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

Registration Fee (RF)	$220
Additional Registration Fee (ARF)	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%
	Above $50,000	180%
Certificate of Entitlement (COE) Category	A, B or E
Excise Duty	20% of OMV
Lifespan	None (except 10 years for Tuition Cars)
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, registered before 1 January 2021)	Your road tax, payable from now to 31 December 2020, is calculated based on the power rating of your car:
	Power Rating (PR) in kW	6-Monthly Road Tax
	PR ≤ 7.5	$200 x 0.782
	7.5 < PR ≤ 32.5	[$200 + $2(PR – 7.5)] x 0.782
	32.5 < PR ≤ 70	[$250 + $6(PR – 32.5)] x 0.782
	70 < PR ≤ 157.5	[$475 + $12(PR – 70)] x 0.782
	PR > 157.5	[$1,525 + $16(PR – 157.5)] x 0.782
	Your road tax, payable from 1 January 2021, is calculated based on the power rating of your car:
	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 ≤ 90	[$250 + $3.75(PR – 30)] x 0.782
	90 < PR ≤ 230	[$475 + $7.50(PR – 90)] x 0.782
	PR > 230	[$1,525 + $10(PR – 230)] x 0.782
	For existing electric car owners who have already paid the road tax for the period beyond 1 January 2021 based on the existing road tax schedule, any excess road tax paid will be used to offset the amount payable at the next road tax renewal.
Road Tax (For Electric Cars, registered on or after 1 January 2021)	Your road tax is calculated based on the power rating of your car:
	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 ≤ 90	[$250 + $3.75(PR – 30)] x 0.782
	90 < PR ≤ 230	[$475 + $7.50(PR – 90)] x 0.782
	PR > 230	[$1,525 + $10(PR – 230)] x 0.782
Additional Flat Component of Road Tax (For Electric Cars)	The annual Additional Flat Component (AFC) is $700. It applies from 1 January 2021 onwards. 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. The higher amount will be the road tax you have to pay. From 1 January 2021, road tax payable based on maximum electric power rating shall be computed using the revised road tax schedule of electric cars.
Special Tax (For Diesel or Diesel-CNG 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), Vehicular Emissions Scheme (VES) or enhanced 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 2023, you will receive an Electric Vehicle Early Adoption Incentive (EEAI). This will give you a rebate, capped at $20,000, of up to 45% off the ARF. The EEAI, coupled with the enhanced VES, allows you to enjoy combined cost savings of up to $45,000. EEAI and VES rebates will be used to offset your ARF. You still have to pay a minimum of $5,000 for the ARF, even if the combined EEAI and VES rebates are able to fully offset the ARF.
Preferential Additional Registration Fee (PARF)	When a car is deregistered before 10 years old, 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.
	Age of Car at Deregistration	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
	Above 8 years but not exceeding 9 years	55% of ARF paid
	Above 9 years but not exceeding 10 years	50% of ARF paid
	Above 10 years	Nil
Get the estimated car cost breakdown for your car's make and model in PDF or Excel formats.

Emission Rebate or Surcharge

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 emissions schemes:

Tax structure for registering a Taxi

Registration Fee (RF)	$220
Additional Registration Fee (ARF)	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%
	Above $50,000	180%
Certificate of Entitlement (COE) Category	Category A Prevailing Quota Premium for a COE for both new and replacement taxis Pro-rated for 8 years
Excise Duty	20% of OMV
Lifespan	8 years
Road Tax *not subjected to Road Tax Surcharge	Taxis registered from 1 January 2021 will follow the road tax structure of private cars. For taxis registered before 1 January 2021, they will continue with the flat rate of $510 per 6 months till 30 June 2022. Taxis that use diesel are subjected to Special Tax in addition to Regular Road Tax.
	Current Road Tax Scheme for Taxis Registered before 1 January 2021 (valid until 30 June 2022)	6-Monthly Road Tax
	Regular Road Tax	$510
	Special Tax (for diesel taxis)	$1,700
Road Tax Surcharge	None
Emission Rebate or Surcharge	An emission rebate or surcharge may apply under the Carbon Emission-Based Vehicle Scheme (CEVS), Vehicular Emissions Scheme (VES) or enhanced VES, depending on when the taxi is registered.
Electric Vehicle Early Adoption Incentive (EEAI)	If you register a fully electric taxi from 1 January 2021 to 31 December 2023, you will receive an Electric Vehicle Early Adoption Incentive (EEAI). This will give you a rebate, capped at $20,000, of up to 45% off the ARF. The EEAI, coupled with the enhanced VES, allows you to enjoy combined cost savings of up to $57,500. EEAI and VES rebates will be used to offset your ARF. You still have to pay a minimum of $5,000 for the ARF, even if the combined EEAI and VES rebates are able to fully offset the ARF.
Preferential Additional Registration Fee (PARF)	When a taxi is deregistered before 8 years old, a PARF rebate may be granted if the taxi is eligible for PARF benefits. The PARF rebate is calculated based on your taxi’s age when it is deregistered.
	Age of Taxi at Deregistration	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

Road tax changes for Taxis

Taxis registered from 1 January 2021 will follow the road tax structure of private cars. For taxis registered before 1 January 2021, they will continue with the flat rate of $510 per 6 months till 30 June 2022.

Emission Rebates or Surcharges

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

Tax structure for registering a Motorcycle or Scooter

Registration Fee (RF)	$220
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	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
Road Tax (For Electric Motorcycle or Scooter)	Your road tax, is calculated based on the power rating of your motorcycle or scooter:
	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)	The annual Additional Flat Component (AFC) is $200. It applies from 1 January 2021 onwards. If your motorcycle 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-Passenger Vehicle

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Tax structure for registering a Light Goods Vehicle

Registration Fee (RF)	$220
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 and Petrol Hybrid 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 and Petrol Hybrid
	MLW ≤ 3.5	$213	$170
Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Road Tax (For 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
	MLW ≤ 3.5	$170
Additional Flat Component of Road Tax (For Electric Light Goods Vehicles)	The annual Additional Flat Component (AFC) is $190. It applies from 1 January 2021 onwards. If your goods vehicle 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 goods vehicle 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	$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 2023.
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). If your LGV is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your LGV is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your LGV is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Tax structure for registering a Heavy Goods Vehicle

Registration Fee (RF)	$220
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 maximum laden weight of your goods vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
		Diesel and Diesel Hybrid		Green and Petrol
	3.5 < MLW ≤ 7	$328		$262
	7 < MLW ≤ 11	$362		$289
	11 < MLW ≤ 16	$489		$391
Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Preferential Additional Registration Fee (PARF)	None

Tax structure for registering a Very Heavy Goods Vehicle

Registration Fee (RF)	$220
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 maximum laden weight of your goods vehicle:
	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
		Diesel and Diesel Hybrid		Green and Petrol
	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
Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Preferential Additional Registration Fee (PARF)	None

Tax structure for registering a Goods-cum-Passenger Vehicle

Registration Fee (RF)	$220
Additional Registration Fee (ARF)	Goods-cum-passenger vehicles with Maximum Laden Weight (MLW) below 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%
	Above $50,000				180%
	Goods-cum-passenger 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-Passenger Vehicles)	Your road tax is calculated based on the maximum laden weight of your goods-cum-passenger 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 Rebates (For Diesel and Diesel Hybrid Goods-cum-Passenger Vehicles)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods-cum-passenger vehicles enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020				100% road tax rebate
	1 August 2020 - 31 July 2021				75% road tax rebate
	1 August 2021 - 31 July 2022				50% road tax rebate
Road Tax (For Electric Goods-cum-Passenger Vehicles not exceeding 3.5 tonnes)	Your road tax, is calculated based on the maximum laden weight of your goods-cum-passenger 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-Passenger Vehicles not exceeding 3.5 tonnes)	The annual Additional Flat Component (AFC) is $190. It applies from 1 January 2021 onwards. If your goods-cum-passenger vehicle 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 goods-cum-passenger vehicle 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		$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-passenger vehicle with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2023.
Preferential Additional Registration Fee (PARF)	None

Emission Incentive or Surcharge

If your goods-cum-passenger 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). If your GPV is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your GPV is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your GPV is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Choose your bus type

Omnibus Excursion Bus Private Bus Private Hire Bus School Bus

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Tax structure for registering an Omnibus

Registration Fee (RF)	$220
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 the maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
			Diesel and Diesel Hybrid	Green and Petrol
	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
Road Tax Rebates (For Diesel and Diesel Hybrid Buses)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
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 2023.
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). If your omnibus is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your omnibus is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your omnibus is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Tax structure for registering an Excursion Bus

Registration Fee (RF)	$220
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 the maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
			Diesel and Diesel Hybrid	Green and Petrol
	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
Road Tax Rebates (For Diesel and Diesel Hybrid Buses)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Additional Cash Rebates For Buses Ferrying School Children	From 1 August 2019 to 31 July 2022, eligible diesel and diesel hybrid excursion buses used to ferry school children enjoy additional cash rebates
	1 August 2019 - 31 July 2020		Up to $1,800
	1 August 2020 - 31 July 2021		Up to $900
	1 August 2021 - 31 July 2022		Up to $500
Road Tax Rebates (Private Bus Support Package)	Owners of existing excursion buses, private buses, private hire buses and school buses registered before 27 March 2020 will receive one year of road tax rebates which will be credited directly to them in May 2020. The road tax rebate will be used to offset future road tax payable, additional flat component (where applicable for electric bus) and transfer fee upon transfer of vehicle ownership. Any remaining road tax rebate will be refunded upon deregistration of the vehicle.
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 2023.
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). If your excursion bus is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your excursion bus is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your excursion is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Tax structure for registering a Private Bus

Registration Fee (RF)	$220
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 the maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
			Diesel and Diesel Hybrid	Green and Petrol
	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
Road Tax Rebates (For Diesel and Diesel Hybrid Buses)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Road Tax Rebates (Private Bus Support Package)	Owners of existing excursion buses, private buses, private hire buses and school buses registered before 27 March 2020 will receive one year of road tax rebates which will be credited directly to them in May 2020. The road tax rebate will be used to offset future road tax payable, additional flat component (where applicable for electric bus) and transfer fee upon transfer of vehicle ownership. Any remaining road tax rebate will be refunded upon deregistration of the vehicle.
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 2023.
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). If your private bus is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your private bus is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your private bus is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Tax structure for registering a Private Hire Bus

Registration Fee (RF)	$220
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 the maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
			Diesel and Diesel Hybrid	Green and Petrol
	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
Road Tax Rebates (For Diesel and Diesel Hybrid Buses)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Additional Cash Rebates For Buses Ferrying School Children	From 1 August 2019 to 31 July 2022, eligible diesel and diesel hybrid private hire buses used to ferry school children enjoy additional cash rebates
	1 August 2019 - 31 July 2020		Up to $1,800
	1 August 2020 - 31 July 2021		Up to $900
	1 August 2021 - 31 July 2022		Up to $500
Road Tax Rebates (Private Bus Support Package)	Owners of existing excursion buses, private buses, private hire buses and school buses registered before 27 March 2020 will receive one year of road tax rebates which will be credited directly to them in May 2020. The road tax rebate will be used to offset future road tax payable, additional flat component (where applicable for electric bus) and transfer fee upon transfer of vehicle ownership. Any remaining road tax rebate will be refunded upon deregistration of the vehicle.
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 2023.
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). If your private hire bus is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your private hire bus is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your private hire bus is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Tax structure for registering a School Bus

Registration Fee (RF)	$220
Additional Registration Fee (ARF)	5% of Open Market Value
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 the maximum laden weight of your bus:
	Number of Seats	Maximum Laden Weight (MLW) in metric tonnes	6-Monthly Road Tax
			Diesel and Diesel Hybrid	Green and Petrol
	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
Road Tax Rebates (For Diesel and Diesel Hybrid Buses)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:
	1 August 2019 - 31 July 2020		100% road tax rebate
	1 August 2020 - 31 July 2021		75% road tax rebate
	1 August 2021 - 31 July 2022		50% road tax rebate
Additional Cash Rebates For Buses Ferrying School Children	From 1 August 2019 to 31 July 2022, eligible diesel and diesel hybrid school buses used to ferry school children enjoy additional cash rebates
	1 August 2019 - 31 July 2020		$1,600 (payable in 2 tranches of $800 each on 1 August 2019 and 1 February 2020)
	1 August 2020 - 31 July 2021		$800 (payable in 2 tranches of $400 each on 1 August 2020 and 1 February 2021)
	1 August 2021 - 31 July 2022		$400 (payable in 2 tranches of $200 each on 1 August 2021 and 1 February 2022)
Road Tax Rebates (Private Bus Support Package)	Owners of existing excursion buses, private buses, private hire buses and school buses registered before 27 March 2020 will receive one year of road tax rebates which will be credited directly to them in May 2020. The road tax rebate will be used to offset future road tax payable, additional flat component (where applicable for electric bus) and transfer fee upon transfer of vehicle ownership. Any remaining road tax rebate will be refunded upon deregistration of the vehicle.
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 weighht of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2023.
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). If your school bus is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your school bus is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your school bus is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications.

Tax structure for registering an Engineering Plant

Registration Fee (RF)	$220
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 (Subject to a minimum ARF of $5,000)	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

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	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

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 ≤ 0.270	0.0 < B ≤ 0.008	0.0 < B ≤ 0.9	+$10,000	-
C	C > 280	C > 0.039	C > 0.270	C > 0.008	C > 0.9	-	-$10,000

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 2022

Enhanced VES bandings, rebates and surcharges

Tax structure for registering a Taxi

New Road Tax Structure for Taxis

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

CEVS bandings, rebates and surcharges

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

VES bandings, rebates and surcharges

Enhanced Vehicular Emissions Scheme (VES) For Taxis Registered From 1 January 2021 to 31 December 2022

Enhanced 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

Tax structure for registering a Heavy Goods Vehicle

Tax structure for registering a Very Heavy Goods Vehicle

Tax structure for registering a Goods-cum-Passenger Vehicle

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

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

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

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

Tax structure for registering a Private Hire Bus

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

CVES bandings, incentives and surcharges

Tax structure for registering a School Bus

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

CVES bandings, incentives and surcharges

Tax structure for registering an Engineering Plant