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 VES rebate (for example $22,500 for band A in 2026) takes money off the ARF, but the ARF cannot fall below $5,000. Leave 0 if you are not sure of your band.
A surcharge for bands C1 to C3 is paid on top of the ARF. Use the VES calculator to find your band.
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.
In-depth guide
Cost of buying a new car in Singapore: OMV, duty, GST, ARF, COE and registration fee
How the upfront price of a car is built from its Open Market Value, the 20% excise duty, GST, the tiered Additional Registration Fee, the COE premium and the registration fee, with worked examples.
Key figures at a glance
- GST
- 9% of (OMV + duty)
- The calculator applies GST on OMV plus duty.
- Additional Registration Fee (ARF)
- 100% on the first $20,000 of OMV · 140% on the next $20,000 · 190% on the next $20,000 · 250% on the next $20,000 · 320% above $80,000
- For cars with COEs from the second bidding exercise in February 2023 onwards.
- Source: LTA OneMotoring
- Vehicle Emissions Scheme (VES) band A rebate
- $22,500 in 2026 · $20,000 in 2027
- Rebates reduce the ARF, subject to a minimum ARF of $5,000 (waived for fully electric cars registered up to 31 Dec 2027). Band C surcharges add to ARF.
- Source: LTA OneMotoring
- Minimum ARF after a VES rebate
- $5,000 · $0 for fully electric cars registered up to 31 Dec 2027
- The calculator never lets a rebate take the ARF below this.
- Source: LTA OneMotoring
Working out the cost of a new car: step by step
The dealer's price already includes these items. This tool shows how it is built so you can check a quote.
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Step 1: Get the OMV
Before comparing quotesOMV is the open market value of the car as declared at import. Ask the dealer for it.
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Step 2: Add duty and GST
In the calculationDuty is 20% of OMV, and GST is 9% of OMV plus duty.
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Step 3: Add the ARF
In the calculationThe ARF is tiered on OMV, so a higher-priced car pays a higher share.
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Step 4: Add the COE and registration fee
In the calculationCOE comes from the latest bidding result for the category; the registration fee is $350.
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Step 5: Budget the running costs
Before buyingA car also costs road tax, insurance, parking and fuel every month.
The cost stack
Before the car is on the road, its price is built from these items:
| Item | How it is worked out |
|---|---|
| OMV | Open Market Value, declared at import |
| Excise duty | 20% of OMV |
| GST | 9% of (OMV + duty) |
| ARF | Tiered percentage of OMV |
| COE | Premium from the bidding exercise for the category (A, B or E) |
| Registration fee | $350 |
| VES | Rebate or surcharge on the ARF, by emissions band |
The dealer's margin, insurance and delivery come on top.
Additional Registration Fee (ARF)
For cars with COEs from the second bidding exercise in February 2023 onwards:
| OMV band | ARF rate |
|---|---|
| First $20,000 | 100% |
| Next $20,000 (to $40,000) | 140% |
| Next $20,000 (to $60,000) | 190% |
| Next $20,000 (to $80,000) | 250% |
| Above $80,000 | 320% |
The older schedule (cars registered before 15 February 2023) was lower. This calculator uses the current one.
Worked examples (without COE)
| OMV | Duty | GST | ARF | Subtotal incl. $350 fee |
|---|---|---|---|---|
| $20,000 | $4,000 | $2,160 | $20,000 | $46,510 |
| $30,000 | $6,000 | $3,240 | $34,000 | $73,590 |
| $50,000 | $10,000 | $5,400 | $67,000 | $132,750 |
| $90,000 | $18,000 | $9,720 | $168,000 | $286,070 |
Add the COE premium, which is set by bidding and changes every two weeks, for the total.
Vehicle Emissions Scheme
LTA applies a rebate or surcharge to the ARF based on the car's emissions band.
| Band | 2026 | 2027 |
|---|---|---|
| A | rebate $22,500 | rebate $20,000 |
| B | none | none |
| C1 | surcharge $7,500 | surcharge $15,000 |
| C2 | surcharge $22,500 | surcharge $30,000 |
| C3 | surcharge $35,000 | surcharge $45,000 |
The ARF after a rebate cannot fall below $5,000, except for fully electric cars registered up to the end of 2027. The calculator lets you enter a rebate and floors the ARF at zero, so a surcharge band needs to be added to the OMV-based ARF by hand.
Tip: The ARF is tiered, so a car with a $90,000 OMV pays an ARF of $168,000, not 100% of OMV. Compare quotes on total cost, not on OMV.
Common mistakes
- Treating the ARF as a flat percentage. It is tiered.
- Using last year's COE. Check the latest bidding result.
- Forgetting VES. It can move the price by tens of thousands of dollars.
- Leaving out running costs. Road tax, insurance and fuel add up.
Related tools
- PARF and COE rebate calculator — what you get back when the car is deregistered.
- Car affordability calculator — monthly cost and loan.
- Road tax calculator — annual road tax for the car.
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 rebate can lower the ARF but not below the minimum ARF of $5,000. For fully electric cars registered up to 31 December 2027 the minimum is $0. A VES surcharge is paid on top of the ARF.
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.
Sources
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.