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