Singapore Car Import Tax Calculator

What Is a Singapore Car Import Tax Calculator?

A Singapore Car Import Tax Calculator estimates the taxes and registration charges involved in importing a car for use in Singapore.

It uses the car’s Open Market Value, registration year, condition, powertrain and Vehicle Emissions Scheme band.

The result can include estimated:

• Excise duty
• Import GST
• Additional Registration Fee
• Registration Fee
• VES rebate or surcharge
• Used-car surcharge, where applicable

The calculator also shows the estimated charges added to the OMV.

It does not include the Certificate of Entitlement, insurance, financing, shipping arrangements or every possible inspection and administrative cost.

How to Use the Calculator

Enter the Open Market Value assessed by Singapore Customs.

Next, select:

1. Registration year
2. New or used car
3. Powertrain
4. Applicable VES band

Select Calculate to see the estimated taxes and registration charges.

Use Reset before checking another car.

The registration year and VES band must be selected carefully because the applicable rebate or surcharge can change.

What Is Open Market Value?

Open Market Value, or OMV, is not simply the advertised purchase price of the car.

Singapore Customs assesses the value by considering the purchase price and costs connected with selling and delivering the vehicle to Singapore. These may include:

• Freight
• Insurance
• Handling
• Packing costs
• Selling commissions
• Royalties
• Other incidental delivery charges

Singapore Customs normally considers the Cost, Insurance and Freight value when establishing the customs value of a new vehicle.

Its official motor-vehicle valuation guidance also explains how used vehicles and foreign-currency amounts may be assessed.

Use the official assessed OMV where available. Entering only the overseas purchase price can underestimate the charges.

How Car Import Tax Is Calculated

For a standard imported car, the main calculation begins with the OMV.

Excise duty

The excise duty for an imported car is generally:

Excise duty = 20% × OMV

For an OMV of S$50,000:

Excise duty = S$50,000 × 20% = S$10,000

There is no additional general 10% customs-duty amount to add on top of this car calculation.

Import GST

The current GST rate is 9%.

For an original importer declaring the payment permit, Singapore Customs calculates GST on the customs value plus duties payable:

GST = 9% × (OMV + excise duty)

Using the same S$50,000 OMV:

GST = 9% × (S$50,000 + S$10,000)
GST = S$5,400

The official Singapore Customs GST guidance explains that a different GST base may apply in certain multiple-sale situations.

Additional Registration Fee

The Additional Registration Fee, or ARF, is calculated progressively using the vehicle’s OMV.

For cars covered by the current tier structure:

• First S$20,000 of OMV: 100%
• Next S$20,000: 140%
• Next S$20,000: 190%
• Next S$20,000: 250%
• Amount above S$80,000: 320%

For a car with an OMV of S$50,000:

• First S$20,000 × 100% = S$20,000
• Next S$20,000 × 140% = S$28,000
• Remaining S$10,000 × 190% = S$19,000

Estimated ARF = S$67,000

Any applicable VES rebate or surcharge can affect the net ARF shown by the calculator.

Example of an Estimated Car Import Calculation

Suppose a new car has these details:

• OMV: S$50,000
• Excise-duty rate: 20%
• GST rate: 9%
• VES band: Neutral
• No used-car surcharge
• Registration Fee: S$350
• COE: Excluded

The basic calculation is:

Excise duty:
S$50,000 × 20% = S$10,000

Import GST:
(S$50,000 + S$10,000) × 9% = S$5,400

ARF:
S$20,000 + S$28,000 + S$19,000 = S$67,000

Registration Fee:
S$350

Estimated charges:
S$10,000 + S$5,400 + S$67,000 + S$350
= S$82,750

OMV plus estimated charges:
S$50,000 + S$82,750
= S$132,750

This is an illustration before COE, insurance and other possible costs. A VES rebate, VES surcharge, used-car surcharge or other applicable adjustment would change the result.

How VES Affects the Estimate

The Vehicle Emissions Scheme can provide a rebate or impose a surcharge according to the car’s emissions band.

A rebate can reduce the ARF payable, subject to applicable conditions and minimum ARF rules. A surcharge increases the registration cost.

Select the correct registration year because VES amounts and requirements can change between periods.

The powertrain selection is also important. Petrol, hybrid and electric cars may receive different emissions treatment.

If you do not know the applicable VES band, check the vehicle documents or confirm it with LTA before relying on the result.

Singapore Customs and LTA information reviewed on 8 August 2026.

Importing a Used Car

Singapore allows eligible used cars to be imported, but the vehicle must meet LTA’s age, technical and registration requirements.

LTA states that an imported used car must generally be less than three years old. A S$10,000 used-car surcharge also applies to an eligible imported used car.

Singapore Customs may assess a used vehicle differently depending on how it was acquired, its age and its condition. Depreciation may be considered in certain individual-owner situations.

Do not calculate your own depreciated OMV and assume Customs will accept it. Use the OMV assessed or approved by Singapore Customs.

What the Calculator Does Not Include

The calculator does not provide a complete on-road purchase price.

It does not include:

• COE quota premium
• Motor insurance
• Loan interest
• Shipping-agent fees
• Port and storage charges
• Vehicle inspection costs
• Registration-approval expenses not shown
• Modification or compliance costs
• Recurring road tax
• Future depreciation
• Daily ERP charges

Before importing, review LTA’s official vehicle import and registration requirements. A vehicle must satisfy the applicable technical and registration rules before it can be used on Singapore roads.

Planning the Wider Cost of Owning the Car

Import tax is only the first part of the ownership cost.

Use the Car Valuation Calculator Singapore to examine an estimated vehicle value. Future value changes can be considered separately with the Car Depreciation Calculator Singapore.

Insurance is not included in the import calculation. The Car Insurance Calculator Singapore can help with a separate premium estimate.

If the purchase will be financed, compare possible repayments using the Car Loan Calculator Singapore. Loan interest should not be treated as import tax.

These tools are part of the Singapore-focused calculator collection available on Calculator Singapores.

Comparing Car Ownership With Other Travel Options

Importing a car can involve substantial upfront and ongoing costs.

Before making a decision, you may want to compare driving with point-to-point travel using the Grab Fare Calculator Singapore.

For public transport, the Singapore Transport Fare Calculator provides a broader fare estimate, while the Singapore Bus Fare Calculator focuses on bus journeys.

The Distance Calculator Singapore can help estimate journey distance separately. Distance does not change the import tax directly, but it may help with travel and running-cost planning.

Common Calculation Mistakes

Avoid these common mistakes:

• Entering only the overseas purchase price instead of the assessed OMV
• Adding an incorrect 10% customs-duty amount
• Using the old 8% GST rate
• Calculating GST only on the OMV
• Applying one ARF percentage to the complete OMV
• Selecting the wrong VES band
• Forgetting the used-car surcharge
• Assuming COE is included
• Treating the estimate as an official Customs assessment

The final OMV, duties, GST and registration charges are determined by Singapore Customs and LTA.

Frequently Asked Questions

Q1: Does Singapore charge import duty on cars?

A: Imported cars are generally subject to excise duty at 20% of OMV. Do not add a separate general 10% customs-duty charge to the calculation.

Q2: What GST rate applies to an imported car?

A: The current GST rate is 9%. For an original importer declaring the payment permit, GST is generally calculated on the vehicle’s customs value plus duties payable.

Q3: Can I enter the overseas purchase price as OMV?

A: Only if it matches the OMV assessed by Singapore Customs. OMV can include freight, insurance, handling and other sale or delivery costs.

Q4: Does the calculator include COE?

A: No. COE is specifically excluded because its quota premium is determined separately.

Q5: Does the calculator include ARF?

A: Yes. It estimates ARF using the applicable progressive OMV tiers and then applies relevant VES treatment where supported.

Q6: Can I use the calculator for a used car?

A: Yes, but the vehicle must meet LTA’s eligibility requirements. Eligible imported used cars are also subject to a S$10,000 surcharge.

Q7: Does engine capacity determine the import tax?

A: This calculator does not use engine capacity to calculate excise duty, GST or ARF. Engine capacity can affect other vehicle costs, including road tax.

Q8: Is the calculated amount the final on-road price?

A: No. It is an estimate of supported taxes and registration charges. COE, insurance, financing and other import or ownership expenses are not included.

Q9: Who decides the final OMV and charges?

A: Singapore Customs assesses the vehicle’s customs value and collects the applicable duty and GST. LTA determines registration eligibility and applicable registration charges.