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
Not more than 5 years 75% of ARF paid or $60,000 (whichever is lower)
Above 5 but not more than 6 years 70% of ARF paid or $60,000 (whichever is lower)
Above 6 but not more than 7 years 65% of ARF paid or $60,000 (whichever is lower)
Above 7 but not more than 8 years 60% of ARF paid or $60,000 (whichever is lower)
Above 8 but not more than 9 years 55% of ARF paid or $60,000 (whichever is lower)
Above 9 but not more than 10 years 50% of ARF paid or $60,000 (whichever is lower)
More than 10 years Nil

Below shows ARF calculations for cars registered with COEs obtained from Feb 2022 nwards.

Vehicle OMV ARF Rate
First $20,000 of OMV 100% of OMV
Next $20,000 of OMV (i.e. $20,001 to $40,000) 140% of OMV
[NEW] Next $20,000 of OMV (i.e. $40,001 to $60,000) 190% of OMV
[NEW] Next $20,000 of OMV (i.e. $60,001 to $80,000) 250% of OMV
[NEW] Above $80,000 of OMV (i.e. $80,001 and above) 320% of 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 $20,001 to $40,000:
    [(OMV - 20000) x 140%] + 20000 = X
    X - VES rebate = ARF

3. For cars with OMV between $40,001 to $60,000:
    [(OMV - 40000) x 190%] + 48000 = X
    
    X - VES rebate = ARF

4. For cars with OMV above $60,001 to $80,000:
    [(OMV - 60000) x 250%] + 86000 = X
    
    X - VES rebate = ARF

5. For cars with OMV above $80,001:
    [(OMV - 80000) x 320%] + 136000 = X
    
    X - VES rebate = ARF