Singapore COE, ARF & PARF Calculator
Singapore COE, ARF and PARF calculator — work out the tiered Additional Registration Fee on any OMV, add the live COE premium, and see exactly what comes back as PARF and COE rebate at deregistration. Includes the February 2026 PARF revision. Runs in your browser.
Singapore COE, ARF & PARF Calculator
COE premiums, last three years
Closing premium at each bidding exercise. Category A and B, from LTA’s published results.
How to Use the COE, ARF and PARF Calculator
Enter the OMV
The Open Market Value is what the car cost to import, before any tax. It is printed on the vehicle log card, and LTA publishes averages for common models.
Say when the COE was obtained
This one choice sets both the ARF tiers and the PARF schedule. Getting it wrong pairs a 2026 rebate with a 2019 fee, which is the single most common mistake in this area.
Check the COE premium
The latest closing premium for each category is filled in from LTA’s published results. Type over it with whatever you were actually quoted.
Move the deregistration age
Drag to the age you expect to sell or scrap at. The rebate curve shows what is left at every point of the ten years, and the net figure shows what the tax and COE really cost you.
What a Singapore Car Actually Costs, and Why
Almost nothing about the cost of a car in Singapore is about the car. Two charges dominate, and neither is a price in the ordinary sense. The first is the Certificate of Entitlement, a ten-year licence to own a vehicle at all, sold at auction twice a month to whoever bids highest — in the second July 2026 exercise, Category A closed at S$126,000, which is more than most of the cars it entitles anyone to buy. The second is the Additional Registration Fee, a tax on the vehicle itself, charged as a rising percentage of its Open Market Value. The two together routinely exceed the value of the car by a wide margin, and neither can be worked out in your head.
The ARF is tiered, and the tiers are steep
The ARF is where most published figures go wrong, because people apply a single rate to the whole OMV. It does not work that way. For a car registered with a COE from the second February 2023 bidding onwards, the first S$20,000 of OMV attracts 100%, the next S$20,000 attracts 140%, the next 190%, the next 250%, and everything beyond S$80,000 attracts 320%. The arithmetic compounds quickly: a car with an OMV of S$100,000 carries an ARF of exactly S$200,000, so the tax is precisely twice the car, before a cent of COE. Below S$40,000 of OMV the tiers are gentler and the 2023 revision changed nothing at all, which is why the revision was felt almost entirely at the luxury end.
On a car with an OMV of S$100,000, the ARF alone is S$200,000 — the tax is exactly twice the car, before the COE is added.
What comes back, and what February 2026 changed
Some of it returns. The COE rebate is the straightforward half: the premium paid, multiplied by the unused months, divided by 120 — deregister at five years and half the COE money comes back. The PARF rebate is a portion of the ARF, and it is the half that moved. Until early 2026 a car deregistered at five years or less returned 75% of its ARF, tapering to 50% at the ten-year mark, capped at S$60,000. From the second February 2026 bidding exercise onwards that schedule runs from 30% down to 5%, capped at S$30,000. The same car, the same ARF, the same age at deregistration — and less than half the money back. Because the change applied by registration date rather than retroactively, three separate regimes are running side by side today, and will keep running until the last pre-2023 cars reach ten years.
Why the ten-year cliff shapes the market
Put the two rebates together and the shape of a Singapore car’s residual value emerges, and it is not the smooth curve a generic depreciation calculator draws. It is a straight COE line falling to zero over 120 months, plus a PARF step function that drops a band each year and then vanishes entirely. At ten years exactly, both are nil: there is no PARF, no COE rebate, and nothing to recover. That cliff, not mechanical wear, is why so many perfectly good cars are exported or scrapped at nine years and change. The calculator above draws that curve across the full decade so you can see precisely where your own car sits on it — and what walking away a year earlier or later is worth.
One thing this tool deliberately does not do is quote you a showroom price. What it computes is the part the state sets and publishes: ARF, COE, road tax, and the rebates. Excise duty, GST, the registration fee and the dealer’s margin sit on top and vary by importer. Those are the parts a salesperson can tell you. The parts above are the ones nobody can.
10 Facts About COE, ARF and PARF
A COE is a licence to own a car for ten years — not the car.
ARF is charged in tiers on the OMV, topping out at 320%.
On a S$100,000 OMV the ARF is exactly twice the car.
The COE rebate is linear: premium × unused months ÷ 120.
PARF returns a slice of the ARF, never of the COE.
February 2026 cut PARF from 75%–50% to 30%–5% of ARF.
The PARF cap halved at the same time — S$60,000 to S$30,000.
At ten years nothing comes back: no PARF, no COE rebate.
Three ARF and PARF regimes run in parallel right now.
Singapore road tax includes a standing rebate factor of 0.782.
Frequently Asked Questions
- 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 before it turns ten.
- 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%. The calculator shows the arithmetic band by band so you can see exactly where the money goes.
- 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 bought in January is on completely different terms from the identical car bought in March.
- Because both revisions were applied by registration date rather than retroactively, and cars last ten years. A car on a pre-February-2023 COE pays the old ARF tiers and gets an uncapped PARF rebate. One from February 2023 to early 2026 pays the current ARF tiers with a S$60,000 PARF cap. One registered now pays the same ARF and gets the far smaller 30%–5% rebate capped at S$30,000. The era selector in the calculator picks the right set for both halves at once.
- It is the simplest part of the whole structure: the quota premium you paid, multiplied by the number of unused months left on the COE, divided by 120. Deregister at exactly five years and you get half your COE money back. Run the full ten years and you get nothing, because there is nothing left to give back.
- No. PARF is only paid on cars deregistered before they turn ten years old, and it is a percentage of the ARF paid, not of the purchase price or the COE. Once a car passes ten years the PARF rebate is nil — which is exactly why so many Singapore cars are scrapped or exported at nine years and change rather than being run on.
- From LTA's own bidding results, published as an open dataset on data.gov.sg and refreshed here after each exercise. Bidding opens twice a month, on the first and third Monday, and closes at 4pm that Wednesday, when the results are released. The figure shown is the closing premium of the most recent exercise; you can type over it with whatever you were actually quoted.
- 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, excise duty, GST, the 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.
- It is LTA's published formula for petrol cars, worked from engine capacity, including the standing rebate factor of 0.782 that currently applies. Diesel and petrol-electric vehicles are surcharged differently, and electric cars are taxed on power rather than engine capacity, so those are not covered. For an ordinary petrol car the figure should match your bill.
- 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.
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