Singapore COE Calculator 2026 — LTA Certificate of Entitlement Total Car Cost: OMV + ARF + Excise Duty + COE + GST, COE Category Comparison, Sensitivity Table & Full On-Road Price Breakdown

A Certificate of Entitlement (COE) is a quota licence issued by Singapore’s Land Transport Authority (LTA) that grants the holder the right to own and register a vehicle in Singapore for 10 years. COE exists because Singapore has a strictly controlled total vehicle population — the government issues a fixed quota of COEs every fortnight via an open bidding exercise. If you want to buy a car or motorcycle in Singapore, you or your dealer must win a COE bid first. The COE price is determined by market demand: when many buyers are competing for a limited quota, prices rise; when demand drops, prices fall. Singapore COE has made car ownership one of the most expensive in the world — Cat B COE prices have exceeded S$130,000 in recent years, meaning the entitlement alone costs more than buying a car outright in many other countries.

Cat A and Cat B are the two main COE categories for private cars in Singapore: Cat A covers cars with engine capacity of 1,600cc or below AND power output of 97kW or below. Most mass-market cars (Toyota Corolla, Honda Civic, Mazda 3, Hyundai Elantra) fall under Cat A. Electric vehicles with power output of 97kW or below also fall under Cat A. Cat B covers cars with engine capacity above 1,600cc OR power output above 97kW. Premium and performance cars (BMW 3-Series, Mercedes C-Class, Audi A4, most EVs with high power) fall under Cat B. Cat B COE is typically S$10,000–S$30,000 more expensive than Cat A. When buying a car, confirm which COE category it requires by checking with your dealer or the LTA website.

The Additional Registration Fee (ARF) is calculated based on the vehicle’s OMV (Open Market Value) using a tiered rate: 100% on the first S$20,000 of OMV; 140% on the next S$30,000 (OMV between S$20,001 and S$50,000); 180% on any OMV above S$50,000. Examples: OMV S$25,000 → ARF = (S$20,000 × 100%) + (S$5,000 × 140%) = S$27,000. OMV S$50,000 → ARF = (S$20,000 × 100%) + (S$30,000 × 140%) = S$62,000. OMV S$70,000 → ARF = S$20,000 + S$42,000 + (S$20,000 × 180%) = S$98,000. ARF is a major component of the Singapore on-road price — for a car with OMV of S$50,000, the ARF alone is S$62,000 (124% of OMV).

GST at 9% is applied on the sum of OMV + excise duty + ARF (NOT on the COE or dealer margin separately). Formula: GST = 9% × (OMV + Excise Duty + ARF). Example: OMV S$35,000, Excise Duty S$7,000, ARF S$41,000 → GST = 9% × S$83,000 = S$7,470. Note: COE premium is NOT included in the GST calculation base. The dealer’s additional charges (dealer margin, accessories) may have their own GST component if the dealer is GST-registered, but this is typically already included in the dealer’s quoted price. The government taxes on a Singapore car (excise + ARF + GST) before COE can easily exceed the actual OMV of the vehicle.

Singapore COE bidding takes place twice a month (approximately on the 1st and 3rd Wednesday of each month) via LTA’s open bidding system at OneMotoring.lta.gov.sg. The process: LTA announces the COE quota for each category at the start of the bidding exercise. Individuals or authorised dealers submit bids specifying the amount they are willing to pay. Bids are accepted from 12pm on the opening day until 4pm on the closing day (approximately). LTA applies a uniform quota premium — everyone pays the same Quota Premium (QP), which is the lowest successful bid price. All bidders who bid at or above the QP are issued a COE. Bidders below the QP are unsuccessful. Most car buyers do not bid directly — their car dealer bids on their behalf as part of the car purchase package.

OMV (Open Market Value) is the price that LTA or Singapore Customs attributes to the vehicle — essentially the CIF (Cost, Insurance, Freight) value of the imported vehicle before any Singapore taxes are applied. It is NOT the retail price; it is the wholesale import value. For a Toyota Corolla Cross that retails for S$160,000+ in Singapore, the OMV might be around S$30,000–S$40,000. Where to find OMV: (1) LTA OneMotoring website — you can check OMV by vehicle number for registered cars; (2) Your car dealer must disclose the OMV in the vehicle sales documentation; (3) LTA vehicle transfer papers (when buying a used car) include OMV; (4) For new cars, ask the dealer to confirm the OMV before purchase — it directly determines your ARF cost.

PARF (Preferential Additional Registration Fee) is a rebate given when a car is deregistered (scrapped or exported) within its first 10 years of Singapore registration. It is a percentage of the ARF originally paid, based on the car’s age at deregistration: 8 years old or less: 80% of ARF paid; Between 8 and 9 years: 70% of ARF; Between 9 and 10 years: 60% of ARF; After 10 years (when COE expires): 0% — no PARF rebate. Example: Car with ARF of S$60,000, deregistered at 7 years → PARF = 80% × S$60,000 = S$48,000. PARF is paid by LTA when you deregister the vehicle. If you renew your COE at 10 years, you forfeit the PARF rebate permanently. The PARF + COE rebate = the “scrap value” of a Singapore car, which is calculated by our PARF Rebate Calculator and COE Rebate Calculator tools.

For cars that qualify as Cat A (≤1,600cc and ≤97kW), you always bid under Cat A COE — Cat E will almost always be more expensive. For Cat B cars (>1,600cc or >97kW), you can bid under either Cat B or Cat E — choose whichever has the lower premium at the time. The option to use Cat E instead of Cat B gives buyers flexibility: if Cat B premiums spike but Cat E remains lower, smart buyers opt for Cat E. Historically, Cat E has been S$5,000–S$20,000 above Cat B on average, but in some periods Cat B spikes while Cat E is more stable. Strategy: if you are actively bidding for a Cat B car, monitor both Cat B and Cat E in the fortnight before your bid deadline — your dealer will be able to bid under either category.

For most Singapore cars, taxes (excise duty + ARF + GST) plus the COE make up between 65% and 80% of the total on-road price. Example: Toyota Corolla Cross with OMV S$35,000 and Cat A COE S$95,000 → total on-road approximately S$173,000. Of that: Car base (OMV + dealer): S$53,000 (31%). Taxes + COE: S$120,000 (69%). This is why Singapore has among the most expensive cars in the world relative to the actual vehicle cost. A car that might cost S$30,000 in Malaysia or S$40,000 in Australia costs S$150,000–S$200,000 in Singapore primarily due to ARF, COE, and excise duty. This tool’s tax proportion bar visualises this ratio for your specific car.

When you sell your Singapore car to another buyer, the COE transfers with the car — the buyer does not need to obtain a new COE. The remaining COE validity is part of the car’s residual value. The COE rebate (pro-rated months remaining ÷ 120 × original COE premium) accrues to whoever eventually deregisters the car, not to you as the seller (unless negotiated in the sale price). Car prices in the Singapore used car market reflect: (1) remaining COE months; (2) PARF status (whether the car is still within 10 years); (3) overall condition. A car with 5 years of COE remaining is worth significantly more than one with 2 years remaining, because the buyer either gets 5 more years of use before renewal decision, or a larger COE rebate upon deregistration.

Yes — within limits. A COE won in a bidding exercise is not vehicle-specific at the time of winning. It can be used for any vehicle within the winning category (e.g., a Cat A COE can be applied to any qualifying Cat A vehicle). However, there are time limits: a COE is valid for use (i.e., must be applied to a vehicle registration) typically within 3 months of the bidding close date. Most car buyers win the COE through their dealer who simultaneously manages the vehicle registration process. If you independently win a COE and then decide not to proceed with a car purchase, you may be able to cancel the COE bid but will forfeit a deposit. In practice, most COE bids are placed by authorised dealers on behalf of the car buyer as part of the car purchase transaction.

These two rates appear in Singapore COE documentation and serve different purposes: Quota Premium (QP): the price you paid at the specific bidding exercise when you won your COE. This is fixed and is used to calculate your COE rebate upon deregistration. Prevailing Quota Premium (PQP): the 3-month moving average of QPs from the past 3 months of bidding. The PQP is used as the COE renewal cost when renewing at the 10-year mark. If COE prices have been falling, the PQP will be higher than the latest QP (you pay more to renew). If COE prices are rising, PQP will be lower than the latest QP (you pay less to renew). The PQP is updated monthly. This means the cost of renewing your COE is based on the average of recent bidding — not the current bid result. Monitoring both the current QP and PQP helps you time your renewal decision.

Yes — EVs pay the same ARF and COE as equivalent petrol cars (based on the same OMV tiers and the same COE category). The key difference is which COE category they fall under: EVs with power output ≤97kW → Cat A COE. EVs with power output >97kW → Cat B COE. Many popular EVs (BYD Atto 3, Hyundai IONIQ 6, Tesla Model 3 Long Range) have power outputs exceeding 97kW, making them Cat B by default — regardless of their battery size. However, EVs benefit from additional incentives that petrol cars do not: EV Early Adoption Incentive (EEAI): up to S$7,500 rebate (for qualifying EVs, 2022–2026). VES (Vehicle Emissions Scheme) Band A1/A2 rebate: additional S$10,000–S$25,000 for the cleanest EVs. These EV-specific rebates can significantly offset the cost difference, but the base ARF and COE framework applies equally.

Road tax is NOT included in the COE purchase price — it is a separate annual fee. Road tax is paid annually (or semi-annually) throughout the life of the vehicle. For petrol cars, road tax is based on engine capacity (cc): up to 600cc: S$400/year; 601–1,000cc: S$400–S$750; 1,001–1,600cc: S$750–S$1,400; 1,601–3,000cc: graduated higher rates; above 3,000cc: premium rates. For electric vehicles, road tax is based on maximum power rating (kW) — see our EV Road Tax Calculator. Road tax surcharges apply for older vehicles (>10 years: 10% surcharge per year above 10 years, capped at 50%). Road tax is collected by LTA and is paid via OneMotoring or through your insurance agent as part of the vehicle renewal process.

Live and historical COE bidding results are published by LTA at OneMotoring.lta.gov.sg. You can find: current and previous bidding exercise results (winning QP, number of bids, quota for each category); upcoming bidding exercise dates; COE quota announcements (how many COEs are available in each category per exercise). COE quotas are announced by LTA at the start of each year and adjusted based on the number of vehicles deregistered in the previous period. When many vehicles are scrapped (typically in January due to year-end deregistrations), quotas increase the following year, which can push COE prices down. Monitoring quota announcements is key to understanding medium-term COE price trends. Most Singapore car forums and news sites also track COE results in real time.

Yes — there are no citizenship or PR restrictions on buying a car or holding a COE in Singapore. Foreigners (Employment Pass, S Pass, Long-Term Pass holders) can purchase a vehicle and register it in Singapore exactly the same way as citizens and PRs. The same ARF, COE, excise duty, GST, and registration fees apply. The only practical consideration for foreigners is that vehicle ownership typically requires a Singapore driving licence (or a validated foreign licence for a short period), comprehensive motor insurance, and a Singapore address. When a foreigner leaves Singapore and deregisters their vehicle, they receive the same PARF + COE rebate as any other owner. Some foreigners buy cars expecting to deregister on departure and factor in the scrap value in their total ownership cost calculation.