ARF: the additional registration fee
The ARF is a tax charged in slices on the open market value when a car is registered. Tiers read on LTA’s pages on 24 October 2026.
ARF before VES and EEAI
$57,500
128% of the OMV
| $0 to $20,000 at 100% | $20,000 |
| $20,000 to $40,000 at 140% | $28,000 |
| $40,000 to $60,000 at 190% | $9,500 |
| $60,000 to $80,000 at 250% | $0 |
| Above $80,000 at 320% | $0 |
Prepared by Radif Partners · Method · COE results read on 24 October 2026 (latest: 2nd exercise of October 2026)
The additional registration fee is charged on the open market value in slices, each with its own rate. For cars registered with a COE from the second exercise of February 2023, the first $20,000 of OMV pays 100%, the next $20,000 pays 140%, then 190% up to $60,000, 250% up to $80,000 and 320% above. A car with an OMV of $30,000 pays $34,000, 113% of its OMV; at $100,000 of OMV the ARF is $200,000, 200%. The VES then adds a surcharge or deducts a rebate, an electric car registered in 2026 gets the EEAI, and after a rebate the ARF cannot fall below $5,000, except for electric cars. Part of the ARF comes back as the PARF rebate if the car is scrapped before ten years.
The tiers
| OMV slice | Rate |
|---|---|
| $0 to $20,000 | 100% |
| $20,000 to $40,000 | 140% |
| $40,000 to $60,000 | 190% |
| $60,000 to $80,000 | 250% |
| Above $80,000 | 320% |
| OMV slice | Rate |
|---|---|
| $0 to $20,000 | 100% |
| $20,000 to $50,000 | 140% |
| $50,000 to $80,000 | 180% |
| Above $80,000 | 220% |
The five tier schedule applies to COEs from the second exercise of February 2023. Up to $40,000 of OMV the two schedules charge exactly the same, so cars with modest OMVs saw no change; above that the new slices are taxed harder and the difference grows with the OMV. At $100,000 of OMV the new tiers charge $40,000 more than the old ones.
Effective rate by OMV
| OMV | ARF since Feb 2023 | As % of OMV | ARF before |
|---|---|---|---|
| $15,000 | $15,000 | 100% | $15,000 |
| $25,000 | $27,000 | 108% | $27,000 |
| $35,000 | $41,000 | 117% | $41,000 |
| $50,000 | $67,000 | 134% | $62,000 |
| $70,000 | $111,000 | 159% | $98,000 |
| $100,000 | $200,000 | 200% | $160,000 |
| $150,000 | $360,000 | 240% | $270,000 |
The effective rate rises steadily with the OMV: a car with $15,000 of OMV pays an ARF equal to its OMV, one with $150,000 pays well over twice its OMV. Because the rate climbs on each extra dollar, two cars that differ by $10,000 of OMV can differ by $25,000 of ARF when both sit above $60,000.
ARF after the emission rebate or surcharge
ARF to pay, band A, registered in 2026
$25,500
| ARF before rebates | $48,000 |
| VES 2026 | −$22,500 |
| EEAI 2026 (electric) | $0 |
| VES 2027 | −$20,000 |
From gross ARF to the ARF you pay
Two adjustments come after the tiers. The Vehicular Emissions Scheme puts every car in one of five bands according to the worst of five pollutants and adds a surcharge of up to $35,000 or deducts a rebate of up to $22,500 in 2026; the VES page has the bands. An electric car registered in 2026 also gets the EV early adoption incentive, 45% of the ARF up to $7,500. After a rebate the ARF cannot drop below $5,000, except for fully electric cars registered up to 2027, which have no floor.
For the two examples used across this site: the Category A car with an OMV of $30,000 pays $34,000 of ARF in band B, with no adjustment; the larger car with an OMV of $60,000 pays $86,000 of tiered ARF and $93,500 once the band C1 surcharge is added.
Imported used cars
A used car imported into Singapore pays the same tiers on its own OMV, assessed by Singapore Customs when it arrives, plus a used import surcharge of $10,000. Its PARF prospects are narrower: only a used import no more than three years old when registered here can earn a PARF rebate, and only if it is deregistered before ten years. The OMV calculator has a switch for the surcharge.
Checking a dealer’s figure
A price list gives the OMV, sometimes the ARF, and the price with or without COE. Typing the OMV into the calculator above shows whether the ARF line matches the tiers, and which schedule was used. If the dealer’s ARF is higher, ask about the VES band: a surcharge is often the reason. If it is lower, a VES rebate or the EEAI has probably been deducted already.
ARF and the price of the car
The ARF is usually the second largest item after the COE for a small car and can become the largest for an expensive one. It is included in the dealer’s price but not in the OMV, which is why the price list shows both. The OMV page adds every tax and fee on top of the OMV, and the full cost calculator adds the COE and the rebates to give a cost per year.
The ARF is also the base of the PARF rebate. A car on the newest schedule scrapped at five years returns 30% of it: $10,200 for the Category A example. The PARF rebate page shows the shares by age and the caps.