ARF, PARF and deregistration value

ARF is the Additional Registration Fee paid when a vehicle is registered. PARF is a rebate that may be available on deregistration to an eligible vehicle. A COE rebate is separate and may be available when the vehicle is deregistered before its COE expires.

LTA calculates PARF eligibility from the vehicle’s history and age at deregistration. A car must meet the relevant conditions, including being within ten years old and not having been laid up. Tax incentives can change the ARF basis used in the calculation.

For cars whose COEs were obtained from the second bidding exercise in February 2026 onward, LTA’s current schedule starts at 30% of ARF paid for deregistration at five years or younger, then falls to 25%, 20%, 15%, 10% and 5% as the car moves through each following year to age ten. The rebate is capped at S$30,000. Earlier registration cohorts have different schedules and caps.

This is why a generic "PARF value" from an advert is not enough. Ask for the original registration date, the applicable COE cohort, the ARF paid and the intended deregistration date. Then use LTA’s rebate enquiry for the actual vehicle.

LTA says PARF and COE rebates are separate. Once granted, they can be encashed, used against eligible taxes and fees, or transferred after division. They are valid for 12 months from deregistration.

Before relying on an estimated return, check the disposal path too. LTA requires the relevant outstanding matters to be cleared and the vehicle to be scrapped, stored at an authorised export processing zone, or exported under the applicable process.

Two figures do the work, and the lower one wins. The current schedule for cars with COEs from the second bidding exercise in February 2026 onward rebates 30% of ARF paid for deregistration at five years or younger, falling in five-point steps to 5% at age ten, and the rebate is the lower of that percentage and the S$30,000 cap (LTA OneMotoring PARF and COE rebate page, checked 2026-08-07). A high ARF paid does not by itself mean a high rebate.

The clock matters twice. Eligibility depends on age at deregistration, and once granted, PARF and COE rebates are valid for 12 months from deregistration. They can be encashed, used against eligible taxes and fees, or transferred after division.

Ask for the registration date, the applicable COE cohort, the ARF paid and the intended deregistration date. Then check LTA's rebate enquiry for the actual vehicle before relying on any estimate.