Singapore EV Road Tax Calculator 2026 — LTA Electric Vehicle Annual Road Tax by Maximum Power (kW), COE Category A vs B Determination, EEAI & VES Rebate Guide, EV vs Petrol Road Tax Comparison

Singapore EV road tax is calculated based on maximum power output (kW) using a graduated LTA formula: ≤7.5kW: S$400; 7.5–30kW: S$400 + (kW−7.5) × S$25; 30–90kW: S$963 + (kW−30) × S$37.50; 90–230kW: S$3,213 + (kW−90) × S$55.75; above 230kW: S$11,018 + (kW−230) × S$74.25. These are annual rates (paid 6-monthly). The formula replaced the old cc-based formula for EVs from January 2021. The same age surcharge as petrol cars applies: +10% per year above 10 years old, capped at 50%.

Singapore switched from cc-based to kW-based EV road tax from 1 January 2021 because the cc (cubic centimetre) formula only applies to internal combustion engines — EVs have no engine displacement. The maximum power output (kW) was chosen as the closest equivalent metric because it reflects the vehicle’s size, performance, and road impact, similar to how engine capacity does for petrol cars. Larger, heavier, more powerful EVs use more road space, create more wear, and contribute more to congestion — so they pay more road tax. The kW formula is progressive: small city EVs pay minimal tax, while high-performance EVs pay significantly more, reflecting Singapore’s policy of making larger vehicle use expensive.

The 97kW threshold determines which COE category an EV falls into: EVs with maximum power ≤97kW AND engine capacity ≤1,600cc (for hybrids) qualify for Cat A COE. EVs with maximum power >97kW require Cat B COE. In 2026, Cat A COE is approximately S$95,000 while Cat B is approximately S$120,000 — a difference of roughly S$25,000. Over a 10-year COE period, this difference significantly impacts total ownership cost. For the annual road tax, 97kW is also near the band boundary between 30–90kW (rate S$37.50/kW above 30) and 90–230kW (rate S$55.75/kW above 90). An EV at exactly 97kW pays S$3,213 + (97−90) × S$55.75 = S$3,603/year — significantly more than a petrol 1,598cc Cat A car at approximately S$950/year.

The BYD Atto 3 (standard and extended range) has a maximum power of 150kW. Singapore annual road tax: S$3,213 + (150−90) × S$55.75 = S$3,213 + S$3,345 = S$6,558/year. 6-monthly payment: S$3,279. COE Category: Cat B (>97kW). For comparison, a Toyota Vios 1.5 (1,497cc) pays S$873/year — the BYD Atto 3 road tax is 7.5× higher. This surprises many Singapore EV buyers who expect EVs to have lower running costs. While EVs save on petrol costs and DERS doesn’t apply, the high kW-based road tax (especially for Cat B EVs) partially offsets fuel savings. Calculate the full annual running cost including road tax, insurance, parking, and charging when comparing EV vs petrol total cost of ownership.

The EV Early Adoption Incentive (EEAI) provides a rebate of up to S$7,500 applied against the ARF (Additional Registration Fee) for qualifying fully-electric vehicles first registered in Singapore between 1 January 2022 and 31 December 2026. The EEAI amount depends on the specific vehicle’s eligibility — not all EVs qualify at the full S$7,500. The EEAI is applied as a direct reduction to the ARF payable at registration, reducing the total on-road cost of the EV. It does not reduce road tax or COE cost. The EEAI is part of Singapore’s broader EV adoption strategy alongside the VES rebates. Check with LTA or your dealer to confirm whether your specific EV model and trim qualify for EEAI before purchase.

The Vehicle Emissions Scheme (VES) rates vehicles based on their emissions across six pollutants (CO2, NOx, PM10, HC, CO, formaldehyde). EVs — which produce zero tailpipe emissions — automatically qualify for Band A1 (the cleanest rating). VES Band A1 rebate: up to S$25,000 applied against the ARF (for new EVs purchased from 1 January 2024). Some EVs may qualify for Band A2: rebate of S$10,000–S$15,000. The VES rebate is applied against the ARF at registration, similar to the EEAI. Combined EEAI + VES Band A1 can reduce total on-road cost by up to S$32,500 for qualifying EVs. The exact VES band and rebate amount for a specific model is confirmed by LTA — check the official VES ratings before purchase. See our VES Rebate/Surcharge Calculator for details.

No — DERS (Diesel End-Road Tax) applies only to diesel-fuelled vehicles in Singapore. Electric vehicles are entirely exempt from DERS. DERS is a mileage-based tax of approximately S$0.20/km charged to diesel car owners (roughly S$3,000/year for average mileage) — a significant cost that makes diesel private cars expensive to run in Singapore. EVs do not pay DERS, which is a meaningful cost advantage for EVs over diesel cars. However, EVs still pay the kW-based road tax, which can be substantially higher than both petrol and diesel cc-based road tax for high-power models. This is why Singapore’s total EV running cost comparison must account for: lower fuel costs + zero DERS – higher road tax (kW-based) vs petrol.

For most mid-range EVs in Singapore, road tax is significantly higher than a comparable petrol car. Example comparison: Hyundai IONIQ 6 168kW EV: S$7,562/year road tax. Comparable petrol BMW 320i 2.0T (1,998cc): S$1,547/year. The EV pays S$6,015 MORE per year in road tax. However, EVs save on fuel: a petrol car at 10L/100km covering 15,000km/year uses approximately 1,500L × S$2.65/L ≈ S$3,975/year in petrol. The EV at similar range uses approximately S$900–S$1,200/year in electricity. Net annual advantage: approximately S$2,700–S$3,075 in fuel savings — which is less than the extra S$6,015 in road tax. This means high-performance EVs in Singapore often have HIGHER total annual running costs than equivalent petrol cars, despite fuel savings. This calculator helps quantify the road tax component so buyers can make informed decisions.

No — the kW-based road tax formula applies to fully electric vehicles (battery electric vehicles / BEV). Hybrid vehicles (petrol-electric) continue to use the traditional cc-based road tax formula based on engine displacement, even though they have electric motors. The cc formula is applied to the combustion engine’s capacity, regardless of any electric motor assistance. Plug-in Hybrid Electric Vehicles (PHEVs) also use the cc-based formula in Singapore. Only 100% battery electric vehicles with no combustion engine use the kW-based formula. This is an important distinction: a plug-in hybrid with a 1,600cc petrol engine and a 100kW electric motor pays cc-based road tax (approximately S$950/year), not kW-based. Verify your specific vehicle type with LTA if you’re unsure.

Yes — the age surcharge is identical for EVs and petrol/diesel cars. For any private car more than 10 years old: Year 11: +10% surcharge; Year 12: +20%; Year 13: +30%; Year 14: +40%; Year 15+: +50% (maximum). The surcharge is applied to the base kW-formula road tax. Given that EV road tax is already significantly higher than petrol (especially for high-kW models), the age surcharge can be very substantial for older EVs. Example: Tesla Model 3 LR (366kW) at 15 years: S$21,116 × 150% = S$31,674/year road tax. Singapore’s policy is clear: very old vehicles — whether petrol, diesel, or electric — face steep road tax surcharges to encourage replacement.

No — you cannot choose a different COE category than the one your vehicle qualifies for. LTA determines the COE category based on the vehicle’s official specifications: engine capacity (cc) AND power output (kW) for conventional cars; power output (kW) for EVs. If your EV’s maximum power exceeds 97kW, it must use Cat B COE — there is no option to bid for Cat A. Some EV manufacturers have explored software-limited versions of their models specifically to qualify for Cat A, where the same physical vehicle has its power electronically capped to ≤97kW for the Singapore market. If considering such a purchase, verify that the software-limited power is LTA-certified and reflected on the official vehicle registration documents — verbal dealer claims are not sufficient for LTA classification purposes.

No — EV charging infrastructure costs are separate from road tax. Singapore’s road tax system (based on kW) does not include a separate “charging levy” or infrastructure fee. Charging costs are simply the electricity tariff for the energy consumed at home or at public charging points. Singapore’s public EV charging network (including Shell Recharge, Charge+ by SP Group, and various other operators) charges by the kWh consumed. Home charging uses the residential electricity tariff (approximately S$0.30/kWh in 2026). Road tax goes into general government revenue, not specifically towards EV charging infrastructure. LTA and SP Group are expanding public charging availability across HDB car parks, shopping malls, and commercial buildings as part of Singapore’s Green Plan 2030 EV push.

Singapore EVs with the lowest road tax are those with the lowest maximum power output (kW). Generally, smaller urban EVs or entry-level models: small city EVs and low-power models at 30–50kW (road tax S$963–S$1,713/year); entry-level EVs at 50–90kW (road tax S$1,713–S$2,963/year); mid-range EVs at 90–100kW (road tax S$3,213–S$3,771/year). Below 97kW also means Cat A COE (approximately S$25,000 cheaper than Cat B). Note: most widely-sold Singapore EVs (BYD Atto 3, Hyundai IONIQ, Tesla, Kia EV6, BMW, Mercedes EV) have power outputs significantly above 97kW and fall in the higher road tax bands. If minimising road tax is a priority, specifically look for EV models with Cat A power specs — they are less common but do exist in the Singapore market.

The official LTA-specified maximum power output (kW) for road tax purposes is: shown on the Vehicle Registration Card (VRC) issued by LTA; available on LTA OneMotoring under “Enquire Vehicle” by registration number; stated in your car insurance policy and dealer sales documentation; listed in the LTA’s vehicle type approval documents for the model. Important: use the LTA-specified maximum power, NOT the manufacturer’s marketing specification. Some manufacturers quote peak power during brief boost modes, while LTA uses the continuous or rated maximum power. These can differ — especially for performance EVs where the “peak” power is only sustained for a few seconds. If in doubt, check your vehicle’s LTA registration document directly.

When you renew an EV’s COE at 10 years (paying the Prevailing Quota Premium): the road tax continues at the same kW-based formula PLUS the age surcharge which now begins at +10% (Year 11). The road tax surcharge increases every year: Year 11 → +10%, Year 12 → +20%, capped at +50% from Year 15. Example: BYD Atto 3 (150kW) with base road tax S$6,558. If COE renewed: Year 11 road tax: S$7,214; Year 12: S$7,870; Year 15+: S$9,837/year. The combination of age surcharge on already-high kW-based road tax makes renewing the COE on a high-power EV significantly more expensive than for a low-cc petrol car. Factor the surcharging road tax escalation into your COE renewal decision — see our COE Rebate Calculator for the financial analysis.

Singapore EV road tax is among the highest globally due to the kW-based progressive formula. In most countries, EVs either pay no road tax (many EU countries, UK until 2025) or very low flat rates to incentivise adoption. Singapore’s policy is different: road tax is high for all vehicles (petrol, diesel, or electric) to manage congestion — EVs are not specifically exempt. However, Singapore compensates with front-loaded incentives (EEAI up to S$7,500, VES rebates up to S$25,000) rather than ongoing annual tax relief. Neighbouring Malaysia has significantly lower EV road tax. For a Singapore EV owner driving a high-power EV like Tesla Model 3 Long Range, the annual road tax alone (S$21,116) exceeds the total annual cost of owning a car in many other countries. This is a structural feature of Singapore’s vehicle cost management framework.