# 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.

- Tool: [VES Band Calculator](https://toolsg.com/en/ves-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-10-30
- 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 |
| --- | --- | --- |
| Rebate, band A, 2026 | $22,500 — Cars registered 1 Jan to 31 Dec 2026. | [LTA](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| Rebate, band A, 2027 | $20,000 — Cars registered 1 Jan to 31 Dec 2027. | [LTA](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| Surcharge, band C3, 2026 | $35,000 — Port-fuel injection cars with no PM value go straight to C3. | [LTA](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| Surcharge, band C3, 2027 | $45,000 | [LTA](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |
| Minimum ARF | $5,000 — $0 for fully electric cars registered up to 31 Dec 2027. | [LTA](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) |

## 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](https://toolsg.com/en/coe-total-cost-calculator) — the full cost of a new car.
- [Road tax calculator](https://toolsg.com/en/road-tax-calculator) — yearly tax.
- [PARF and COE rebate calculator](https://toolsg.com/en/parf-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)](https://onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html) — VES bandings, rebates and surcharges (updated 26 Oct 2026).