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

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 Rebate (For Petrol and Petrol-Hybrid Cars)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid cars enjoy 15% road tax rebate for one year.
Road Tax (For Electric Cars registered before 1 January 2021)	Your road tax, payable until 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 to 31 December 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
	Your road tax, payable from 1 January 2022, 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 ≤ 230	[$250 + $3.75(PR – 30)] 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 respective road tax schedule(s) earlier, any excess road tax paid (i.e. Overpayment) will be used to offset the road tax payable at the next renewal. If the car is transferred before the next road tax renewal, any excess road tax will be transferred to the buyer, who can use the excess payment to offset the transfer fee payable.
Road Tax (For Electric Cars registered on or after 1 January 2021)	Your road tax, payable from 1 January to 31 December 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
	Your road tax, payable from 1 January 2022, 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 ≤ 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. 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 for road tax payable between 1 January and 31 December 2021, and from 1 January 2022 onwards respectively.
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. 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 2023.
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, 537kB) or Excel format (XLS, 106kB).

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:

Choose your taxi type

Non-Electric Taxi Electric Taxi

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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 Rebate (For Petrol and Petrol-Hybrid Taxis)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid taxis enjoy 15% road tax rebate for one year.
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.

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	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 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. 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 2023.
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

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
Road Tax Rebate (For Petrol and Petrol-Hybrid Motorcycles or Scooters)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid motorcycles or scooters enjoy 60% road tax rebate for one year.
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 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)	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 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 Light 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 Rebate (For Petrol and Petrol-Hybrid Light Goods Vehicles)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods vehicles enjoy 100% road tax rebate for one year.
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 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. 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.

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
Road Tax Rebates (For Diesel and Diesel Hybrid Heavy 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 Rebate (For Petrol and Petrol-Hybrid Heavy Goods Vehicles)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods vehicles enjoy 100% road tax rebate for one year.
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
	Maximum Laden Weight (MLW) in metric tonnes	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 Very Heavy 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 Rebate (For Petrol and Petrol-Hybrid Very Heavy Goods Vehicles)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods vehicles enjoy 100% road tax rebate for one year.
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 Rebates (For Diesel and Diesel Hybrid Goods-cum-Passengers Vehicles)	From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods-cum-passengers 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 Rebate (For Petrol and Petrol-Hybrid Goods-cum-Passengers Vehicles)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods-cum-passengers vehicles enjoy 100% road tax rebate for one year.
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 2023.
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). 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. 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.

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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
			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 Rebate (For Petrol and Petrol-Hybrid Buses)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid buses enjoy 100% road tax rebate for one year.
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. 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.

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
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 as follows:
	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 Rebate (For Petrol and Petrol-Hybrid Buses)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid buses enjoy 100% road tax rebate for one year.
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. 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.

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
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 Rebate (For Petrol and Petrol-Hybrid Buses)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid buses enjoy 100% road tax rebate for one year.
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. 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.

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
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 as follows:
	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 Rebate (For Petrol and Petrol-Hybrid Buses)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid buses enjoy 100% road tax rebate for one year.
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. 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.

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
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 as follows:
	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 Rebate (For Petrol and Petrol-Hybrid Buses)	From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid buses enjoy 100% road tax rebate for one year.
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 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. 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.

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 (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

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.

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

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

Choose your taxi type

Tax structure for registering a Non-Electric Taxi

New Road Tax Structure For Non-Electric Taxis

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

Tax structure for registering an Electric Taxi

New Road Tax Structure For Electric Taxis

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

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-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

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