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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:
 

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

  1. Car
  2. Taxi
  3. Motorcycle or Scooter
  4. Goods Vehicle
  5. Bus
  6. 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: 

 

Check the tax structure for registering your chosen vehicle type

 

Choose your vehicle type

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Tax structure for registering a Car 

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. The higher amount will be the road tax you have to pay.

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 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 2024. EEAI for registration from 1 January 2025 to 31 December 2025 will be announced in year 2024. 

The EEAI, coupled with the enhanced 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 2024.

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)

When a car is deregistered on or 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 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)

When a car is deregistered on or before 10 years old, 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, 331kB) or Excel format (XLSX, 52kB).

 

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:

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

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

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

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

Choose your taxi type

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Tax structure for registering a Non-Electric Taxi

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
Pro-rated for 8 years

Excise Duty

20% of OMV

Lifespan

8 years
Road Tax
*not subjected to Road Tax Surcharge
Non-electric taxis registered from 1 January 2021 will follow the road tax structure of private cars. For non-electric 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 Non-Electric 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 non-electric taxi is registered.

Preferential Additional Registration Fee (PARF)

(For Non-Electric Taxis registered before 15 February 2023)

When a non-electric taxi is deregistered on or before 8 years old, 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

More than 8 years

Nil

Preferential Additional Registration Fee (PARF)

(For Non-Electric Taxis registered on or after 15 February 2023)

When a non-electric taxi is deregistered on or before 8 years old, 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)

More than 8 years

Nil

 

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.

New Road Tax Structure For Non-Electric Taxis

 

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:

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

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

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

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

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 Electric Taxi

Lifespan

Registered before 15 September 2022 and have not opted in for a 10-year statutory lifespan

8 years

Registered:

  • From 15 September 2022; or
  • Before 15 September 2022 and have opted in for a 10-year statutory lifespan

10 years

Road Tax
*not subjected to Road Tax Surcharge
Electric taxis registered from 1 January 2021 will follow the road tax structure of private cars. For electric taxis registered before 1 January 2021, they will continue with the flat rate of $510 per 6 months till 30 June 2022.
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 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 2024. EEAI for registration from 1 January 2025 to 31 December 2025 will be announced in year 2024. 

The EEAI, coupled with the enhanced 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 2024.

Preferential Additional Registration Fee (PARF)

(For Electric Taxis registered before 15 February 2023)

When an electric taxi is deregistered on or before 10 years old, 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)

When an electric taxi is deregistered on or before 10 years old, 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.

 

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.

New Road Tax Structure For Electric Taxis

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:

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

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

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

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

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

Reset

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 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
(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)

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 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 2025.

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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

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 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

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 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

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.


If your goods-cum-passengers 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-passengers 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-passengers vehicle with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2025.

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). 

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 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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

Choose your bus type

Reset

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
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
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 2025.

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).

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 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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

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

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

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 April2021 to 31 March 2025

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).

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 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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

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
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
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 2025.

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).

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 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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

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
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
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 2025.

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).

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 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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

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
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
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 2025.

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).

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 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 COgenerated 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 or B, please read the full terms and conditions (PDF, 144kB) 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.

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

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

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