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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)

$220

Additional Registration Fee (ARF)

Vehicle Open Market Value (OMV)

ARF rate (% of OMV to pay)

First $20,000

100%

Next $30,000
(i.e. $20,001 to $50,000)

140%

Above $50,000

180%

Certificate of Entitlement (COE) Category

A, B or E

Excise Duty

20% of OMV

Lifespan

None (except 10 years for Tuition Cars)

Used Car Surcharge

$10,000
For used cars that are imported, they must not be more than 3 years old at the time of application for registration in Singapore.

Road Tax 
(For Petrol, Petrol-Compressed Natural Gas (CNG), CNG or Diesel Cars)
 

Your road tax is calculated based on the engine capacity of your car:

Engine Capacity (EC) in cc

6-Monthly Road Tax

EC ≤ 600

$200 x 0.782

600 < EC ≤ 1,000

[$200 + $0.125(EC - 600)] x 0.782

1,000 < EC ≤ 1,600 

[$250 + $0.375(EC - 1,000)] x 0.782

1,600 < EC ≤ 3,000

[$475 + $0.75(EC - 1,600)] x 0.782

EC > 3,000

[$1,525 + $1(EC - 3000)] x 0.782

Road Tax 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 existing road tax schedule, any excess road tax paid will be used to offset the amount payable at the next road tax renewal.

Road Tax


(For Electric Cars, registered on or after 1 January 2021)
 

Your road tax, 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)

The annual Additional Flat Component (AFC) is $700. It applies from 1 January 2021 onwards.


If your car is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC amount will apply from 1 January 2024.


If your car is registered on or after 1 January 2021, the AFC you have to pay is as follows:

Licensing Period

Annual Rate

1 January 2021 - 31 December 2021

$200

1 January 2022 - 31 December 2022

$400

1 January 2023 onwards

$700

Road Tax
(For Petrol-Electric Cars)
 

To find out your road tax, calculate road tax twice: first based on your car's engine capacity, then based on its maximum electric power rating. The higher amount will be the road tax you have to pay.

 

From 1 January 2021, road tax payable based on maximum electric power rating shall be computed using the revised road tax schedule of electric cars 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. You still have to pay a minimum of $5,000 for the ARF, even if the combined EEAI and VES rebates are able to fully offset the ARF.

Preferential Additional Registration Fee (PARF)

When a car is deregistered before 10 years old, a PARF rebate may be granted if the car is eligible for PARF benefits. The PARF rebate is calculated based on your car’s age when it is deregistered.

Age of Car at Deregistration

PARF Rebate

Not exceeding 5 years

75% of ARF paid

Above 5 years but not exceeding 6 years

70% of ARF paid

Above 6 years but not exceeding 7 years

65% of ARF paid

Above 7 years but not exceeding 8 years

60% of ARF paid

Above 8 years but not exceeding 9 years

55% of ARF paid

Above 9 years but not exceeding 10 years

50% of ARF paid

Above 10 years

Nil

Get the estimated car cost breakdown for your car's make and model in PDF format (PDF, 433kB) or Excel format (XLS, 145kB).

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:

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 2022

Tax structure for registering a Taxi

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Vehicle Open Market Value (OMV)

ARF rate (% of OMV to pay)

First $20,000

100%

Next $30,000

(i.e. $20,001 to $50,000)

140%

Above $50,000

180%

Certificate of Entitlement (COE) Category

Category A Prevailing Quota Premium for a COE for both new and replacement taxis

Pro-rated for 8 years

Excise Duty

20% of OMV

Lifespan

8 years

Road Tax

*not subjected to Road Tax Surcharge

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

 

 

Taxis that use diesel are subjected to Special Tax in addition to Regular Road Tax.

Current Road Tax Scheme for Taxis Registered before 1 January 2021 (valid until 30 June 2022)

6-Monthly Road Tax

Regular Road Tax

$510

Special Tax (for diesel taxis)

$1,700

Road Tax Rebate

(For Petrol and Petrol-Hybrid Taxis)

From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid cars 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 taxi is registered.

Electric Vehicle Early Adoption Incentive (EEAI)

If you register a fully electric taxi from 1 January 2021 to 31 December 2023, you will receive an Electric Vehicle Early Adoption Incentive (EEAI). This will give you a rebate, capped at $20,000, of up to 45% off the ARF.

 

The EEAI, coupled with the enhanced VES, allows you to enjoy combined cost savings of up to $57,500. EEAI and VES rebates will be used to offset your ARF. You still have to pay a minimum of $5,000 for the ARF, even if the combined EEAI and VES rebates are able to fully offset the ARF.

Preferential Additional Registration Fee (PARF)

When a taxi is deregistered before 8 years old, a PARF rebate may be granted if the taxi is eligible for PARF benefits. The PARF rebate is calculated based on your taxi’s age when it is deregistered.

Age of Taxi at Deregistration

PARF Rebate

Not exceeding 5 years

75% of ARF paid

Above 5 years but not exceeding 6 years

70% of ARF paid

Above 6 years but not exceeding 7 years

65% of ARF paid

Above 7 years but not exceeding 8 years

60% of ARF paid

Road tax changes for Taxis

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

 

New Road Tax Structure for Taxis

Road Tax 
(For Petrol, Petrol-Compressed Natural Gas (CNG), CNG or Diesel Taxis)
 

Your road tax is calculated based on the engine capacity of your taxi:

Engine Capacity (EC) in cc

6-Monthly Road Tax

EC ≤ 600

$200 x 0.782

600 < EC ≤ 1,000

[$200 + $0.125(EC - 600)] x 0.782

1,000 < EC ≤ 1,600 

[$250 + $0.375(EC - 1,000)] x 0.782

1,600 < EC ≤ 3,000

[$475 + $0.75(EC - 1,600)] x 0.782

EC > 3,000

[$1,525 + $1(EC - 3000)] x 0.782

Road Tax Rebate

(For Petrol and Petrol-Hybrid Taxis)

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 Taxis)

 



 

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 Taxis)

The annual Additional Flat Component (AFC) is $700. It is applicable from 1 January 2021 onwards.


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.

Special Tax 
(For Diesel or Diesel-CNG Taxis)

6-Monthly Special Tax Rate

$1,700

 

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 Taxis

 

Emission Rebates or Surcharges

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

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

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

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

Tax structure for registering a Motorcycle or Scooter

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Vehicle Open Market Value (OMV)

ARF rate (% of OMV to pay)

First $5,000

15%

Next $5,000

(i.e. $5,001 to $10,000)

50%

Above $10,000

100%

Certificate of Entitlement (COE) Category

D

Excise Duty

12% of OMV

Lifespan

None

Road Tax
(For Petrol Motorcycle or Scooter)
 

Your road tax is calculated based on the engine capacity of your motorcycle or scooter:

Engine Capacity (EC) in cc

6-Monthly Road Tax

EC ≤ 200

$40 x 0.782

200 < EC ≤ 1,000

[$40 + $0.15(EC - 200)] x 0.782

EC > 1,000

[$160 + $0.3(EC - 1,000)] x 0.782

Road Tax 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 (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)

The annual Additional Flat Component (AFC) is $200. It applies from 1 January 2021 onwards.


If your motorcycle or scooter is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC amount will apply from 1 January 2024.


If your motorcycle or scooter is registered on or after 1 January 2021, the AFC you have to pay is as follows:


Licensing Period

Annual Rate

1 January 2021 - 31 December 2021

$50

1 January 2022 - 31 December 2022

$100

1 January 2023 onwards

$200

Preferential Additional Registration Fee (PARF)

None

Choose your goods vehicle type

Reset

Tax structure for registering a Light Goods Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax (For Diesel, Diesel Hybrid, Petrol and Petrol Hybrid Light Goods Vehicles)

Your road tax is calculated based on the maximum laden weight of your goods vehicle:

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Petrol and Petrol Hybrid

MLW ≤ 3.5

$213

$170

Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Road Tax Rebate

(For Petrol and Petrol-Hybrid Goods Vehicles)

 

From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods-cum-passenger 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)
 

The annual Additional Flat Component (AFC) is $190. It applies from 1 January 2021 onwards.
 

If your goods vehicle is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC amount will apply from 1 January 2024.
 

If your goods vehicle is registered on or after 1 January 2021, the AFC you have to pay is as follows:

Licensing Period

Annual Rate

1 January 2021 - 31 December 2021

$50

1 January 2022 - 31 December 2022

$100

1 January 2023 onwards

$190

Emission Incentive or Surcharge

An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your light goods vehicle with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2023.

Preferential Additional Registration Fee (PARF)

None

 

Emission Incentive or Surcharge

If your light goods vehicle (LGV) has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES). If your LGV is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your LGV is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your LGV is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications. 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 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

Tax structure for registering a Heavy Goods Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the maximum laden weight of your goods vehicle:

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

 

Green and Petrol

 

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

Road Tax Rebates (For Diesel and Diesel Hybrid Goods Vehicles)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Road Tax Rebate

(For Petrol and Petrol-Hybrid Goods Vehicles)

 

From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods-cum-passenger 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)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the maximum laden weight of your goods vehicle:

Maximum Laden Weight (MLW) in metric tonnes

 

6-Monthly Road Tax

Diesel and Diesel Hybrid

 

Green and Petrol

 

16 < MLW ≤ 20
(2 axles)

$850

$680

16 < MLW ≤ 20

(3 axles)

$553

$442

20 < MLW ≤ 26

$765

$612

26 < MLW ≤ 32

$765

$612

32 < MLW ≤ 40
(4 axles)

$1,190

$952

32 < MLW ≤ 40
(>5 axles)

$850

$680

40 < MLW ≤ 55

$1,275

$1,020

MLW > 55

$1,488

$1,190

Road Tax
(For Prime Movers)

 

MLW ≤ 20

$553

$442

20 < MLW ≤ 26

$765

$612

26 < MLW ≤ 32

$765

$612

32 < MLW ≤ 40

$850

$680

40 < MLW ≤ 55

$1,275

$1,020

MLW > 55

$1,488

$1,190

Road Tax Rebates
(For Diesel and Diesel Hybrid Goods Vehicles)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods vehicles enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Road Tax Rebate

(For Petrol and Petrol-Hybrid Buses Goods Vehicle)

From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods vehicle enjoy 100% road tax rebate for one year.

Preferential Additional Registration Fee (PARF)

None

Tax structure for registering a Goods-cum-Passenger Vehicle

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Goods-cum-passenger vehicles with Maximum Laden Weight (MLW) below 5 metric tonnes:

Vehicle Open Market Value (OMV)

ARF Rate (% of OMV to pay)

First $20,000

100%

Next $30,000

(i.e. $20,001 to $50,000)

140%

Above $50,000

180%

Goods-cum-passenger vehicles with MLW above 5 metric tonnes will be registered as heavy goods vehicles, ARF:

5% of OMV

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax (For Diesel, Diesel Hybrid, Petrol and Petrol Hybrid Goods-cum-Passenger Vehicles)

Your road tax is calculated based on the maximum laden weight of your goods-cum-passenger vehicle:

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Petrol and Petrol Hybrid

MLW ≤ 3.5

$372

$298

MLW > 3.5

$487

$390

Road Tax Rebates 
(For Diesel and Diesel Hybrid Goods-cum-Passenger Vehicles)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid goods-cum-passenger vehicles enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Road Tax Rebate

(For Petrol and Petrol-Hybrid Goods Vehicles)

 

 

From 1 August 2021 to 31 July 2022, petrol and petrol-hybrid goods-cum-passenger vehicles enjoy 100% road tax rebate for one year.

Road Tax
(For Electric Goods-cum-Passenger Vehicles not exceeding 3.5 tonnes)
 


 

Your road tax, is calculated based on the maximum laden weight of your goods-cum-passenger vehicle:

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

MLW ≤ 3.5

$298

Additional Flat Component of Road Tax
(For Electric Goods-cum-Passenger Vehicles not exceeding 3.5 tonnes)
 

The annual Additional Flat Component (AFC) is $190. It applies from 1 January 2021 onwards.

 

If your goods-cum-passenger vehicle is registered before 1 January 2021, the AFC is waived for 3 years from 1 January 2021 to 31 December 2023. The full AFC amount will apply from 1 January 2024.

 

If your goods-cum-passenger vehicle is registered on or after 1 January 2021, the AFC you have to pay is as follows:

Licensing Period

Annual Rate

1 January 2021 - 31 December 2021

$50

1 January 2022 - 31 December 2022

$100

1 January 2023 onwards

$190

Emission Incentive or Surcharge

An emission incentive or surcharge may apply under the Commercial Vehicle Emissions Scheme (CVES) if you register your goods-cum-passenger vehicle with maximum laden weight of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2023.

Preferential Additional Registration Fee (PARF)

None

 

Emission Incentive or Surcharge

If your goods-cum-passenger vehicle (GPV) has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES). If your GPV is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your GPV is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your GPV is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications. 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 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-Passenger Vehicles Registered From 1 April 2021 to 31 March 2023

Choose your bus type

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Tax structure for registering an Omnibus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV), unless otherwise approved by LTA

 

Certificate of Entitlement (COE) Category

Exempted

Excise Duty

Exempted

Lifespan

17 years

 

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates (For Diesel and Diesel Hybrid Buses)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

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 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

Tax structure for registering an Excursion Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

Road Tax Rebates 
(For Diesel and Diesel Hybrid Buses)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Additional Cash Rebates For Buses Ferrying School Children

From 1 August 2019 to 31 July 2022, eligible diesel and diesel hybrid excursion buses used to ferry school children enjoy additional cash rebates

1 August 2019 - 31 July 2020

Up to $1,800

1 August 2020 - 31 July 2021

Up to $900

1 August 2021 - 31 July 2022

Up to $500

Road Tax 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 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

Tax structure for registering a Private Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

Road Tax Rebates 
(For Diesel and Diesel Hybrid Buses)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Road Tax 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 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

Tax structure for registering a Private Hire Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value (OMV)

Certificate of Entitlement (COE) Category

C or E

Excise Duty

Exempted

Lifespan

20 years

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤  26 (3 axles)

$765

$612

Road Tax Rebates 
(For Diesel and Diesel Hybrid Buses)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Additional Cash Rebates For Buses Ferrying School Children

From 1 August 2019 to 31 July 2022, eligible diesel and diesel hybrid private hire buses used to ferry school children enjoy additional cash rebates

1 August 2019 - 31 July 2020

Up to $1,800

1 August 2020 - 31 July 2021

Up to $900

1 August 2021 - 31 July 2022

Up to $500

Road Tax 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 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

Tax structure for registering a School Bus

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

5% of Open Market Value

Certificate of Entitlement (COE) Category

Exempted

Excise Duty

Exempted

Lifespan

20 years

AWC Permit Fee

$10

Road Tax

Your road tax is calculated based on the number of seats and the maximum laden weight of your bus:

Number of Seats

Maximum Laden Weight (MLW) in metric tonnes

6-Monthly Road Tax

Diesel and Diesel Hybrid

Green and Petrol

30 seats or less

MLW ≤ 3.5

$319

$255

3.5 < MLW ≤ 7

$328

$262

7 < MLW ≤ 11

$362

$289

11 < MLW ≤ 16

$489

$391

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

31 seats or more

3.5 < MLW ≤ 7

$434

$347

7 < MLW ≤ 11

$468

$374

11 < MLW ≤ 16

$595

$476

16 < MLW ≤ 20 (3 axles)

$553

$442

16 < MLW ≤ 20 (2 axles)

$850

$680

20 < MLW ≤ 26 (3 axles)

$765

$612

Road Tax Rebates 
(For Diesel and Diesel Hybrid Buses)

From 1 August 2019 to 31 July 2022, diesel and diesel hybrid buses (except omnibuses under public bus service contracts) enjoy road tax rebates as follows:

1 August 2019 - 31 July 2020

100% road tax rebate

1 August 2020 - 31 July 2021

75% road tax rebate

1 August 2021 - 31 July 2022

50% road tax rebate

Additional Cash Rebates For Buses Ferrying School Children

From 1 August 2019 to 31 July 2022, eligible diesel and diesel hybrid school buses used to ferry school children enjoy additional cash rebates

1 August 2019 - 31 July 2020

$1,600
(payable in 2 tranches of $800 each on 1 August 2019 and 1 February 2020)

1 August 2020 - 31 July 2021

$800
(payable in 2 tranches of $400 each on 1 August 2020 and 1 February 2021)

1 August 2021 - 31 July 2022

$400
(payable in 2 tranches of $200 each on 1 August 2021 and 1 February 2022)

Road Tax 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 weighht of not more than 3.5 metric tonnes from 1 April 2021 to 31 March 2023.

Preferential Additional Registration Fee (PARF)

None

 

Emission Incentive or Surcharge

If your school bus has a maximum laden weight (MLW) of not more than 3.5 metric tonnes, it may qualify for additional incentives based on its emissions under the Commercial Vehicle Emissions Scheme (CVES). If your school bus is classified under Band A, you will receive a $30,000 incentive, which will be disbursed annually in equal payments to you over 3 years (i.e. $10,000 a year). If your school bus is classified under Band B, you will receive the full $10,000 incentive upfront upon registration. If your school bus is classified under Band C, the full $10,000 surcharge will be imposed upon registration. You can refer to the table below for more details on the Band A, B, and C classifications. 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 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

Tax structure for registering an Engineering Plant

Registration Fee (RF)

$220

Additional Registration Fee (ARF)

Exempted, except for:

  • Concrete and cement mixers where ARF is 5% of Open Market Value

 

Certificate of Entitlement (COE) Category

Exempted, except for:

  • Concrete and cement mixers where COE Category is C or E

 

Excise Duty

Exempted

Lifespan

None

Road Tax

Exempted, except for:

  • Concrete and cement mixers, cranes and concrete pumps where road tax is the same as goods vehicles

 

Preferential Additional Registration Fee (PARF)

None