VES Band Calculator Singapore (Vehicular Emissions Scheme)
Find a new car’s VES band from its CO₂, HC, CO, NOx and particulate emissions, and see the rebate or surcharge and what it does to the ARF.
The rebates and surcharges change between 2026 and 2027.
Used to work out the ARF that the rebate comes off.
From the car’s emissions label or the dealer.
Enter 0 if the car emits none.
Enter 0 if none.
Enter 0 if none.
Leave blank only if the car has no PM value.
VES result
A surcharge of $7,500 is payable.
- ARF before the rebate
- $34,000
- Rebate applied to the ARF
- $0
- Surcharge to pay
- $7,500
| Pollutant | Band |
|---|---|
| CO₂ | C1 |
| HC | B |
| CO | B |
| NOx | B |
| PM | B |
- The rebate cannot take the ARF below the minimum of $5,000.
- Electric and plug-in hybrid cars are rated on their electricity consumption at 0.4 g CO₂/Wh. Enter the CO₂ figure LTA gives for the car.
The worst of the five pollutants sets the band. Bands apply to cars registered from 1 January 2026 to 31 December 2027. LTA confirms the band at registration.
In-depth guide
VES for new cars in 2026 and 2027: bands, rebates and surcharges
The Vehicular Emissions Scheme bands A to C3, how the worst pollutant sets the band, the 2026 and 2027 rebates and surcharges, and the effect on the ARF.
Key figures at a glance
- Surcharge, band C3, 2026
- $35,000
- Port-fuel injection cars with no PM value go straight to C3.
- Source: LTA
How the band is set
A car’s CO₂ and four pollutants, HC, CO, NOx and PM, are each placed in a band. The worst one decides the VES band, A, B, C1, C2 or C3.
| Band | CO₂ (g/km) | HC (g/km) | CO (g/km) | NOx (g/km) | PM (mg/km) |
|---|---|---|---|---|---|
| A | 90 or less | 0 | 0 | 0 | 0 |
| B | above 90 to 120 | above 0 to 0.024 | above 0 to 0.190 | above 0 to 0.009 | above 0 to 0.3 |
| C1 | above 120 to 159 | above 0.024 to 0.029 | above 0.190 to 0.270 | above 0.009 to 0.018 | above 0.3 to 0.4 |
| C2 | above 159 to 182 | above 0.029 to 0.040 | above 0.270 to 0.350 | above 0.018 to 0.022 | above 0.4 to 1.0 |
| C3 | above 182 | above 0.040 | above 0.350 | above 0.022 | above 1.0 |
If a car uses a port-fuel injection engine and has no PM value, it is placed in C3 whatever its other emissions. Electric and plug-in hybrid cars are rated on their electricity consumption at 0.4 g CO₂/Wh.
Rebates and surcharges
| Band | 2026 | 2027 |
|---|---|---|
| A | −$22,500 | −$20,000 |
| B | $0 | $0 |
| C1 | +$7,500 | +$15,000 |
| C2 | +$22,500 | +$30,000 |
| C3 | +$35,000 | +$45,000 |
A rebate comes off the Additional Registration Fee (ARF) and is subject to a minimum ARF of $5,000, which is lowered to $0 for fully electric cars registered up to 31 December 2027. A surcharge is paid on top.
Example
A 2026 car with CO₂ of 130 g/km and low pollutants is in C1: a $7,500 surcharge. With an OMV of $30,000 its ARF is 100% of the first $20,000 plus 140% of the next $10,000 = $34,000. A fully electric car in band A with the same OMV gets a $22,500 rebate, so the ARF falls to $11,500.
Related tools
- COE and car upfront cost calculator — the full cost of a new car.
- Road tax calculator — yearly tax.
- PARF and COE rebate calculator — scrapping a car.
Frequently asked questions
How is the VES band decided?
Each of CO₂, HC, CO, NOx and PM is placed in a band; the worst one is the car’s VES band.
How big are the rebates and surcharges?
For 2026: A −$22,500, B $0, C1 +$7,500, C2 +$22,500, C3 +$35,000. For 2027: A −$20,000, B $0, C1 +$15,000, C2 +$30,000, C3 +$45,000.
Can the rebate make the ARF zero?
Not normally: the ARF has a $5,000 minimum, which is $0 for fully electric cars registered up to 31 December 2027.
What if my car has no PM value?
If it uses port-fuel injection it goes straight to band C3.
Is the surcharge part of the ARF?
No. It is an extra payment on top.
Sources
- LTA OneMotoring — Tax structure (cars) — VES bandings, rebates and surcharges (updated 26 Oct 2026).
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.