COE & Car Upfront Cost Calculator
Add Open Market Value, Additional Registration Fee, 20% customs duty, 9% GST, your COE bid and the $350 registration fee to estimate the first-registration cost of a car in Singapore.
Singapore Customs’ OMV. Find it on LTA OneMotoring car-cost lists or the importer’s invoice.
COE is set at bidding, not by this page. Paste the latest quota premium for Category A or B.
A Band A rebate reduces ARF (not below zero). Leave 0 if you are not sure. Surcharges can be entered as a negative rebate by using a lower COE/OMV discussion with the dealer instead — this field only subtracts.
Upfront ownership cost
ARF uses LTA’s post–15 Feb 2023 table for cars. Dealer list prices already bundle many of these lines; this page shows the tax build-up. Road tax, insurance and parking are extra. Not LTA advice.
About this COE and car upfront cost calculator
Registering a car in Singapore is not “OMV plus COE”. Customs assesses Open Market Value, then you pay 20% excise duty on OMV, 9% GST on OMV plus duty, a tiered Additional Registration Fee (ARF), a Certificate of Entitlement, and a $350 registration fee.
ARF for cars with COEs from the second February 2023 bidding exercise is: 100% of the first $20,000 of OMV, 140% of the next $20,000, 190% of the next $20,000, 250% of the next $20,000, and 320% above $80,000. A car with OMV $40,000 therefore pays $48,000 ARF before any Vehicular Emissions Scheme rebate.
Worked example: OMV $40,000, COE $100,000, no VES rebate. Duty $8,000, GST $4,320, ARF $48,000, fee $350. All-in $200,670 before the dealer’s margin, accessories, or road tax. Enter the latest Category A or B quota premium yourself — this site does not scrape bidding results.
VES rebates (for example Band A) reduce ARF, floored at zero. EEAI for electric cars is a separate rebate some buyers still stack; enter the combined rebate in the VES box if you have an official figure. Motorcycles, goods vehicles and pre-2023 ARF tables are out of scope.
Not LTA or tax advice. Confirm on OneMotoring. ARF and VES schedules can change.
How to use it
- Enter OMV.
- Enter COE from the latest bidding or your dealer quote.
- Optional: enter a VES rebate in dollars.
- Read ARF, duty, GST, fee and the total.
Key terms and concepts
OMV is Customs’ value of the imported car (cost, insurance, freight).
ARF is a progressive tax on OMV paid at registration.
COE is the 10-year entitlement bought at auction.
VES can rebate or surcharge ARF from emissions bands.
Common use cases
- Sanity-checking a dealer’s “on-the-road” price.
- Seeing how a high-OMV luxury car jumps into 250% and 320% ARF bands.
- Adding COE plus ARF before using the loan-repayment calculator.
Examples
Example 1 — OMV $20,000, COE $100,000. ARF $20,000, duty $4,000, GST $2,160, fee $350, total $146,510.
Example 2 — OMV $40,000, COE $100,000. ARF $48,000, total $200,670.
Example 3 — same as 2 with $22,500 VES rebate. ARF falls to $25,500; total $178,170.
Important notes
Not a live COE feed. Paste the quota premium yourself.
Dealer OTR prices may already include GST, ARF and COE — do not double-count.
Road tax is a separate yearly bill (see the road-tax calculator).
Frequently asked questions
How is ARF calculated in Singapore from 2023?
For cars with COEs from the second February 2023 exercise: 100%, 140%, 190%, 250% and 320% on successive $20,000 slices of OMV, with 320% above $80,000.
Is GST charged on COE?
This page charges GST on OMV plus excise duty, which is the usual Customs treatment. COE itself is not GST-inclusive in that formula.
What is the registration fee?
$350 for cars on LTA’s tax-structure page (verified 30 Sep 2026).
Does this include road tax?
No. Use the Singapore road-tax calculator for the annual bill.
Can VES make ARF zero?
A large rebate can reduce ARF to $0 but not below. Surcharges increase what you pay; enter only rebates here.
Where do I get OMV?
LTA publishes average OMV by model. Your parallel importer or authorised dealer can also show Customs’ OMV.
Are motorcycles included?
No. Motorcycle ARF bands differ. This tool is cars.
Is this LTA advice?
No. Confirm on OneMotoring. ARF, VES and fees can change.