# 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.

- Tool: [COE & Car Upfront Cost Calculator](https://toolsg.com/en/coe-total-cost-calculator)
- Language: en (available: en, zh, ms, ta)
- Last verified against official sources: 2026-10-18
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Excise (customs) duty on cars | 20% of OMV | [LTA OneMotoring](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| GST | 9% of (OMV + duty) — The calculator applies GST on OMV plus duty. |  |
| Registration fee | $350 | [LTA OneMotoring](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| 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. | [LTA OneMotoring](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| 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. | [LTA OneMotoring](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| 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. | [LTA OneMotoring](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |

## 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.

1. **Get the OMV** (Before comparing quotes) — OMV is the open market value of the car as declared at import. Ask the dealer for it.
2. **Add duty and GST** (In the calculation) — Duty is 20% of OMV, and GST is 9% of OMV plus duty.
3. **Add the ARF** (In the calculation) — The ARF is tiered on OMV, so a higher-priced car pays a higher share.
4. **Add the COE and registration fee** (In the calculation) — COE comes from the latest bidding result for the category; the registration fee is $350. Tools: [PARF & COE Rebate Calculator](https://toolsg.com/en/parf-coe-rebate-calculator)
5. **Budget the running costs** (Before buying) — A car also costs road tax, insurance, parking and fuel every month. Tools: [Car Affordability Calculator](https://toolsg.com/en/car-affordability-calculator), [Singapore Road Tax Calculator](https://toolsg.com/en/road-tax-calculator)

## 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](https://toolsg.com/en/parf-coe-rebate-calculator) — what you get back when the car is deregistered.
- [Car affordability calculator](https://toolsg.com/en/car-affordability-calculator) — monthly cost and loan.
- [Road tax calculator](https://toolsg.com/en/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

- [LTA OneMotoring — Vehicle tax structure](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html)