January 2025 and have opted in for a 10-year statutory lifespan.
Preferential Additional Registration Fee (PARF) (For Non-Electric Taxis registered on or after 15 February 2023)	If a non-electric taxi is not more than 10 years old at the point of deregistration, a PARF rebate may be granted if the non-electric taxi is eligible for PARF benefits. ARF payable non-electric taxis are subject to a PARF rebate cap of $60,000. The PARF rebate is calculated based on your non-electric taxi’s age when it is deregistered and the actual ARF paid.
	Age of Non-Electric Taxi at Deregistration	PARF Rebate
	Not more than 5 years	75% of ARF paid or $60,000 (whichever is lower)
	Above 5 but not more than 6 years	70% of ARF paid or $60,000 (whichever is lower)
	Above 6 but not more than 7 years	65% of ARF paid or $60,000 (whichever is lower)
	Above 7 but not more than 8 years	60% of ARF paid or $60,000 (whichever is lower)
	*Above 8 but not more than 9 years	55% of ARF paid or $60,000 (whichever is lower)
	*Above 9 but not more than 10 years	50% of ARF paid or $60,000 (whichever is lower)
	*More than 10 years	Nil
	*For non-electric taxis registered from 1 January 2025, or before 1 January 2025 and have opted in for a 10-year statutory lifespan.

Emission Rebates or Surcharges

Your non-electric taxi may qualify for additional rebates based on its emissions. These rebates are used to offset the non-electric taxi’s ARF. There are three types of emissions schemes:

Tax structure for registering an Electric Taxi

Registration Fee (RF)	$350
Additional Registration Fee (ARF) (For Electric Taxis registered on or after 15 February 2023)	Vehicle Open Market Value (OMV)	ARF Rate (% of OMV to pay)
	First $20,000	100%
	Next $20,000 (i.e. $20,001 to $40,000)	140%
	Next $20,000 (i.e. $40,001 to $60,000)	190%
	Next $20,000 (i.e. $60,001 to $80,000)	250%
	Above $80,000 (i.e. $80,001 and above)	320%
Certificate of Entitlement (COE) Category	Category A Prevailing Quota Premium (PQP) for a COE for both new and replacement taxis PQP for electric taxis registered before 15 September 2022 that have not opted in for a 10-year statutory lifespan will be pro-rated for 8 years PQP will not be pro-rated for electric taxis registered: From 15 September 2022; or Before 15 September 2022 and have opted in for a 10-year statutory lifespan
Excise Duty	20% of OMV
Lifespan	Registered before 15 September 2022	8 years
Lifespan	Registered: From 15 September 2022; or Before 15 September 2022 and have opted in for a 10-year statutory lifespan	10 years
Road Tax (For Electric Taxis)	Power Rating (PR) in kW	6-Monthly Road Tax
	PR ≤ 7.5	$200 x 0.782
	7.5 < PR ≤ 30	[$200 + $2(PR – 7.5)] x 0.782
	30 < PR ≤ 230	[$250 + $3.75(PR – 30)] x 0.782
	PR > 230	[$1,525 + $10(PR – 230)] x 0.782
Additional Flat Component of Road Tax (For Electric Taxis)	As announced at Budget 2020, fully electric vehicles are levied with an Additional Flat Component (AFC) to partially cover the fuel excise duties paid by equivalent Internal Combustion Engine vehicles. The AFC is payable as part of road tax at each renewal. If your taxi is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC quantum will be applicable from 1 January 2024. If your taxi is registered on or after 1 January 2021, the AFC is phased in as follows:
	Licensing Period	Annual Rate
	1 January 2021 - 31 December 2021	$200
	1 January 2022 - 31 December 2022	$400
	1 January 2023 onwards	$700
Road Tax (For Petrol-Electric Taxis)	To find out your road tax, calculate road tax twice: first based on your taxi's engine capacity, then based on its maximum electric power rating. The higher amount will be the road tax you have to pay.
Emission Rebate or Surcharge	An emission rebate or surcharge may apply under the Carbon Emission-Based Vehicle Scheme (CEVS) or the applicable Vehicular Emissions Scheme (VES), depending on when the electric taxi is registered.
Electric Vehicle Early Adoption Incentive (EEAI)	If you register a fully electric taxi from 1 January 2021 to 31 December 2025, you will receive an EEAI of up to 45% off the ARF. The EEAI, given in the form of a rebate, is capped at $20,000 for registration from 1 January 2021 to 31 December 2023 and $15,000 for registration from 1 January 2024 to 31 December 2025. The EEAI, coupled with VES, allows you to enjoy combined cost savings of up to $52,500. EEAI and VES rebates will be used to offset your ARF. Electric taxis registered from 1 January 2021 to 31 December 2021 are subject to a minimum ARF of $5,000 after utilisation of the EEAL/VES rebates (where applicable). To enable mass-market electric car buyers to benefit more fully from the combined EEAI and VES rebates, there is no minimum ARF for fully electric taxis registered from 1 January 2022 to 31 December 2025.
Preferential Additional Registration Fee (PARF) (For Electric Taxis registered before 15 February 2023)	If an electric taxi is not more than 10 years old at the point of deregistration, a PARF rebate may be granted if the electric taxi is eligible for PARF benefits. The PARF rebate is calculated based on your electric taxi’s age when it is deregistered and the actual ARF paid.
	Age of Electric Taxi at Deregistration	PARF Rebate
	Not more than 5 years	75% of ARF paid
	Above 5 but not more than 6 years	70% of ARF paid
	Above 6 but not more than 7 years	65% of ARF paid
	Above 7 but not more than 8 years	60% of ARF paid
	*Above 8 but not more than 9 years	55% of ARF paid
	*Above 9 but not more than 10 years	50% of ARF paid
	*More than 10 years	Nil
	*For electric taxis registered from 15 September 2022, or before 15 September 2022 and have opted in for a 10-year statutory lifespan.
Preferential Additional Registration Fee (PARF) (For Electric Taxis registered on or after 15 February 2023)	If an electric taxi is not more than 10 years old at the point of deregistration, a PARF rebate may be granted if the electric taxi is eligible for PARF benefits. ARF payable electric taxis are subject to a PARF rebate cap of $60,000. The PARF rebate is calculated based on your electric taxi’s age when it is deregistered and the actual ARF paid.
	Age of Electric Taxi at Deregistration	PARF Rebate
	Not more than 5 years	75% of ARF paid or $60,000 (whichever is lower)
	Above 5 but not more than 6 years	70% of ARF paid or $60,000 (whichever is lower)
	Above 6 but not more than 7 years	65% of ARF paid or $60,000 (whichever is lower)
	Above 7 but not more than 8 years	60% of ARF paid or $60,000 (whichever is lower)
	*Above 8 but not more than 9 years	55% of ARF paid or $60,000 (whichever is lower)
	*Above 9 but not more than 10 years	50% of ARF paid or $60,000 (whichever is lower)
	*More than 10 years	Nil
	*For electric taxis registered from 15 September 2022, or before 15 September 2022 and have opted in for a 10-year statutory lifespan.

Emission Rebates or Surcharges

Your electric taxi may qualify for additional rebates based on its emissions. These rebates are used to offset the electric taxi’s ARF. There are three types of emissions schemes:

Tax structure for registering a Motorcycle or Scooter

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	Vehicle Open Market Value (OMV)	ARF Rate (% of OMV to pay)
	First $5,000	15%
	Next $5,000 (i.e. $5,001 to $10,000)	50%
	Above $10,000 (i.e. $10,001 and above)	100%
Certificate of Entitlement (COE) Category	D
Excise Duty	12% of OMV
Lifespan	None
Road Tax (For Petrol Motorcycle or Scooter)	Your road tax is calculated based on the engine capacity of your motorcycle or scooter:
	Engine Capacity (EC) in cc	6-Monthly Road Tax
	EC ≤ 200	$40 x 0.782
	200 < EC ≤ 1,000	[$40 + $0.15(EC - 200)] x 0.782
	EC > 1,000	[$160 + $0.3(EC - 1,000)] x 0.782
Additional Petrol Duty Rebate (For Petrol and Petrol-Hybrid Motorcycles or Scooters)	Individual owners of petrol and petrol-hybrid motorcycles or scooters with engine capacity of up to 400cc, registered as at the close of 16 February 2021, will receive additional Petrol Duty Rebate at the following amounts:
	Engine Capacity	Amount of additional Petrol Duty Rebate
	200cc and below	$80
	201 to 400cc	$50
	The additional Petrol Duty Rebate will be disbursed in cash progressively from mid-May 2021, through GIRO or PayNow (NRIC). Eligible owners will be notified via SMS when the additional Petrol Duty Rebate has been credited to their bank accounts. Individual motorcycle owners who wish to receive the additional Petrol Duty Rebate via GIRO should ensure that they update their bank account details with LTA at go.gov.sg/ltaupdate or register their PayNow (NRIC) with their banks by 15 May 2021. Please refer to LTA News Release for more information on the additional Petrol Duty Rebate here.
Road Tax (For Electric Motorcycle or Scooter)	Your road tax is calculated based on the Power Rating (PR) of your vehicle’s motor(s). PR is the maximum power output of your vehicle’s motor(s). For vehicles with more than one motor, the maximum power output is derived from the total combined power ratings of all motors.
	Power Rating (PR) in kW	6-Monthly Road Tax
	PR ≤ 10	$40 x 0.782
	10 < PR ≤ 96	[$40 + $1.4(PR - 10)] x 0.782
	PR > 96	[$160 + $2.4(PR - 96)] x 0.782
Additional Flat Component of Road Tax (For Electric Motorcycle or Scooter)	As announced at Budget 2020, fully electric vehicles are levied with an Additional Flat Component (AFC) to partially cover the fuel excise duties paid by equivalent Internal Combustion Engine vehicles. The AFC is payable as part of road tax at each renewal. If your motocycle or scooter is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC amount will apply from 1 January 2024. If your motorcycle or scooter is registered on or after 1 January 2021, the AFC you have to pay is as follows:
	Licensing Period	Annual Rate
	1 January 2021 - 31 December 2021	$50
	1 January 2022 - 31 December 2022	$100
	1 January 2023 onwards	$200
Preferential Additional Registration Fee (PARF)	None

Choose your goods vehicle type

Light Goods Vehicle Heavy Goods Vehicle Very Heavy Goods Vehicle Goods-cum-Passengers Vehicle

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Tax structure for registering a Light Goods Vehicle

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax (For Diesel, Diesel Hybrid, Petrol, Petrol Hybrid and Electric Light Goods Vehicles)	Your road tax is calculated based on the maximum laden weight of your goods vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
		Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	MLW ≤ 3.5	$213	$170
Additional Flat Component of Road Tax (For Electric Light Goods Vehicles)	As announced at Budget 2020, fully electric vehicles are levied with an Additional Flat Component (AFC) to partially cover the fuel excise duties paid by equivalent Internal Combustion Engine vehicles. The AFC is payable as part of road tax at each renewal. For electric light goods vehicle registered on or after 1 January 2021, the AFC per year is $190.
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your light goods vehicle with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your light goods vehicle (LGV) has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

Under the CVES, vehicles are classified into Bands A, B, or C based on their worst-performing pollutant among the following: carbon dioxide (CO₂), hydrocarbons (HC), carbon monoxide (CO), nitrogen oxides (NOx), and particulate matter (PM) emissions.

In addition, if you register an electric or plug-in hybrid LGV, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering a LGV, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

Tax structure for registering a Heavy Goods Vehicle

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax (For Diesel, Diesel Hybrid, Petrol, Petrol Hybrid and Electric Heavy Goods Vehicles)	Your road tax is calculated based on the maximum laden weight of your goods vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
		Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	3.5 < MLW ≤ 7	$328	$262
	7 < MLW ≤ 11	$362	$289
	11 < MLW ≤ 16	$489	$391
Additional Flat Component of Road Tax (For Electric Heavy Goods Vehicles)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric heavy goods vehicles. If your heavy goods vehicle is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your heavy goods vehicle is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate
	1 January 2026 - 31 December 2026		$100
	1 January 2027 - 31 December 2027		$150
	1 January 2028 onwards		$250
Preferential Additional Registration Fee (PARF)	None

Tax structure for registering a Very Heavy Goods Vehicle

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax (For Diesel, Diesel Hybrid, Petrol, Petrol Hybrid and Electric Very Heavy Goods Vehicles)	Your road tax is calculated based on the maximum laden weight of your goods vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	Maximum Laden Weight (MLW) in metric tonnes	Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	16 < MLW ≤ 20 (2 axles)	$850	$680
	16 < MLW ≤ 20 (3 axles)	$553	$442
	20 < MLW ≤ 26	$765	$612
	26 < MLW ≤ 32	$765	$612
	32 < MLW ≤ 40 (4 axles)	$1,190	$952
	32 < MLW ≤ 40 (>5 axles)	$850	$680
	40 < MLW ≤ 55	$1,275	$1,020
	MLW > 55	$1,488	$1,190
Road Tax (For Prime Movers)	MLW ≤ 20	$553	$442
	20 < MLW ≤ 26	$765	$612
	26 < MLW ≤ 32	$765	$612
	32 < MLW ≤ 40	$850	$680
	40 < MLW ≤ 55	$1,275	$1,020
	MLW > 55	$1,488	$1,190
Additional Flat Component of Road Tax (For Electric Very Heavy Goods Vehicles, including Prime Movers)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric very heavy goods vehicles, including Prime Movers. If your very heavy goods vehicle is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your very heavy goods vehicle is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate
	1 January 2026 - 31 December 2026		$100
	1 January 2027 - 31 December 2027		$150
	1 January 2028 onwards		$250
Preferential Additional Registration Fee (PARF)	None

Tax structure for registering a Goods-cum-Passengers Vehicle

Registration Fee (RF)	$350
Additional Registration Fee (ARF) (For Goods-cum-Passengers Vehicles registered with COEs obtained before the second COE bidding exercise in February 2023)	Goods-cum-passengers vehicles with Maximum Laden Weight (MLW) of up to 5 metric tonnes:
	Vehicle Open Market Value (OMV)			ARF Rate (% of OMV to pay)
	First $20,000			100%
	Next $30,000 (i.e. $20,001 to $50,000)			140%
	Next $30,000 (i.e. $50,001 to $80,000)			180%
	Above $80,000 (i.e. $80,001 and above)			220%
	Goods-cum-passengers vehicles with MLW above 5 metric tonnes will be registered as heavy goods vehicles, ARF: 5% of OMV
Additional Registration Fee (ARF) (For Goods-cum-Passengers Vehicles registered with COEs obtained from the second COE bidding exercise in February 2023 onwards)	Goods-cum-passengers vehicles with Maximum Laden Weight (MLW) of up to 5 metric tonnes:
	Vehicle Open Market Value (OMV)			ARF Rate (% of OMV to pay)
	First $20,000			100%
	Next $20,000 (i.e. $20,001 to $40,000)			140%
	Next $20,000 (i.e. $40,001 to $60,000)			190%
	Next $20,000 (i.e. $60,001 to $80,000)			250%
	Above $80,000 (i.e. $80,001 and above)			320%
	Goods-cum-passengers vehicles with MLW above 5 metric tonnes will be registered as heavy goods vehicles, ARF: 5% of OMV
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax (For Diesel, Diesel Hybrid, Petrol and Petrol Hybrid Goods-cum-Passengers Vehicles)	Your road tax is calculated based on the maximum laden weight of your goods-cum-passengers vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
		Diesel and Diesel Hybrid	Petrol and Petrol Hybrid
	MLW ≤ 3.5	$372	$298
	MLW > 3.5	$487	$390
Road Tax (For Electric Goods-cum-Passengers Vehicles not exceeding 3.5 metric tonnes)	Your road tax is calculated based on the maximum laden weight of your goods-cum-passengers vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	MLW ≤ 3.5	$298
Additional Flat Component of Road Tax (For Electric Goods-cum-Passengers Vehicles not exceeding 3.5 metric tonnes)	As announced at Budget 2020, fully electric vehicles are levied with an Additional Flat Component (AFC) to partially cover the fuel excise duties paid by equivalent Internal Combustion Engine vehicles. The AFC is payable as part of road tax at each renewal. For goods-cum-passengers vehicle registered on or after 1 January 2021, the AFC per year is $190.
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your goods-cum-passengers vehicle with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your goods-cum-passengers vehicle (GPV) has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

In addition, if you register an electric or plug-in hybrid GPV, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering a GPV, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

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Tax structure for registering an Omnibus

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV), unless otherwise approved by LTA
Certificate of Entitlement (COE) Category	Exempted
Excise Duty	Exempted
Lifespan	17 years
Road Tax	Your road tax is calculated based on the number of seats and maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	30 seats or less	MLW ≤ 3.5	$319	$255
		3.5 < MLW ≤ 7	$328	$262
		7 < MLW ≤ 11	$362	$289
		11 < MLW ≤ 16	$489	$391
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
	31 seats or more	3.5 < MLW ≤ 7	$434	$347
		7 < MLW ≤ 11	$468	$374
		11 < MLW ≤ 16	$595	$476
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
Additional Flat Component of Road Tax (For Electric Buses)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric buses. If your bus is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your bus is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate for Small Buses (MLW ≤ 3.5 metric tonnes)	Annual Rate for Large Buses (MLW > 3.5 metric tonnes)
	1 January 2026 - 31 December 2026		$50	$200
	1 January 2027 - 31 December 2027		$100	$350
	1 January 2028 onwards		$190	$550
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your omnibus with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your omnibus has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

In addition, if you register an electric or plug-in hybrid omnibus, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering an omnibus, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

Tax structure for registering an Excursion Bus

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax	Your road tax is calculated based on the number of seats and maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	30 seats or less	MLW ≤ 3.5	$319	$255
		3.5 < MLW ≤ 7	$328	$262
		7 < MLW ≤ 11	$362	$289
		11 < MLW ≤ 16	$489	$391
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
	31 seats or more	3.5 < MLW ≤ 7	$434	$347
		7 < MLW ≤ 11	$468	$374
		11 < MLW ≤ 16	$595	$476
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
Additional Flat Component of Road Tax (For Electric Buses)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric buses. If your bus is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your bus is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate for Small Buses (MLW ≤ 3.5 metric tonnes)	Annual Rate for Large Buses (MLW > 3.5 metric tonnes)
	1 January 2026 - 31 December 2026		$50	$200
	1 January 2027 - 31 December 2027		$100	$350
	1 January 2028 onwards		$190	$550
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your excursion bus with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your excursion bus has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

In addition, if you register an electric or plug-in hybrid excursion bus, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering an excursion bus, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

Tax structure for registering a Private Bus

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax	Your road tax is calculated based on the number of seats and maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	30 seats or less	MLW ≤ 3.5	$319	$255
		3.5 < MLW ≤ 7	$328	$262
		7 < MLW ≤ 11	$362	$289
		11 < MLW ≤ 16	$489	$391
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
	31 seats or more	3.5 < MLW ≤ 7	$434	$347
		7 < MLW ≤ 11	$468	$374
		11 < MLW ≤ 16	$595	$476
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
Additional Flat Component of Road Tax (For Electric Buses)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric buses. If your bus is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your bus is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate for Small Buses (MLW ≤ 3.5 metric tonnes)	Annual Rate for Large Buses (MLW > 3.5 metric tonnes)
	1 January 2026 - 31 December 2026		$50	$200
	1 January 2027 - 31 December 2027		$100	$350
	1 January 2028 onwards		$190	$550
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your private bus with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your private bus has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

In addition, if you register an electric or plug-in hybrid private bus, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering a private bus, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

Tax structure for registering a Private Hire Bus

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	C or E
Excise Duty	Exempted
Lifespan	20 years
Road Tax	Your road tax is calculated based on the number of seats and maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	30 seats or less	MLW ≤ 3.5	$319	$255
		3.5 < MLW ≤ 7	$328	$262
		7 < MLW ≤ 11	$362	$289
		11 < MLW ≤ 16	$489	$391
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
	31 seats or more	3.5 < MLW ≤ 7	$434	$347
		7 < MLW ≤ 11	$468	$374
		11 < MLW ≤ 16	$595	$476
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
Additional Flat Component of Road Tax (For Electric Buses)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric buses. If your bus is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your bus is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate for Small Buses (MLW ≤ 3.5 metric tonnes)	Annual Rate for Large Buses (MLW > 3.5 metric tonnes)
	1 January 2026 - 31 December 2026		$50	$200
	1 January 2027 - 31 December 2027		$100	$350
	1 January 2028 onwards		$190	$550
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your private hire bus with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your private hire bus has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

In addition, if you register an electric or plug-in hybrid private hire bus, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering a private hire bus, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

Tax structure for registering a School Bus

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	5% of Open Market Value (OMV)
Certificate of Entitlement (COE) Category	Exempted
Excise Duty	Exempted
Lifespan	20 years
AWC Permit Fee	$10
Road Tax	Your road tax is calculated based on the number of seats and maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	Diesel and Diesel Hybrid	Petrol, Petrol Hybrid and Electric
	30 seats or less	MLW ≤ 3.5	$319	$255
		3.5 < MLW ≤ 7	$328	$262
		7 < MLW ≤ 11	$362	$289
		11 < MLW ≤ 16	$489	$391
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
	31 seats or more	3.5 < MLW ≤ 7	$434	$347
		7 < MLW ≤ 11	$468	$374
		11 < MLW ≤ 16	$595	$476
		16 < MLW ≤ 20 (3 axles)	$553	$442
		16 < MLW ≤ 20 (2 axles)	$850	$680
		20 < MLW ≤ 26 (3 axles)	$765	$612
Additional Flat Component of Road Tax (For Electric Buses)	As announced at Budget 2025, the Government will introduce the Additional Flat Component of Road Tax (AFC) for electric buses. If your bus is registered before 1 January 2026, the AFC is waived for 3 years from 1 January 2026 to 31 December 2028. The full AFC amount will apply from 1 January 2029. If your bus is registered on or after 1 January 2026, the AFC you have to pay is as follows:
	Licensing Period		Annual Rate for Small Buses (MLW ≤ 3.5 metric tonnes)	Annual Rate for Large Buses (MLW > 3.5 metric tonnes)
	1 January 2026 - 31 December 2026		$50	$200
	1 January 2027 - 31 December 2027		$100	$350
	1 January 2028 onwards		$190	$550
Emission Incentive or Surcharge	An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your school bus with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2027.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your school bus has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES).

In addition, if you register an electric or plug-in hybrid school bus, fossil fuels will need to be burnt to generate the electricity to charge your vehicle. Burning of fossil fuels generates CO₂. As such, you will need to add these additional CO₂ emissions, before referring to the table below. Your total CO₂ emissions would be the CO₂ emissions for the vehicle plus the CO₂generated from electricity consumption. (The CO₂ generated from electricity consumption is calculated at 0.4g of the CO₂ per watt-hour.)

You can refer to the tables below for more details on the Band A, B, and C classifications. If you are registering a school bus, for yourself or on behalf of someone else, that qualifies for Band A, please read the full terms and conditions (PDF, 149kB) pertaining to the CVES incentive. For clarifications on the CVES (such as on disbursement of CVES incentive, etc), you may send your enquires to NEA using the online feedback form.

Tax structure for registering an Engineering Plant

Registration Fee (RF)	$350
Additional Registration Fee (ARF)	Exempted, except for: Concrete and cement mixers where ARF is 5% of Open Market Value
Certificate of Entitlement (COE) Category	Exempted, except for: Concrete and cement mixers where COE Category is C or E
Excise Duty	Exempted
Lifespan	None
Road Tax	Exempted, except for: Concrete and cement mixers, cranes and concrete pumps where road tax is the same as goods vehicles
Preferential Additional Registration Fee (PARF)	None

CEVS bandings, rebates and surcharges
Band	Carbon Dioxide Emission (CO₂g/km)	Rebate (Subject to a minimum ARF of $5,000)	Surcharge
A1	CO₂ ≤ 95	$30,000	-
A2	95 < CO₂ ≤ 105	$15,000	-
A3	105 < CO₂ ≤ 120	$10,000	-
A4	120 < CO₂ ≤ 135	$5,000	-
B	135 < CO₂ ≤ 185	$0	$0
C1	185 < CO₂ ≤ 200	-	$5,000
C2	200 < CO₂ ≤ 215	-	$10,000
C3	215 < CO₂ ≤ 230	-	$15,000
C4	230 < CO₂	-	$30,000

VES bandings, rebates and surcharges
Band	CO₂(g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM* (mg/km)	Rebate (Subject to a minimum ARF of $5,000)	Surcharge
A1	A1 ≤ 90	A1 ≤ 0.020	A1 ≤ 0.150	A1 ≤ 0.007	A1 = 0	$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	$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	$0	$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	-	$10,000
C2	C2 > 185	C2 > 0.075	C2 > 0.350	C2 > 0.030	C2 > 2.0	-	$20,000

Enhanced VES bandings, rebates and surcharges
Band	CO₂(g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM (mg/km)	Rebate*	Surcharge**
A1	A1 ≤ 90	A1 ≤ 0.020	A1 ≤ 0.150	A1 ≤ 0.007	A1 = 0	$25,000	-
A2	90 < A2 ≤ 125	0.020 < A2 ≤ 0.036	0.150 < A2 ≤ 0.190	0.007 < A2 ≤ 0.013	0.0 < A2 ≤ 0.3	$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	$0	$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	-	$15,000
C2	C2 > 185	C2 > 0.075	C2 > 0.350	C2 > 0.030	C2 > 2.0	-	$25,000

VES bandings, rebates and surcharges
Band	CO₂(g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM (mg/km)	Rebate*	Surcharge
A1	A1 ≤ 90	A1 = 0	A1 = 0	A1 = 0	A1 = 0	$25,000	-
A2	90 < A2 ≤ 120	0 < A2 ≤ 0.024	0 < A2 ≤ 0.190	0. < A2 ≤ 0.009	0.0 < A2 ≤ 0.3	$5,000	-
B	120 < B ≤ 159	0.024 < B ≤ 0.029	0.190 < B ≤ 0.270	0.009 < B ≤ 0.018	0.3 < B ≤ 0.4	$0	$0
C1	159 < C1 ≤ 182	0.029 < C1 ≤ 0.040	0.270 < C1 ≤ 0.350	0.018 < C1 ≤ 0.022	0.4 < C1 ≤ 1.0	-	$15,000
C2	C2 > 182	C2 > 0.040	C2 > 0.350	C2 > 0.022	C2 > 1.0	-	$25,000

Revised VES bandings, rebates and surcharges
Band	CO₂(g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM (mg/km)	Rebate*	Surcharge
A1	A1 ≤ 90	A1 = 0	A1 = 0	A1 = 0	A1 = 0	$25,000	-
A2	90 < A2 ≤ 120	0 < A2 ≤ 0.024	0 < A2 ≤ 0.190	0. < A2 ≤ 0.009	0.0 < A2 ≤ 0.3	$2,500	-
B	120 < B ≤ 159	0.024 < B ≤ 0.029	0.190 < B ≤ 0.270	0.009 < B ≤ 0.018	0.3 < B ≤ 0.4	$0	$0
C1	159 < C1 ≤ 182	0.029 < C1 ≤ 0.040	0.270 < C1 ≤ 0.350	0.018 < C1 ≤ 0.022	0.4 < C1 ≤ 1.0	-	$15,000
C2	C2 > 182	C2 > 0.040	C2 > 0.350	C2 > 0.022	C2 > 1.0	-	$25,000

CEVS bandings, rebates and surcharges
Band	Carbon Dioxide Emission (CO₂g/km)	Rebate (Subject to a minimum ARF of $5,000)	Surcharge
A1	CO₂ ≤ 95	$30,000	-
A2	95 < CO₂ ≤ 105	$15,000	-
A3	105 < CO₂ ≤ 120	$10,000	-
A4	120 < CO₂ ≤ 135	$5,000	-
B	135 < CO₂ ≤ 185	$0	$0
C1	185 < CO₂ ≤ 200	-	$5,000
C2	200 < CO₂ ≤ 215	-	$10,000
C3	215 < CO₂ ≤ 230	-	$15,000
C4	230 < CO₂	-	$30,000

CVES bandings, incentives and surcharges
Band	CO₂ (g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM (mg/km)	Incentive	Surcharge
A	A ≤ 150	A = 0.0	A = 0.0	A = 0.0	A = 0.0	+$30,000	-
B	150 < B ≤ 280	0.0 < B ≤ 0.039	0.0 < B ≤ 0.27	0.0 < B ≤ 0.008	0.0 < B ≤ 0.9	+$10,000	-
C	C > 280	C > 0.039	C > 0.27	C > 0.008	C > 0.9	-	-$10,000

VES bandings, rebates and surcharges
Band	CO₂(g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM* (mg/km)	Rebate (Subject to a minimum ARF of $5,000)	Surcharge
A1	A1≤90	A1≤0.020	A1≤0.150	A1≤0.007	A=1≤0.0	$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	$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	$0	$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	-	$15,000
C2	C2>185	C2>0.075	C2>0.350	C2>0.030	C2>2.0	-	$30,000

VES bandings, rebates and surcharges
Band	CO₂(g/km)	HC (g/km)	CO (g/km)	NO_x (g/km)	PM* (mg/km)	Rebate (Subject to a minimum ARF of $5,000)	Surcharge
A1	A1≤90	A1≤0.020	A1≤0.150	A1≤0.007	A=1≤0.0	$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	$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	$0	$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	-	$15,000
C2	C2>185	C2>0.075	C2>0.350	C2>0.030	C2>2.0	-	$30,000

Vehicle Tax Structure

At a glance

Understanding vehicle taxes and fees

Check the tax structure for registering your chosen vehicle type

Choose your vehicle type

Tax structure for registering a Car

Carbon Emission-Based Vehicle Scheme (CEVS) For Cars Registered From 1 July 2015 to 31 December 2017

CEVS bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Cars Registered From 1 January 2018 to 31 December 2020

VES bandings, rebates and surcharges

Enhanced Vehicular Emissions Scheme (VES) For Cars Registered From 1 January 2021 to 31 December 2023

Enhanced VES bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Cars Registered From 1 January 2024 to 31 December 2024

VES bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Cars Registered From 1 January 2025 to 31 December 2025

Revised VES bandings, rebates and surcharges

Choose your taxi type

Tax structure for registering a Non-Electric Taxi

Carbon Emission-Based Vehicle Scheme (CEVS) For Non-Electric Taxis Registered From 1 July 2015 to 31 December 2017

CEVS bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Non-Electric Taxis Registered From 1 January 2018 to 31 December 2020

VES bandings, rebates and surcharges

Enhanced Vehicular Emissions Scheme (VES) For Non-Electric Taxis Registered From 1 January 2021 to 31 December 2023

Enhanced VES bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Non-Electric Taxis Registered From 1 January 2024 to 31 December 2024

VES bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Non-Electric Taxis Registered From 1 January 2025 to 31 December 2025

VES bandings, rebates and surcharges

Tax structure for registering an Electric Taxi

Carbon Emission-Based Vehicle Scheme (CEVS) For Electric Taxis Registered From 1 July 2015 to 31 December 2017

CEVS bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Electric Taxis Registered From 1 January 2018 to 31 December 2020

VES bandings, rebates and surcharges

Enhanced Vehicular Emissions Scheme (VES) For Electric Taxis Registered From 1 January 2021 to 31 December 2023

Enhanced VES bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Electric Taxis Registered From 1 January 2024 to 31 December 2024

VES bandings, rebates and surcharges

Vehicular Emissions Scheme (VES) For Electric Taxis Registered From 1 January 2025 to 31 December 2025

VES bandings, rebates and surcharges

Tax structure for registering a Motorcycle or Scooter

Choose your goods vehicle type

Tax structure for registering a Light Goods Vehicle

Commercial Vehicle Emissions Scheme (CVES) For Light Goods Vehicles Registered From 1 April 2021 to 31 March 2023

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Light Goods Vehicles Registered From 1 April 2023 to 31 March 2025

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Light Goods Vehicles Registered From 1 April 2025 to 31 March 2027

CVES bandings, incentives and surcharges

Tax structure for registering a Heavy Goods Vehicle

Tax structure for registering a Very Heavy Goods Vehicle

Tax structure for registering a Goods-cum-Passengers Vehicle

Commercial Vehicle Emissions Scheme (CVES) For Goods-cum-Passengers Vehicles Registered From 1 April 2021 to 31 March 2023

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Goods-cum-Passengers Vehicles Registered From 1 April 2023 to 31 March 2025

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Goods-cum-Passengers Vehicles Registered From 1 April 2025 to 31 March 2027

CVES bandings, incentives and surcharges

Choose your bus type

Tax structure for registering an Omnibus

Commercial Vehicle Emissions Scheme (CVES) For Omnibuses Registered From 1 April 2021 to 31 March 2023

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Omnibuses Registered From 1 April 2023 to 31 March 2025

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Omnibuses Registered From 1 April 2025 to 31 March 2027

CVES bandings, incentives and surcharges

Tax structure for registering an Excursion Bus

Commercial Vehicle Emissions Scheme (CVES) For Excursion Buses Registered From 1 April 2021 to 31 March 2023

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Excursion Buses Registered From 1 April 2023 to 31 March 2025

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Excursion Buses Registered From 1 April 2025 to 31 March 2027

CVES bandings, incentives and surcharges

Tax structure for registering a Private Bus

Commercial Vehicle Emissions Scheme (CVES) For Private Buses Registered From 1 April 2021 to 31 March 2023

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Private Buses Registered From 1 April 2023 to 31 March 2025

CVES bandings, incentives and surcharges

Commercial Vehicle Emissions Scheme (CVES) For Private Buses Registered From 1 April 2025 to 31 March 2027

CVES bandings, incentives and surcharges

Tax structure for registering a Private Hire Bus