How road tax works
Every car and motorcycle in Singapore pays road tax to LTA, renewed every 6 or 12 months. A petrol car pays by its engine capacity, an electric one by its motor’s power plus a flat sum that stands in for fuel duty, a petrol-electric hybrid by whichever of the two is higher, and a diesel car pays a Special Tax on top. Every formula is a 6-monthly sum, multiplied by 0.782.
Cars by engine capacity (petrol, CNG, diesel)
| Engine capacity (EC) | Road tax every 6 months | At the top of the band |
|---|
| Up to 600 cc | $200 × 0.782 | S$156.40 |
| 601 to 1,000 cc | [$200 + $0.125(EC − 600)] × 0.782 | S$195.50 |
| 1,001 to 1,600 cc | [$250 + $0.375(EC − 1,000)] × 0.782 | S$371.45 |
| 1,601 to 3,000 cc | [$475 + $0.75(EC − 1,600)] × 0.782 | S$1,192.55 |
| Above 3,000 cc | [$1,525 + $1(EC − 3,000)] × 0.782 | — |
Electric cars by power rating
| Power rating (PR) | Road tax every 6 months | Plus the AFC |
|---|
| Up to 7.5 kW | $200 × 0.782 | S$350 |
| 7.5 to 30 kW | [$200 + $2(PR − 7.5)] × 0.782 | S$350 |
| 30 to 230 kW | [$250 + $3.75(PR − 30)] × 0.782 | S$350 |
| Above 230 kW | [$1,525 + $10(PR − 230)] × 0.782 | S$350 |
The power rating is the motor’s maximum power, all the motors added together. The Additional Flat Component (AFC) is the electric car’s usage tax: a petrol car pays it as fuel duty at the pump, about S$1,000 a year by LTA’s reckoning. A petrol-electric car works out both, by its engine and by its motor, and pays the higher, with no AFC.
Diesel cars: Special Tax on top
| Emission standard | Special Tax every 6 months |
|---|
| Before Euro IV | 6 × the road tax of the same size petrol car, less $100 |
| Euro IV | $0.625 a cc, less $100; at least $525 |
| Euro V or JPN2009 | $0.20 a cc, less $100; at least $100 |
New diesel cars can’t be registered from 1 January 2025; the ones already on the road keep paying.
Motorcycles and scooters
| Petrol, by engine capacity | Road tax every 6 months |
|---|
| Up to 200 cc | $40 × 0.782 |
| 201 to 1,000 cc | [$40 + $0.15(EC − 200)] × 0.782 |
| Above 1,000 cc | [$160 + $0.3(EC − 1,000)] × 0.782 |
| Electric, by power rating | Road tax every 6 months | Plus the AFC |
|---|
| Up to 10 kW | $40 × 0.782 | S$100 |
| 10 to 96 kW | [$40 + $1.4(PR − 10)] × 0.782 | S$100 |
| Above 96 kW | [$160 + $2.4(PR − 96)] × 0.782 | S$100 |
A petrol-electric motorcycle, like a car, pays the higher of the two.
Surcharge for vehicles over 10 years old
| Age | Surcharge on the road tax |
|---|
| More than 10 years | 10% |
| More than 11 years | 20% |
| More than 12 years | 30% |
| More than 13 years | 40% |
| More than 14 years | 50% |
PARF and COE rebates
Deregister a car before it’s 10 years old and LTA gives back part of the Additional Registration Fee (ARF) you paid: the PARF rebate. Deregister any vehicle before its COE runs out and you get back the unused part of the COE: the COE rebate. The two together are the car’s deregistration value, sometimes called its paper value. They’re paid once the vehicle is scrapped, exported or stored for export, and can go toward your next car’s COE and ARF, be transferred, or be cashed, within 12 months.
PARF rebate, by the car’s age when deregistered
| Age | COE before Feb 2023 (2nd) | Feb 2023 (2nd) to Feb 2026 (1st) | From Feb 2026 (2nd) |
|---|
| Not more than 5 years | 75% | 75% | 30% |
| Above 5, up to 6 years | 70% | 70% | 25% |
| Above 6, up to 7 years | 65% | 65% | 20% |
| Above 7, up to 8 years | 60% | 60% | 15% |
| Above 8, up to 9 years | 55% | 55% | 10% |
| Above 9, up to 10 years | 50% | 50% | 5% |
| More than 10 years | nil | nil | nil |
| Cap | none | S$60,000 | S$30,000 |
- The columns go by the COE bidding exercise the car’s COE was won in. Cars that don’t need a COE go by registration date: before 15 Feb 2023, 15 Feb 2023 to 12 Feb 2026, and from 13 Feb 2026.
- The percentage is of the ARF actually paid: after any VES, CEVS or EEAI rebate that offset it.
- A car is a year older the day before each registration anniversary: one registered on 23 Oct 2010 was 5 years old on 22 Oct 2015, and 22 Oct 2020 was its last day for PARF.
- Only for a car that was new when registered here (or an imported used car under 3 years old, registered from 1 Sep 2007) and never laid up. Motorcycles have no PARF.
COE rebate
The premium paid for a 10-year COE (the quota premium, or the PQP if it was renewed) × the months left ÷ 120. LTA counts the months left from the day after deregistering, in full calendar months, then the days over as part of a month. Its example: a COE bought for S$16,897, deregistered on 2 Jan 2013 and expiring on 5 Jun 2015, has 29 full months (3 Jan 2013 to 2 Jun 2015) and 3 days, 0.1 of a month: S$16,897 × 29.1 ÷ 120, a rebate of S$4,097.
A Category E COE’s rebate is on the lower of its premium and that exercise’s premium for the vehicle’s own category. A vehicle exported within 2 years of registration gets at most 80% of the premium back.
All formulas and rates from LTA’s OneMotoring, checked 2 Nov 2026: vehicle tax structure (road tax, AFC, diesel Special Tax, PARF), road tax (the surcharge), PARF and COE rebates, form D01 (a car’s age) and LTA’s February 2026 PARF revision. A guide: LTA’s own enquiry by vehicle number is what counts.
Questions
How much is road tax for a 1.6-litre car?
For a 1,598 cc petrol car, S$370.86 every 6 months, S$741.72 a year: [$250 + $0.375 × (1,598 − 1,000)] × 0.782. A 1,496 cc car pays S$340.95 every 6 months, and a 2-litre (1,998 cc) one S$604.88. Once it’s more than 10 years old there’s a surcharge on top.
How much is road tax for an electric car?
It’s by the motor’s power, plus a flat S$350 every 6 months, the Additional Flat Component, in place of the fuel duty petrol cars pay. A 150 kW electric car pays [$250 + $3.75 × (150 − 30)] × 0.782 = S$547.40, plus S$350: S$897.40 every 6 months, S$1,794.80 a year.
How is road tax for a hybrid worked out?
A petrol-electric car’s road tax is worked out twice, once by its engine capacity and once by its electric motor’s maximum power, and it pays the higher. Most hybrids have small motors, so their engine sets it. There’s no Additional Flat Component: that’s for fully electric cars.
How much more road tax for a car over 10 years old?
A surcharge of 10% of the road tax once it’s more than 10 years old, 20% after 11, and so on up to 50% once it’s more than 14. For a 1,598 cc car more than 12 years old, 30% of S$370.86 is S$111.26, so S$482.12 every 6 months.
How much PARF rebate will I get?
For a car whose COE was won before February 2026’s 2nd bidding, 75% of the ARF paid if you deregister it within 5 years, dropping 5 points a year to 50% in its 10th year; capped at S$60,000 if the COE was won from February 2023’s 2nd bidding. For a COE won from February 2026’s 2nd bidding, it’s 30% down to 5%, capped at S$30,000. Nothing after 10 years.
Does the 2026 PARF cut affect my car?
Only cars whose COE was won from the 2nd bidding of February 2026 (or, for cars that don’t need a COE, registered from 13 February 2026). Cars registered with earlier COEs keep their schedule: 75% to 50%, capped at S$60,000 if the COE was won from February 2023’s 2nd bidding.
How is the COE rebate worked out?
The premium paid for a 10-year COE × the months left on it ÷ 120. LTA counts from the day after you deregister, in full calendar months, then the days over as part of a month: a S$16,897 COE with 29 months and 3 days left (29.1 months) gives back S$4,097. So a COE loses about a 120th of its premium each month.
What is a car’s paper value?
What you’d get back from LTA if you deregistered it today: the PARF rebate plus the COE rebate. Scrap or export it and the rebates come from LTA, with whatever a dealer pays for the car itself on top.
What if my COE was renewed for 5 years?
There’s no PARF on a car over 10 years old, but the unused part of the COE is still rebated. LTA only publishes the sum for a 10-year COE, so the calculator doesn’t work out a 5-year one: LTA’s PARF/COE rebate enquiry on OneMotoring gives your figure.
Is what I type sent anywhere?
No. It’s all worked out in your browser, and nothing you type or pick goes into the page’s address.