Singapore COE, ARF & PARF Calculator

Frequently Asked Questions

• What is the difference between COE, ARF and PARF?+
  They are three separate things that are easy to confuse. The COE is a Certificate of Entitlement — a ten-year licence to own a car, bought at auction, priced by whatever the market bids. The ARF is the Additional Registration Fee, a tax on the car itself charged as a tiered percentage of its Open Market Value. PARF is the Preferential Additional Registration Fee rebate: a portion of the ARF you paid, handed back when you deregister the car no more than ten years after registration.
• How is ARF calculated?+
  In tiers, not at one flat rate — which is why so many quoted figures are wrong. For a car registered with a COE from the second February 2023 bidding onwards, the first S$20,000 of OMV is charged at 100%, the next S$20,000 at 140%, the next at 190%, the next at 250%, and everything above S$80,000 at 320%. Earlier COEs pay an older table. From the second February 2022 bidding to the first February 2023 one it was 100%, 140% to S$50,000, 180% to S$80,000 and 220% above that. Before the second February 2022 bidding there was no 220% tier: everything above S$50,000 was charged at 180%. The calculator shows the arithmetic band by band so you can see exactly where the money goes.
• What changed in February 2026?+
  LTA revised the PARF rebate schedule and its cap. A car deregistered at five years or less used to return 75% of the ARF paid; it now returns 30%. The whole schedule dropped in step, from 75%–50% across the age bands to 30%–5%, and the cap halved from S$60,000 to S$30,000. It applies to cars registered with COEs obtained from the second February 2026 bidding exercise onwards, so a car on a COE from the first February bidding is on completely different terms from the identical car on a COE from the second.
• Why do four sets of rules run at once?+
  Because each revision applied to COEs obtained from a given bidding exercise onwards, never retroactively, and PARF can be earned for ten years. A COE from before the second February 2022 bidding means ARF at 100%, 140% and 180%, with PARF of 75%–50% and no cap. From the second February 2022 bidding to the first February 2023 one, a 220% tier was added above S$80,000 of OMV; PARF was still uncapped. From the second February 2023 bidding to the first February 2026 one, ARF runs from 100% to 320% and PARF is 75%–50% capped at S$60,000. From the second February 2026 bidding, the ARF is the same and PARF is 30%–5% capped at S$30,000. The era selector picks the right set for both halves at once. It asks for the bidding exercise, not the registration date, because that is what LTA keys each revision on.
• How is the COE rebate worked out?+
  It is the simplest part of the whole structure: the quota premium you paid, multiplied by the unused part of the COE in months, divided by 120. Deregister at exactly five years and you get half your COE money back; at ten years there is nothing left to give back. LTA counts leftover days as a fraction of a month, while this calculator moves in whole months. Two cases change the base. On a Category E COE the rebate is worked on the lower of the Cat E premium you paid and the premium of the vehicle's own category in the same bidding exercise. A vehicle exported within two years of registration has its COE rebate capped at 80% of the premium paid, which this calculator does not model.
• Does PARF apply to every car?+
  No. PARF is for cars and taxis; goods vehicles get none. A private car qualifies if it was new when registered in Singapore (or an imported used car not more than three years old when registered on or after 1 September 2007), has never been laid up, and is not more than ten years old when deregistered. At exactly ten years the last band still applies; only after that is it nil. It is a percentage of the ARF actually paid. Where a VES, CEVS, OPC or similar rebate reduced the ARF, LTA works PARF on that net figure, so the calculator takes the rebate as an input.
• What if my COE is Category C or Category E?+
  Category C is for goods vehicles and buses, and a light, heavy or very heavy goods vehicle pays ARF of 5% of its OMV, whichever bidding exercise its COE came from, and gets no PARF. The calculator switches to that rule when you pick Cat C. It leaves out road tax there, because goods vehicles are taxed by laden weight, not engine capacity. Goods-cum-passenger vehicles pay the car ARF tiers and are not modelled. Category E is the open category. Pick it and say which category the vehicle itself belongs to, and the calculator applies that vehicle's ARF and PARF rules. Its COE rebate is worked on the lower of the two premiums, as LTA does.
• Where do the COE premiums come from?+
  From LTA's own bidding results, published as an open dataset on data.gov.sg and refreshed here after each exercise. There are two bidding exercises a month. They usually open at 12pm on the first and third Monday and close at 4pm on the Wednesday of the same week, unless a public holiday falls in between. The figure shown is the closing premium of the most recent exercise; you can type over it with whatever you were actually quoted.
• Does this give me the on-the-road price of a car?+
  No, and it deliberately does not try. This calculates what the state charges — ARF, COE and road tax — and what it gives back. The showroom price on top of that also includes the OMV itself, the excise duty (20% of OMV for a car), the S$350 registration fee and the dealer's margin, none of which are modelled here. Treat the result as the tax and COE component, which is the part nobody can work out unaided.
• Is the road tax figure the real one?+
  It is LTA's published formula for petrol cars, worked from engine capacity: the band figure multiplied by 0.782, exactly as LTA's formula shows it. Diesel cars also pay a special tax, and petrol-electric cars are worked out twice, by engine capacity and by power, with the higher figure applying, so neither is covered. Nor are electric cars, or goods vehicles, which are taxed by laden weight.
• Is the Singapore COE calculator free?+
  Completely free, with no account and no usage limit. Every calculation runs in your browser and nothing you type is uploaded — the only thing the page fetches is the public COE bidding result, and it does that through our own server rather than sending your browser to a third party.