ARF

The Additional Registration Fee (ARF) is a tax imposed upon registration of a vehicle. It is calculated based on a percentage of the Open Market Value (OMV) of the vehicle.

The ARF determines your PARF rebate which is a component of your de-registration value.

[COE rebate + PARF rebate] = De-registration value
Read more about the LTA PARF rebate scheme.

Age of vehicle PARF Rebate
Less than 5 yrs old 75% of ARF
5 to 6 yrs old 70% of ARF
6 to 7 yrs old 65% of ARF
7 to 8 yrs old 60% of ARF
8 to 9 yrs old 55% of ARF
9 to 10 yrs old 50% of ARF
More than 10 yrs old 0% of ARF

Below shows ARF calculations for cars registered with COEs obtained from March 2013 onwards.

Vehicle OMV ARF Rate
First $20,000 of the OMV 100% of OMV
Next $30,000 of the OMV (i.e. $20,001 to $50,000) 140% of Incremental OMV
Remaining OMV Above $50,000 180% of Incremental OMV

VES rebates (if any) will be subtracted off from the above values.

Calculation for ARF:

1. For cars with OMV below $20K:
    OMV - VES rebates = ARF

2. For cars with OMV between $20k-$50k:
    [{OMV - 20000} x 140%] + 20000 = X
    X - VES rebate = ARF

3. For cars with OMV above $50k:
    [{OMV-50000} x 180%] + 62000 = X
    X - VES rebate = ARF