Duties, fees and charges

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  2018/19 2017/18

Business registration fees

Business registration fee + levy (one year)

Business registration fee + levy (three years) 
   (There is relief for some small businesses)

 

$2,250

$5,950

 

$2,250

$5,950

Registration and licence fees for banks and deposit-taking companies

Fees vary according to the type of operation.

Vehicle registration and licence fees

First registration tax and annual licence fee are payable and vary according to the type and size of vehicle.
Exemption/reduction of the first registration tax is available for certain environment-friendly vehicles until 31 March 20211.

Air passenger departure tax

For passengers 12 years of age or above

For passengers less than 12 years of age
  (Same day transit passengers are exempt)

 

$120

nil

 

$120

nil

Airport construction fee $70-$180 $70-$180

Betting duty

Horse racing (On net stake receipts) 

Lotteries (Mark Six) (On amount of proceeds)

Football (On net stake receipts)

 

72.5%-75%

25%

50%

 

72.5%-75%

25%

50%

Dutiable commodities

Hydrocarbons

Aircraft spirit

Light diesel oil
   (Except for ultra low sulphur diesel and Euro V diesel)

Ultra low sulphur diesel

Euro V diesel

Leaded petrol

Unleaded petrol

 

 

$6.51/litre

$2.89/litre

$2.89/litre

$0/litre

$6.82/litre

$6.06/litre

 

 

$6.51/litre

$2.89/litre

$2.89/litre

$0/litre

$6.82/litre

$6.06/litre

Tobacco

For each 1,000 cigarettes

Cigars

Chinese prepared tobacco

All other manufactured tobacco not intended for cigarette manufacture

 

$1,906

$2,455/kg

$468/kg

$2,309/kg

 

$1,906

$2,455/kg

$468/kg

$2,309/kg

Liquor

Liquor with alcoholic content above 30%

Wine

Other liquor with alcoholic content not exceeding 30%

 

100%

0%

0%

 

100%

0%

0%

Methyl alcohol

Basic duty which increases if alcoholic strength exceeds 30%

 

$840/hectolitre

 

$840/hectolitre

Note:

1. Until 31 March 2021, a full waiver of the first registration tax is available for electric commercial vehicles, motor cycles and motor tricycles whereas a partial waiver of the first registration tax (capped at $97,500) is available for electric private cars. In addition, the “one-for-one replacement” scheme is effective from 28 February 2018 to 31 March 2021 under which eligible private car owners buying a new electric car and scraping an eligible private car they own can enjoy a higher first registration tax concession of up to $250,000.

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