A tiered tax payable to LTA when registering a vehicle in Singapore, calculated as a percentage of the car's Open Market Value (OMV). It is one of the largest components of a car's on-the-road price and rises sharply for more expensive vehicles.
Example: Because ARF is tiered and charged on OMV, two cars with the same showroom badge but different OMVs can attract very different ARF amounts. ARF rates and tiers should be verified against the latest LTA schedule.
ARF is a tiered tax on a car's Open Market Value (OMV): the first S$20,000 of OMV is taxed at 100%, the next S$20,000 at 140%, the next S$20,000 at 190%, the next S$20,000 at 250%, and any OMV above S$80,000 at 320%. Higher-value cars therefore attract sharply higher ARF.
OMV is the assessed import value of the car (price plus freight and insurance). ARF is the registration tax computed from that OMV. PARF (Preferential ARF) is the rebate you get back from the ARF paid when you deregister the car within its 10-year COE life.
For cars registered with COEs from the second February 2026 bidding exercise onwards, the PARF rebate was cut sharply — only about 5% of ARF paid is rebated if you deregister at the 10-year mark, and the overall rebate is capped at S$30,000 (down from the previous S$60,000 cap).
No. ARF and PARF apply only when a car is first registered and when it is deregistered. Renewing your COE does not trigger a fresh ARF, but a renewed car earns no PARF rebate — revalidating the COE means you have given up the option to claim that rebate.