Statutory Overview & Driving Framework
Singapore's Certificate of Entitlement (COE) is part of the Vehicle Quota System administered by the Land Transport Authority (LTA). For a standard COE-payable vehicle registration, the applicant first obtains a COE in the applicable category and can then register and use the vehicle for the COE period. For cars, Category A and Category B are the main car categories, while Category E is an open category that can be used for vehicles other than motorcycles, subject to the applicable rules. COE open bidding is normally conducted twice each month. A successful bid produces a Temporary COE (TCOE), which must be used to register the vehicle before it expires. At the end of the 10-year COE period, an owner can generally either deregister the vehicle or renew the COE by paying the Prevailing Quota Premium (PQP), subject to the vehicle category and any statutory lifespan restrictions. Vehicle acquisition and registration costs are broader than the COE alone and can include the Open Market Value (OMV), excise duty, Additional Registration Fee (ARF), registration fee, road tax, emissions-related charges or incentives, and applicable GST treatment.
Singapore Traffic Police Enforcement Notice
Singapore strictly enforces left-hand driving rules, digital speed cameras, ERP 2.0 satellite toll gantries, seat belt rules, and zero-tolerance drink driving limits (35mcg/100ml breath limit under RTA Sec 67).
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Scope of COE Bidding & Vehicle Registration
People researching how to obtain a COE for a car in Singapore, especially Cat A, Cat B and Cat E bidders.
COE categories, bidding mechanics, bidder eligibility, deposits, TCOE validity, current reference prices, renewal, PQP, PARF/COE rebates, registration costs, and common mistakes.
COE premiums, quota allocations and some vehicle-related charges change over time. The current figures in this page are date-stamped and should be checked against the latest OneMotoring exercise before a transaction.
Recent Reference Prices & Bidding Statistics
19 August 2026
August 2026 2nd Open Bidding Exercise
| Category | Vehicle Type | Quota | Quota Premium SGD | Prevailing Quota Premium SGD |
|---|---|---|---|---|
A | Cars | 1197 | 128501 | 126208 |
B | Cars | 936 | 131001 | 128697 |
C | Goods vehicles and buses | 306 | 90002 | 92907 |
D | Motorcycles | 512 | 11301 | 10366 |
E | Open, all except motorcycles | 254 | 135000 |
These are the results of the 19 August 2026 exercise and are a historical reference point, not a guaranteed future bidding price or current live bid.
COE Category Definitions & Vehicle Eligibility
| Category | Vehicle Type | Rules From May2022 | Transferable |
|---|---|---|---|
A | Car | Non-fully electric: engine capacity up to 1,600cc and MPO up to 97kW (130bhp). Fully electric: MPO up to 110kW (147bhp). | No / Exempt |
B | Car | Non-fully electric: engine capacity above 1,600cc or MPO above 97kW (130bhp). Fully electric: MPO above 110kW (147bhp). | No / Exempt |
C | Goods vehicle and bus | Goods vehicle and bus. | ✓ Yes / Applicable |
D | Motorcycle | Motorcycle. | No / Exempt |
E | Open - all except motorcycle | Open category covering all vehicle types except motorcycles. | ✓ Yes / Applicable |
Bidding Eligibility & Individual Access
Bid Deposit Requirements & Financial Criteria
| Category | Deposit SGD |
|---|---|
A | 10000 |
B | 10000 |
C | 10000 |
D | 1500 |
E | 10000 |
COE Bidding Process & Open Bidding System
The reserve price is the maximum amount the bidder is prepared to pay.
The Current COE Price is the price of the highest unsuccessful bid plus S$1 during the exercise.
The system automatically increases an eligible bid in S$1 increments up to the bidder's reserve price.
At the close of the exercise, bids at or above the final Current COE Price obtain COEs, subject to the available quota.
Bids can be revised upwards during the exercise. Each revision must be in increments of S$1 and may incur an administration fee depending on the channel used.
A bidder does not simply 'top up the S$10,000 deposit' when outbid. The relevant action is to revise the reserve price upwards, while the original bid deposit remains part of the bidding process.
Temporary COE (TCOE) Validity & Transfer Rules
| Category | Validity |
|---|---|
A | 6 months |
B | 6 months |
C | 3 months |
D | 1 month for Category D TCOEs obtained from the May 2023 1st bidding exercise onwards |
E | 3 months |
Total Cost of Ownership (TCO) & Registration
The COE is only one component of a car's acquisition cost. Registration can also involve the Registration Fee, ARF, COE Quota Premium, road tax, applicable excise duty, emissions-related charges or incentives, and other transaction-specific charges. The exact taxable selling price and GST treatment must be determined under the applicable Singapore tax rules rather than by simply applying 9% GST to the sum of OMV, COE and ARF.
LTA lists a Registration Fee of S$350 for standard car registration.
| Omv Band | Rate |
|---|---|
First S$20,000 | 100% |
Next S$20,000 (S$20,001 to S$40,000) | 140% |
Next S$20,000 (S$40,001 to S$60,000) | 190% |
Next S$20,000 (S$60,001 to S$80,000) | 250% |
Above S$80,000 | 320% |
For cars registered with COEs obtained from the second COE bidding exercise in February 2023 onwards, LTA's current car tax structure uses the tiered ARF rates shown above.
20% of OMV for a standard imported car subject to the normal excise-duty regime
Singapore Customs/LTA tax structure
9%
GST treatment depends on the transaction. For imported motor vehicles, IRAS states that GST is payable at importation on the CIF value plus customs duty, subject to applicable reliefs. For sales by motor vehicle traders, LTA-imposed charges such as ARF, COE, Registration Fee and Road Tax are not themselves consideration for goods or services and are treated differently from the trader's taxable selling price.
Do not calculate a car's total price by taking OMV + COE + ARF and then adding 9% GST to that entire sum. The correct GST base depends on the transaction and the charges involved.
COE 5-Year vs 10-Year Renewal Rules
At the end of the 10-year COE period, the owner can generally either deregister and dispose of the vehicle or renew the COE, subject to the vehicle category and statutory lifespan. COE renewal does not use a new open bidding exercise; the owner pays the applicable PQP.
The Prevailing Quota Premium (PQP) is the moving average of the Quota Premiums from the last 3 months, excluding months in which no bidding exercise was conducted.
| Period | Payment | Category Rules |
|---|---|---|
5 years | 50% of the applicable PQP | For Categories A, B and D, a 5-year renewal can be made only once, after which the vehicle must be deregistered when that 5-year renewal expires. For Category C, subsequent renewals can continue in 5-year periods subject to statutory lifespan restrictions. |
10 years | 100% of the applicable PQP | For Categories A, B and D, 10-year renewal periods can be repeated because those vehicle categories have no general statutory lifespan for ordinary cars/motorcycles under the applicable rules. Category C remains subject to its statutory lifespan. |
LTA states that COE renewal should be completed before expiry; renewal may also be made within 1 month after expiry with payment of a late renewal fee. If the owner does not renew within the applicable period, the vehicle must be deregistered and disposed of.
A vehicle that was originally registered using a Category E COE does not keep a permanently separate Category E renewal category. On renewal, the PQP is based on the vehicle's corresponding Category A to D.
PARF & COE Deregistration Rebates
If a vehicle is deregistered before its COE expires, a rebate may be available for the unused COE period, calculated under LTA's applicable rebate rules. For vehicles registered using Category E COE, the rebate calculation can depend on the lower of the Category E Quota Premium paid and the Quota Premium of the vehicle's corresponding category from the same exercise.
A PARF rebate may be available for an eligible car deregistered before it reaches 10 years old. Eligibility and the percentage of ARF rebated depend on the applicable registration date and PARF regime.
For cars registered with COEs obtained from the second COE bidding exercise in February 2026 onwards, LTA's current PARF regime provides age-based rebates of 30%, 25%, 20%, 15%, 10% or 5% of ARF paid for cars deregistered at not more than 5 years, above 5 to 6 years, above 6 to 7 years, above 7 to 8 years, above 8 to 9 years, and above 9 to 10 years respectively, subject to a S$30,000 cap. A car more than 10 years old receives no PARF rebate.
PARF and COE rebates are different. The COE rebate relates to unused COE; PARF relates to a percentage of ARF paid for eligible cars deregistered before the relevant age limit.
Step-by-Step Driving & Licensing Process
Confirm the vehicle's COE category
For cars, determine whether the vehicle falls under Category A or Category B using the applicable engine-capacity and Maximum Power Output rules. Category E is an open alternative, subject to the bidding and registration rules.
Check the official bidding schedule and quota
LTA publishes the bidding period and quota for each category before an exercise. Do not rely on a generic calendar alone because public holidays or other scheduling arrangements can affect the closing date.
Prepare the bank account and bid deposit
Ensure sufficient funds for the applicable bid deposit and bank administration fee. For Cat A, Cat B and Cat E the bid deposit is S$10,000; Category C is also S$10,000.
Submit a reserve-price bid
Submit the bid through the prescribed bank channel. The reserve price is the maximum amount you are prepared to pay. The system automatically revises a qualifying bid upward in S$1 increments until the reserve price is reached.
Monitor and revise the reserve price when needed
During the exercise, a bidder can check bid status and revise the reserve price upwards. A bid drops out of the running when the Current COE Price exceeds the bidder's reserve price unless the bidder raises the reserve price before the exercise closes.
Review the final bidding result
The final Current COE Price becomes the Quota Premium for the exercise. Successful bidders receive a Temporary COE (TCOE); unsuccessful bidders have the bid deposit refunded after applicable administration fees are deducted.
Register the vehicle before the TCOE expires
Category A and B TCOEs are valid for 6 months; Category E TCOEs are valid for 3 months. The vehicle must be registered before the applicable TCOE expiry date. An expired TCOE can no longer be used and the full bid deposit is forfeited.
Common Misconceptions & Legal Pitfalls
Practical Action Checklist
Frequently Asked Questions (FAQ)
Official Statutory Sources & Verification
Certificate of Entitlement (COE)
COE Open Bidding
COE Renewal
Vehicle Tax Structure
Standard Registration
GST: Guide for Motor Vehicle Traders
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Changes to HowTo and FAQ rich results
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