What is the PARF rebate?

PARF (Preferential Additional Registration Fee) rebate is a refund of part of the ARF you paid when you first registered the car. It is given when you deregister the car within its first 10 years. The rebate is 75% of ARF if deregistered before 5 years, scaling down to 50% at year 9–10.

How is the COE rebate calculated in 2026?

COE rebate = (Quota Premium paid × Months remaining of the 10-year COE) ÷ 120. So if you paid S$120,000 for a 10-year COE and deregister with 36 months left, your COE rebate is S$120,000 × 36 ÷ 120 = S$36,000.

How do I check my PARF and COE rebate?

Log in at onemotoring.lta.gov.sg with Singpass, go to 'Digital Services' → 'Enquire PARF/COE Rebate'. Enter your vehicle number — the system shows the current rebate value if you were to deregister today.

What happens to the rebate if I scrap vs export the car?

Both scrapping and exporting give you the PARF and COE rebates. Exporting may also attract foreign buyer interest at higher residual value, so you can pocket both the LTA rebate AND the export sale price. Scrapping only gives you LTA rebates plus scrap metal value.

Can I transfer my COE rebate to a new car?

Yes — when you deregister and immediately buy/register another car, your PARF + COE rebate is offset against the ARF and COE of the new car. Many dealers will arrange this for you. The rebate cannot be cashed out unless you don't buy a replacement.

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PARF & COE Rebate Singapore 2026: How to Calculate, Check & Maximise Yours

verifiedBy Smart Calculator Editorial·Verified against official .gov.sg sources·9 May 2026

Complete PARF and COE rebate guide for Singapore 2026 — formulas, how to check via OneMotoring, deregistration timing, and the export option.

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When you deregister a car in Singapore, the PARF and COE rebates can return tens of thousands of dollars — often the difference between a costly write-off and a manageable upgrade. Most owners under-claim because they don't time the deregistration well.

Use the COE Calculator to model your exact rebate including timing.

Two rebates, two formulas

When you deregister a car within its 10-year COE, you may receive two separate rebates:

1. PARF rebate — Based on the Additional Registration Fee (ARF) you paid at first registration. Available only for cars deregistered within their first 10-year COE; cars on a renewed COE get no PARF.

2. COE rebate — Based on the Quota Premium (the COE bid you paid). Pro-rated by the unused portion of the 10-year COE.

You get both unless your COE has been renewed — at which point you only get the COE rebate (the PARF was forfeited when you renewed).

PARF rebate schedule

Important — Budget 2026 revision: LTA revised the PARF schedule effective 13 February 2026. The new rates apply only to cars/taxis first registered on or after 13 February 2026. Cars registered before that date keep the original PARF schedule below for the rest of their first 10-year COE.

Original schedule (cars first registered before 13 Feb 2026):

Age at deregistration	PARF rebate % of ARF	Cap
Not exceeding 5 years	75%	S$60,000
Above 5 to 6 years	70%	S$60,000
Above 6 to 7 years	65%	S$60,000
Above 7 to 8 years	60%	S$60,000
Above 8 to 9 years	55%	S$60,000
Above 9 to 10 years	50%	S$60,000
Above 10 years	0% (no PARF)	—

Revised schedule (cars first registered from 13 Feb 2026): The PARF rebate cap was reduced from S$60,000 to S$30,000, and the percentage tiers were also adjusted downward. Check onemotoring.lta.gov.sg for the exact updated tier percentages — they are tighter than the legacy schedule. The intent was to reduce the incentive for early deregistration as the EV transition reduces emissions concerns.

For most existing 2026 owners (cars registered 2017–early 2026), the original schedule above continues to apply through your 10-year COE.

ARF itself is computed from the Open Market Value (OMV) at registration:

First S$20,000 of OMV: 100% ARF
Next S$20,000 (S$20,001–S$40,000): 140%
Next S$20,000 (S$40,001–S$60,000): 190%
Next S$20,000 (S$60,001–S$80,000): 250%
Above S$80,000: 320%

COE rebate formula

COE rebate = (Quota Premium × Months remaining) ÷ 120

So if you bought a Cat A car with a S$95,000 COE in May 2020 and deregister in May 2026 (4 years left = 48 months):

COE rebate = S$95,000 × 48 ÷ 120 = S$38,000

Worked example: 7-year-old Toyota Corolla Altis

OMV at registration: S$22,000 ARF paid: S$20,000 (100%) + S$2,000 × 140% = S$22,800 COE paid: S$95,000 Deregistered at age 7 years exactly.

PARF rebate: 60% × S$22,800 = S$13,680
COE rebate: S$95,000 × 36 ÷ 120 = S$28,500
Total LTA rebate: S$42,180

If you scrap the car at a scrap dealer, you get this S$42,180 plus a few hundred dollars for the metal. If you export the car (e.g. to Brunei or Malaysia), the foreign buyer pays you for the car and you still claim the S$42,180 from LTA.

How to check your rebate

OneMotoring is the official LTA tool: onemotoring.lta.gov.sg → Digital Services → "Enquire PARF/COE Rebate for Registered Vehicle".

Enter your vehicle registration number. The system shows:

Current PARF rebate (if eligible)
Current COE rebate
Total rebate if deregistered today

The figure updates daily. The COE rebate decreases by approximately 1/120 each month — which is why timing matters.

Timing your deregistration

The PARF rebate falls in 5% steps at each year boundary. Deregistering one day before the boundary preserves the higher rate.

Example: A car turning exactly 7 years old on 15 June 2026.

Deregistered 14 June 2026 (still 6+ years old): PARF = 65% of ARF
Deregistered 15 June 2026 (now 7+ years old): PARF = 60% of ARF

For a S$22,800 ARF, that's S$1,140 saved by deregistering one day earlier.

COE renewal vs deregister

At year 10, you face a choice: renew the COE (pay PQP — the Prevailing Quota Premium) or deregister.

If you renew:

5-year renewal: pay 50% of PQP, no PARF rebate ever
10-year renewal: pay 100% of PQP, no PARF rebate ever

If you deregister at exactly 10 years:

Get 50% of ARF as PARF rebate
COE rebate = S$0 (COE expired)

The math depends on PQP at the time. In 2026, Cat A PQPs are running around S$95,000 — close to recent COE prices. Most owners scrap cars at 10 years unless the depreciation math heavily favours renewal. We covered that decision in COE Renewal vs Buy New 2026.

Export option vs local scrap

Local scrap: Send the car to a LTA-Approved Disposal Facility (e.g. Bishan, Sungei Kadut, Tuas). They give a Certificate of Destruction. LTA pays the rebate within 6 weeks.

Export: Send the car to a forwarder. The car is shipped to a buyer abroad (commonly Malaysia, Indonesia, Brunei, Sri Lanka). Export gives:

The full LTA PARF + COE rebate (same as scrap)
The export sale price (often S$5,000–S$30,000 for a 7-year-old car)

Export adds 4–8 weeks of admin (Customs, port clearance) but adds significant value, especially for popular models.

Common mistakes

Forgetting the 1-day rule at age boundaries. Schedule deregistration before the anniversary.
Letting the road tax expire before deregistration. You owe road tax up to deregistration date — back-tax + penalty if it lapsed.
Trying to deregister with outstanding fines. LTA holds the rebate until all fines are cleared.
Buying a new car before the rebate is paid. Dealers can offset the rebate against the new ARF; you sign a transfer authorisation.
Assuming PARF is paid on COE renewals. It is not — PARF is forfeited at renewal.
Confusing pre- and post-13 Feb 2026 PARF schedules. Cars registered from 13 Feb 2026 face the new lower cap (S$30K vs S$60K). Cars registered earlier keep their original entitlement.