Singapore legislation
Regulation 3
Regulation 3
Vehicular emissions tax
Subregulation 1
The vehicular emissions tax is chargeable in respect of the first registration on or after 1 January 2018 of any vehicle (called in this rule a taxable passenger vehicle) that —
whether new or secondhand, is a motor car or taxi; and
has an emission level for any of its prescribed vehicular emissions that —
falls within Band C1 or Band C2 for that emission, where the vehicle is first registered between 1 January 2018 and 31 December 2025 (both dates inclusive); or
falls within Band C1, Band C2 or Band C3 for that emission, where the vehicle is first registered between 1 January 2026 and 31 December 2027 (both dates inclusive).
Subregulation 2
The amount of tax chargeable for a taxable passenger vehicle that is first registered between 1 January 2018 and 31 December 2025 (both dates inclusive) is as follows:
if the emission level of any of the prescribed vehicular emissions from the taxable passenger vehicle falls within Band C2 for that emission —
for a taxable passenger vehicle other than a taxi —
where the first registration is between 1 January 2018 and 30 June 2021 (both dates inclusive) — $20,000; or
where the first registration is between 1 July 2021 and 31 December 2025 (both dates inclusive) — $25,000; and
for a taxable passenger vehicle that is a taxi —
where the first registration is between 1 January 2018 and 30 June 2021 (both dates inclusive) — $30,000; or
where the first registration is between 1 July 2021 and 31 December 2025 (both dates inclusive) — $37,500;
if none of the emission levels of any of the prescribed vehicular emissions from the taxable passenger vehicle fall within Band C2 for that emission and the emission level of at least one of the prescribed vehicular emissions from the taxable passenger vehicle falls within Band C1 for that emission —
for a taxable passenger vehicle other than a taxi —
where the first registration is between 1 January 2018 and 30 June 2021 (both dates inclusive) — $10,000; or
where the first registration is between 1 July 2021 and 31 December 2025 (both dates inclusive) — $15,000; and
for a taxable passenger vehicle that is a taxi —
where the first registration is between 1 January 2018 and 30 June 2021 (both dates inclusive) — $15,000; or
where the first registration is between 1 July 2021 and 31 December 2025 (both dates inclusive) — $22,500.
Subregulation 2A
The amount of tax chargeable for a taxable passenger vehicle that is first registered between 1 January 2026 and 31 December 2027 (both dates inclusive) is as follows:
if the emission level of any of the prescribed vehicular emissions from the taxable passenger vehicle falls within Band C3 for that emission —
for a taxable passenger vehicle other than a taxi —
where the first registration is between 1 January 2026 and 31 December 2026 (both dates inclusive) — $35,000; or
where the first registration is between 1 January 2027 and 31 December 2027 (both dates inclusive) — $45,000; and
for a taxable passenger vehicle that is a taxi —
where the first registration is between 1 January 2026 and 31 December 2026 (both dates inclusive) — $52,500; or
where the first registration is between 1 January 2027 and 31 December 2027 (both dates inclusive) — $67,500;
if the emission level of any of the prescribed vehicular emissions from the taxable passenger vehicle falls within Band C2 for that emission and none of the emission levels of any of the other prescribed vehicular emissions from the taxable passenger vehicle fall within Band C3 for that emission —
for a taxable passenger vehicle other than a taxi —
where the first registration is between 1 January 2026 and 31 December 2026 (both dates inclusive) — $22,500; or
where the first registration is between 1 January 2027 and 31 December 2027 (both dates inclusive) — $30,000; and
for a taxable passenger vehicle that is a taxi —
where the first registration is between 1 January 2026 and 31 December 2026 (both dates inclusive) — $33,750; or
where the first registration is between 1 January 2027 and 31 December 2027 (both dates inclusive) — $45,000;
if none of the emission levels of any of the prescribed vehicular emissions from the taxable passenger vehicle fall within Band C2 or Band C3 for that emission and the emission level of at least one of the prescribed vehicular emissions from the taxable passenger vehicle falls within Band C1 for that emission —
for a taxable passenger vehicle other than a taxi —
where the first registration is between 1 January 2026 and 31 December 2026 (both dates inclusive) — $7,500; or
where the first registration is between 1 January 2027 and 31 December 2027 (both dates inclusive) — $15,000; and
for a taxable passenger vehicle that is a taxi —
where the first registration is between 1 January 2026 and 31 December 2026 (both dates inclusive) — $11,250; or
where the first registration is between 1 January 2027 and 31 December 2027 (both dates inclusive) — $22,500.
Subregulation 3
The vehicular emissions tax is chargeable in respect of the first registration between 1 April 2023 and 31 March 2027 (both dates inclusive) of a vehicle —
whether new or secondhand, that is a light commercial vehicle; and
that has an emission level for any of its prescribed vehicular emissions that falls within Band C for that emission.
Subregulation 4
The amount of tax chargeable for a taxable vehicle mentioned in paragraph (3) is —
where the first registration is between 1 April 2023 and 31 March 2025 (both dates inclusive) — $15,000; or
where the first registration is between 1 April 2025 and 31 March 2027 (both dates inclusive) — $20,000.