ARF Calculator Singapore: From OMV to Car Price
Customs value of the car: purchase price, freight, insurance and delivery to Singapore. Dealers and LTA's vehicle listings show it.
VES band
Set by the model's worst pollutant (CO₂, HC, CO, NOx, PM). Only electric cars reach Band A. Ask the dealer for the model's band.
Defaults to the Category A premium from the 7 Oct 2026 bidding. Enter the latest result for your category.
- 100% of OMV from S$0 to S$20,000S$20,000
- 140% of OMV from S$20,000 to S$30,000S$14,000
- OMVS$30,000
- Excise duty20% of OMV (Singapore Customs)S$6,000
- GST9% of OMV plus excise dutyS$3,240
- Registration feeS$350
- ARFTiered on OMV, aboveS$34,000
- VES Band C1 surchargeS$7,500
- COE premiumS$130,001
Dealer margin, warranty, insurance, number plate fees and any discounts come on top or off this. The real OMV, VES band and COE you pay are fixed only at registration.
Estimated car price before dealer margin
S$211,091
- Net ARF
- S$34,000
- VES surcharge
- S$7,500
- Excise duty + GST
- S$9,240
- COE
- S$130,001
- OMV
- S$30,000
- OMV 14%
- ARF + VES 20%
- Duty + GST 5%
- COE 62%
PARF back if deregistered within 5 years: S$10,200 (30% of net ARF, capped at S$30,000, for cars with COEs from the 2nd Feb 2026 bidding onwards).
How this works
ARF is tiered on the car's open market value (OMV). For cars with COEs from the second February 2023 bidding exercise onwards, still in force in 2026, it is 100% of the first S$20,000 of OMV, 140% of the next S$20,000, 190% of the next S$20,000, 250% of the next S$20,000 and 320% above S$80,000.
The Vehicular Emissions Scheme (VES) then adjusts it, by the model's worst pollutant. For cars registered in 2026: Band A gets a S$22,500 rebate, Band B nothing, and Bands C1, C2 and C3 pay surcharges of S$7,500, S$22,500 and S$35,000. In 2027 these become a S$20,000 rebate and S$15,000, S$30,000 and S$45,000 surcharges. Fully electric cars registered in 2026 also get the EV Early Adoption Incentive: 45% off ARF, capped at S$7,500. ARF cannot fall below S$5,000 after rebates, or S$0 for fully electric cars.
On top come excise duty at 20% of OMV, GST at 9% on the OMV plus excise duty, the S$350 registration fee and the COE premium. The total is an estimate of the car's cost before the dealer's margin, warranty and extras.
FAQs
How much is ARF on a car with S$30,000 OMV?
S$34,000: 100% of the first S$20,000 (S$20,000) plus 140% of the next S$10,000 (S$14,000). With a Band C1 surcharge, excise duty, GST, the registration fee and a S$130,001 COE, the car costs about S$211,091 before dealer margin.
What are the ARF rates in 2026?
100% on the first S$20,000 of OMV, 140% on S$20,001 to S$40,000, 190% on S$40,001 to S$60,000, 250% on S$60,001 to S$80,000 and 320% above S$80,000. These tiers have applied since the second COE bidding exercise of February 2023.
How much VES rebate does an electric car get in 2026?
A Band A electric car registered in 2026 gets a S$22,500 VES rebate plus up to S$7,500 from the EV Early Adoption Incentive, so up to S$30,000 off its ARF. On a S$40,000 OMV EV, ARF drops from S$48,000 to S$18,000.
What happens to EV incentives in 2027?
The EV Early Adoption Incentive ends after 31 December 2026, and the Band A VES rebate falls to S$20,000 for cars registered in 2027. Surcharges for Bands C1 to C3 rise to S$15,000, S$30,000 and S$45,000.