ARF (Additional Registration Fee)
ARF, or Additional Registration Fee, is a tax levied on vehicle registration in Singapore, calculated as a percentage of the vehicle's OMV (Open Market Value).
What it means
ARF is one of the largest single costs of registering a new car in Singapore. It is calculated in tiers: lower OMV portions are taxed at lower percentages, and higher OMV portions are taxed at progressively higher percentages. The tier structure means that an expensive car attracts disproportionately more ARF than a basic one. ARF is paid once at registration and feeds directly into the cost-of-ownership calculation, since a portion of it can be recovered later through the PARF rebate when the car is deregistered before the end of its 10-year COE term. Understanding ARF is the foundation for understanding the rest of Singapore's car tax structure: OMV sets the base, ARF taxes that base, and PARF returns part of the ARF if the owner deregisters in time.
Why it matters in Singapore
ARF is one of the reasons identical-spec cars cost dramatically more in Singapore than in neighbouring markets. For owners trying to model the true cost of a new purchase, or trying to decide between renewing COE and deregistering, the ARF and the linked PARF schedule are the numbers that drive the decision. Glossary entries cannot substitute for actual tax advice from LTA or a qualified accountant, but they can keep terminology straight when reading official documentation.
How Revol Carz handles this
Revol Carz Makeover and Revol Carz Garage do not handle ARF transactions or registration; those sit with LTA. We do help owners understand how their ARF and PARF schedule affect long-term decisions about whether to refresh paint and protection on a car they plan to deregister early, or to invest fully in a car they plan to keep for the full 10 years.