What is the difference between COE and ARF for an SG EV buyer?

COE (Certificate of Entitlement) is a quota-based right to register a vehicle in Singapore, awarded through bi-weekly bidding. EVs are placed in Category A (up to 110 kW maximum power output) or Category B (above 110 kW), per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/certificate-of-entitlement--coe-.html, as of 2026-05-29). ARF (Additional Registration Fee) is a tax computed as a percentage of the car's OMV at registration, currently tiered at 100% / 140% / 190% / 250% / 320% across OMV bands for cars registered on or after 15 February 2023, per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html, as of 2026-05-29). COE is set by market bidding; ARF is set by policy. Both apply to EVs the same way they apply to ICE cars.

COE and ARF: EV Cost-of-Ownership in Singapore

Buyers of an electric vehicle (battery electric vehicle / BEV) in Singapore usually focus on the per-kWh charging cost, which is what the calculator on this site addresses. But the upfront cost of any car in Singapore, electric or petrol, is dominated by two government fees: the Certificate of Entitlement (COE) and the Additional Registration Fee (ARF). This guide explains what COE and ARF are, how they apply to fully electric cars the same way they apply to internal combustion engine (ICE) cars, what the EV ARF rebate is and when it ends, and how the upfront and operating costs combine over a typical 10-year ownership window. This is an informational guide, not financial advice; every figure below cites an authoritative source and the date it was verified, and we recommend checking LTA or OneMotoring directly for current numbers before any purchase decision.

By mht-dev, Frontend Engineer & Creator

A frontend engineer who bought a first electric car in March 2026 and built EV Charge Calculator while working out the real cost of charging it, writing every guide from an everyday new EV owner's perspective.

What is COE and why does it matter for EV buyers?

The Certificate of Entitlement (COE) is a quota-based right to register a vehicle in Singapore, used by the government as a vehicle-population control mechanism. To register a new car you must first secure a COE through a competitive bidding exercise, and the COE premium is paid on top of the car's price. Because the COE quota is finite, premiums can swing significantly from one bidding round to the next, so the same model can cost very different totals depending on when you buy.

COE bidding happens twice a month, typically starting at noon on the first and third Monday, per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/certificate-of-entitlement--coe-.html, as of 2026-05-29). Cars are placed into Category A or Category B by their power output. For fully electric cars, the threshold is 110 kW (147 bhp): Category A covers BEVs with maximum power output up to 110 kW, and Category B covers BEVs above 110 kW, per LTA (same page, as of 2026-05-29). Categories C, D, and E cover goods vehicles and buses, motorcycles, and an open category respectively, and are not relevant to passenger EV buyers. There is no separate EV-only COE category: EVs compete in the same Cat A or Cat B pools as ICE cars.

As a recent reference point, the May 2026 COE bidding result reported a Cat A premium of approximately S$124,790 and a Cat B premium of approximately S$126,236, per LTA's monthly statistics PDF (lta.gov.sg/content/dam/ltagov/who_we_are/statistics_and_publications/statistics/pdf/M11-COE_Results_2025_2026.pdf, as of 2026-05-29). These numbers can move materially within a few months; treat them as a snapshot, not a fixed price.

What is ARF, and what is the EV ARF rebate (EEAI)?

The Additional Registration Fee (ARF) is a tax applied at vehicle registration as a percentage of the Open Market Value (OMV). OMV is the imported cost of the vehicle as assessed by Singapore Customs, including the purchase price, freight, insurance, and all incidental charges incurred bringing the car into Singapore, per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/open-market-value--omv-.html, as of 2026-05-29). OMV is therefore typically much lower than the showroom price, since COE, ARF, and other taxes have not yet been added.

For cars registered on or after 15 February 2023, the ARF rate is tiered against OMV bands, per LTA's vehicle tax structure (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html, as of 2026-05-29): 100% on the first S$20,000 of OMV, 140% on the next S$20,000 (the S$20,001 to S$40,000 band), 190% on the next S$20,000 (the S$40,001 to S$60,000 band), 250% on the next S$20,000 (the S$60,001 to S$80,000 band), and 320% on the portion above S$80,000. The brackets are progressive, so a higher-OMV car attracts a much steeper marginal ARF rate. ARF applies to EVs the same way it applies to ICE cars, computed from the EV's OMV.

The EV ARF rebate is the Electric Vehicle Early Adoption Incentive (EEAI). For an electric car or taxi registered between 1 January 2026 and 31 December 2026, the EEAI provides a rebate of 45% off the ARF, capped at approximately S$7,500, per LTA and NEA's joint news release (lta.gov.sg/content/ltagov/en/newsroom/2025/9/news-releases/extension_of_ves_and_eeai_to_support_vehicle_electrification.html, as of 2026-05-29). The EEAI was extended to 31 December 2026 and ceases from 1 January 2027 (same source). Separately, the S$0 ARF floor for electric cars and taxis (the rule that ARF cannot be reduced below zero by these rebates) is maintained until 31 December 2027, per the same release. The EEAI scheme has been extended several times since it was first introduced in 2021, so the prudent assumption is that EEAI terms can change in any future Budget cycle: check the LTA page above for the most current version before registering a vehicle.

The 10-year cost-of-ownership picture for an SG EV

Most Singapore COEs are valid for 10 years, so a 10-year window is the natural ownership lens. Over that window, the upfront cost (COE plus ARF plus OMV) typically dwarfs the difference in drivetrain cost between a BEV and an equivalent ICE car. If the Cat A premium is approximately S$120,000 at the time of registration, the COE alone already exceeds the OMV of most mid-market cars, electric or otherwise. ARF then stacks on top of OMV at progressive rates of 100% to 320% as described above, with the EEAI shaving up to approximately S$7,500 off the ARF for an EV registered in 2026 (per the LTA and NEA release cited earlier, as of 2026-05-29).

On the recurring side, annual road tax for fully electric cars in Singapore is computed from the car's maximum power output in kW. With effect from 1 January 2022, LTA merged the 30 to 90 kW and 90 to 230 kW road-tax brackets under the 30 to 90 kW formula, which the LTA factsheet states resulted in a reduction of up to 34% in road tax for fully electric cars in the 90 to 230 kW bracket, per LTA (lta.gov.sg/content/ltagov/en/newsroom/2021/3/news-release/Encouraging_the_adoption_of_electric_cars.html, as of 2026-05-29). The exact per-kW dollar amount changes by power band and is best looked up using LTA's road-tax calculator (onemotoring.lta.gov.sg/content/onemotoring/home/digitalservices/Enquire_Road_Tax_Amount_by_Engine_Capacity.html); this guide deliberately does not bake in a specific annual figure because power outputs vary widely across the EV catalog and the calculator returns the precise number for any given car.

Other recurring costs (insurance, financing, maintenance) sit outside this guide and outside the calculator on this site; qualitatively, EVs tend to have lower scheduled-service costs than ICE cars because they have fewer moving parts, no engine oil changes, and reduced brake wear from regenerative braking. The operating cost component, electricity to charge the battery, is the part you can actively manage by choosing between home charging on the SP Group residential tariff and public DC fast charging on networks such as SP Mobility. That side of the cost is what the calculator on this site is built for: enter your car, your starting and target battery percentage, and your electricity rate, and the calculator returns the cost and time per charging session.

Putting the pieces together: over a 10-year ownership window in Singapore, the upfront COE plus ARF (net of the 2026 EEAI rebate where applicable, as of 2026-05-29) typically accounts for the largest share of total cost, road tax is a meaningful but smaller annual line, and electricity is a relatively small share of the total. That is why this site's calculator focuses on the operating cost: it is the cost component you can actively optimise via tariff choice (home versus public) and charging habits (top up overnight at the lower residential rate, use public DC only when you need the speed). The upfront COE and ARF are largely set by policy and market timing rather than by daily choices.

What to watch for as an SG EV buyer in Singapore

COE premiums move on a bi-weekly cycle. If you are flexible on timing, watching a few rounds of LTA's published bidding results before committing can be worthwhile; LTA publishes the results on the OneMotoring portal after each exercise (onemotoring.lta.gov.sg/content/onemotoring/home/buying/coe-open-bidding.html, as of 2026-05-29). Cat A and Cat B premiums do not always move together, and an EV near the 110 kW threshold may end up in a different category than its closest ICE equivalent.

ARF brackets are set by policy and have been revised in past Budget announcements. The current tiered structure (100% / 140% / 190% / 250% / 320% as you climb OMV bands) has been in effect for cars registered on or after 15 February 2023, per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html, as of 2026-05-29). Any future Budget cycle could change these brackets, so re-check the LTA page before registration if a new Budget has been delivered.

The EEAI EV ARF rebate is the one piece most likely to shift in the near term. As of 2026-05-29, the EEAI is confirmed to cease from 1 January 2027 per the joint LTA and NEA release (lta.gov.sg/content/ltagov/en/newsroom/2025/9/news-releases/extension_of_ves_and_eeai_to_support_vehicle_electrification.html). The scheme has been extended multiple times since 2021, but that historical pattern is not a guarantee of another extension. If the EEAI matters to your purchase budget, treat the current 31 December 2026 end date as the binding planning horizon and confirm the latest status directly on LTA's Transitioning to EVs page (lta.gov.sg/content/ltagov/en/industry_innovations/technologies/electric_vehicles/transitioning_to_evs.html) before committing.

This guide is informational only and not personalised advice. The official LTA and OneMotoring pages linked throughout are the authoritative source for current figures, and individual circumstances (the specific car's OMV, applicable VES band, financing terms, insurance quotes) will shift the exact total in ways no general guide can capture.

Sources and further reading

LTA Singapore, Certificate of Entitlement (COE) overview: the official LTA explainer for COE categories (Cat A through Cat E), the bi-weekly bidding mechanism, and the 110 kW threshold for fully electric cars. onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/certificate-of-entitlement--coe-.html (as of 2026-05-29).

LTA Singapore, COE Open Bidding portal: the schedule and historical bidding results, refreshed after each exercise. onemotoring.lta.gov.sg/content/onemotoring/home/buying/coe-open-bidding.html (as of 2026-05-29).

LTA Singapore, M11 COE bidding results PDF (2025 to 2026): the official monthly statistics file from which the May 2026 Cat A and Cat B premium figures cited in this guide were taken. lta.gov.sg/content/dam/ltagov/who_we_are/statistics_and_publications/statistics/pdf/M11-COE_Results_2025_2026.pdf (as of 2026-05-29).

LTA Singapore, Vehicle Tax Structure: the current ARF bracket schedule (100% / 140% / 190% / 250% / 320%) for cars registered on or after 15 February 2023, plus PARF rebate details. onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html (as of 2026-05-29).

LTA Singapore, Open Market Value (OMV) page: the official OMV definition (purchase price, freight, insurance, and incidental charges, assessed by Singapore Customs). onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/open-market-value--omv-.html (as of 2026-05-29).

LTA and NEA, Joint News Release: Extension of VES and EEAI to Support Vehicle Electrification (8 September 2025): confirms the EEAI 45% ARF rebate capped at S$7,500 for electric cars and taxis registered in 2026, the EEAI cessation from 1 January 2027, and the S$0 ARF floor maintained until 31 December 2027. lta.gov.sg/content/ltagov/en/newsroom/2025/9/news-releases/extension_of_ves_and_eeai_to_support_vehicle_electrification.html (as of 2026-05-29).

LTA Singapore, Transitioning to EVs page: the active summary of EV incentives in Singapore, including EEAI, VES, road-tax revisions, and charger grants. lta.gov.sg/content/ltagov/en/industry_innovations/technologies/electric_vehicles/transitioning_to_evs.html (as of 2026-05-29).

LTA Singapore, Factsheet: Encouraging the Adoption of Electric Cars (4 March 2021): the source for the 30 to 90 kW and 90 to 230 kW road-tax bracket merger from 1 January 2022, and the reduction of up to 34% in road tax for fully electric cars in the 90 to 230 kW bracket. lta.gov.sg/content/ltagov/en/newsroom/2021/3/news-release/Encouraging_the_adoption_of_electric_cars.html (as of 2026-05-29).

LTA Singapore, Calculate Road Tax Renewal Rate: the official road-tax calculator. Use this to look up the exact annual road tax for a specific EV by its maximum power output. onemotoring.lta.gov.sg/content/onemotoring/home/digitalservices/Enquire_Road_Tax_Amount_by_Engine_Capacity.html (as of 2026-05-29).

Frequently asked questions

What is the difference between COE and ARF for an SG EV buyer?: COE (Certificate of Entitlement) is a quota-based right to register a vehicle in Singapore, awarded through bi-weekly bidding. EVs are placed in Category A (up to 110 kW maximum power output) or Category B (above 110 kW), per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/certificate-of-entitlement--coe-.html, as of 2026-05-29). ARF (Additional Registration Fee) is a tax computed as a percentage of the car's OMV at registration, currently tiered at 100% / 140% / 190% / 250% / 320% across OMV bands for cars registered on or after 15 February 2023, per LTA (onemotoring.lta.gov.sg/content/onemotoring/home/buying/upfront-vehicle-costs/tax-structure.html, as of 2026-05-29). COE is set by market bidding; ARF is set by policy. Both apply to EVs the same way they apply to ICE cars.
How does the EV ARF rebate work, and is it still active?: The EV ARF rebate is the Electric Vehicle Early Adoption Incentive (EEAI). For a fully electric car or taxi registered between 1 January 2026 and 31 December 2026, the EEAI gives a rebate of 45% off the ARF, capped at approximately S$7,500, per LTA and NEA's joint news release (lta.gov.sg/content/ltagov/en/newsroom/2025/9/news-releases/extension_of_ves_and_eeai_to_support_vehicle_electrification.html, as of 2026-05-29). The scheme ceases from 1 January 2027. The S$0 ARF floor for electric cars and taxis is maintained until 31 December 2027 (same source). Confirm the latest status on the LTA Transitioning to EVs page before any registration decision.
Does an EV pay less road tax than a petrol car in Singapore?: Road tax for a fully electric car in Singapore is computed from the car's maximum power output in kW, not engine capacity. With effect from 1 January 2022, LTA merged the 30 to 90 kW and 90 to 230 kW road-tax brackets for EVs under the 30 to 90 kW formula, which LTA states resulted in a reduction of up to 34% in road tax for fully electric cars in the 90 to 230 kW bracket, per LTA (lta.gov.sg/content/ltagov/en/newsroom/2021/3/news-release/Encouraging_the_adoption_of_electric_cars.html, as of 2026-05-29). Whether a specific EV pays less than a specific petrol car depends on the EV's power output and the petrol car's engine capacity, so look up both in LTA's road-tax calculator (onemotoring.lta.gov.sg/content/onemotoring/home/digitalservices/Enquire_Road_Tax_Amount_by_Engine_Capacity.html) before generalising.

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