{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Menu","NewCar","PteCar","Lease Car","Reference"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":9,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Menu","index":0,"n_rows":19,"n_cols":6,"rows_kept":19,"cut":false,"hidden":false,"merged":[[13,5,13,9],[0,2,0,13],[4,2,4,13],[9,5,9,9],[11,5,11,9]]}
[null,null,"Car-Benefit Calculator for Employer's use (wef YA2020)"]
[]
[null,null,"Menu"]
[]
[null,null,"What to do : Select the relevant Car type"]
[]
[null,null,null,null,null,"Car provided to the employee is a :"]
[]
[null,null,null,null,null,"Type of Car"]
[null,null,null,null,null,"New Car"]
[]
[null,null,null,null,null,"2nd Hand Car or Car with Renewed COE"]
[]
[null,null,null,null,null,"Leased Car"]
[]
[]
[]
[null,null,"The calculator is correct as of 25 Feb 2026. Please check the IRAS website at www.iras.gov.sg for the latest version.  "]
[null,null,"The calculator provides only estimates based on the stated assumptions and your inputs.  It may not provide for all possible scenarios."]

{"sheet":"NewCar","index":1,"n_rows":28,"n_cols":9,"rows_kept":28,"cut":false,"hidden":false,"merged":[[0,2,0,8],[4,2,4,8],[9,6,11,6]]}
[null,null,"Car-Benefit Calculator for Employer's use"]
[]
[null,null,"Car provided to the employee is a New Car",null,null,null,null,"Menu","Clear All"]
[]
[null,null,"What to do : Enter details in the yellow boxes.  All yellow boxes are compulsory fields."]
[]
[null,null,"Period of Usage"]
[null,null,null,"From",null,"To"]
[null,null,null,"(DD/MM/YYYY)",null,"(DD/MM/YYYY)",null,"Usage in Days"]
[null,null,null,null,null,null,{"$f":"IF(F10=\"\",\"\",IF(F10<D10,\"Date Error: 'To Date' cannot be before 'From Date'. Please re-enter.\",\"\"))","v":""},{"$f":"IF(D10=\"\",\"\",+IF((F10-D10+1)>366,\"Error\",(F10-D10+1)))","v":""}]
[null,null,{"$f":"IF(AND(D10=\"\",F10=\"\"),\"\",\"You have entered :\")","v":""},{"$f":"+IF(D10=\"\",\"\",TEXT(D10,\"d mmmm, yyyy\"))","v":""},null,{"$f":"+IF(F10=\"\",\"\",TEXT(F10,\"d mmmm, yyyy\"))","v":""},null,{"$f":"IF(YEAR(D10)=YEAR(F10),\"\",\"Period of usage is for the same year\")","v":""}]
[]
[null,null,"Car Details"]
[]
[null,null,"Car Cost"]
[null,null,"Acquisition cost of car (inclusive of COE) paid or payable by employer at date of purchase."]
[]
[null,null,"PARF rebate"]
[null,null,"Preferential Additional Registration Fee rebate to be granted when car is de-registered at the age of above 9 but not exceeding 10 years."]
[]
[null,null,"Actual running and maintenance costs incurred"]
[null,null,"by employer"]
[null,null,"Costs eg. road tax, petrol, car park fee, ERP charge, car insurance and maintanance (if any), include reimbursements made"]
[null,null,"to employee by employer."]
[]
[null,null,"Compute Car Benefit"]
[]
[null,null,"Amount of Car Benefit that is subject to tax",null,null,{"$f":"IF(OR(H10=\"\",H10<0,H10=\"Error\",F15=\"\",F18=\"\",F22=\"\"),\"\",IF(((3/7)*(((CarCost-PARF)/10)*(H10/VLOOKUP(YEAR(D10),CarYear,2,FALSE))+RunCost))<0,\"NIL\",((3/7)*(((CarCost-PARF)/10)*(H10/VLOOKUP(YEAR(D10),CarYear,2,FALSE))+RunCost))))","v":""}]

{"sheet":"PteCar","index":2,"n_rows":33,"n_cols":9,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,2,0,8],[4,2,4,8],[18,6,18,8],[9,6,11,6],[23,2,23,7],[17,2,17,7]]}
[null,null,"Car-Benefit Calculator for Employer's use"]
[]
[null,null,"Car provided to the employee is a 2nd Hand Car or Car with Renewed COE",null,null,null,null,"Menu","Clear All"]
[]
[null,null,"What to do : Enter details in the yellow boxes.  All yellow boxes are compulsory fields."]
[]
[null,null,"Period of Usage"]
[null,null,null,"From",null,"To"]
[null,null,null,"(DD/MM/YYYY)",null,"(DD/MM/YYYY)",null,"Usage in Days"]
[null,null,null,null,null,null,{"$f":"+IF(F10=\"\",\"\",IF(F10<D1:D10,\"Date Error: 'To Date' cannot be before 'From Date'. Please re-enter\",\"\"))","v":""},{"$f":"IF(D10=\"\",\"\",+IF((F10-D10+1)>366,\"Error\",(F10-D10+1)))","v":""}]
[null,null,{"$f":"IF(AND(D10=\"\",F10=\"\"),\"\",\"You have entered :\")","v":""},{"$f":"+IF(D10=\"\",\"\",TEXT(D10,\"d mmmm, yyyy\"))","v":""},null,{"$f":"+IF(F10=\"\",\"\",TEXT(F10,\"d mmmm, yyyy\"))","v":""},null,{"$f":"IF(YEAR(D10)=YEAR(F10),\"\",\"Period of usage is for the same year\")","v":""}]
[]
[null,null,"Car Details"]
[]
[null,null,"Was car's COE renewed by employer?"]
[]
[null,null,"Remaining Years",null,null,null,"Years"]
[null,null,{"$f":"IF(F15=\"\",\"\",IF(F15=\"No\",\"No. of years remaining from the date of purchase of car to the date of expiry of the first COE or the renewed COE (if second-hand car is more than 10 years old at time of purchase\",\"No. of remaining years from date of renewal of COE to the date of expiry of the renewed COE (currently either 5 or 10 years).\"))","v":""}]
[]
[null,null,"Car Cost"]
[null,null,{"$f":"IF(F15=\"\",\"\",IF(F15=\"No\",\"Acquisition cost of car (inclusive of COE) paid or payable by employer at date of purchase.\",\"Amount payable on renewal of COE for the continued use of car after the end of the 10th year.\"))","v":""}]
[]
[null,null,"PARF rebate"]
[null,null,{"$f":"IF(F15=\"\",\"\",IF(F15=\"No\",\"Preferential Additional Registration Fee rebate to be granted when car is de-registered at the age of above 9 but not exceeding 10 years.\",\"Amount of Preferential Additional Registration Fee rebate which wiuld have been granted on the first COE when car is \nde-registered between 9 and 10 years old, if not renewal.\"))","v":""}]
[]
[null,null,"Actual running and maintenance costs incurred"]
[null,null,"by employer"]
[null,null,"Costs eg. road tax, petrol, car park fee, ERP charge, car insurance and maintanance (if any), include reimbursements made"]
[null,null,"to employee by employer."]
[]
[null,null,"Compute Car Benefit"]
[]
[null,null,"Amount of Car Benefit that is subject to tax",null,null,{"$f":"+IF(OR(H10=\"\",H10=\"Error\",H10<0,F15=\"\",F17=\"\",F20=\"\",F23=\"\",F27=\"\"),\"\",\nIF(F15=\"\",\"\",\nIF(F15=\"No\",\nIF(((0.428571428571429)*(((CarCost-PARF)/RemainYr)*(H10/VLOOKUP(YEAR(D10),CarYear,2,FALSE))+RunCost))<0,\"NIL\",\n((0.428571428571429)*(((CarCost-PARF)/RemainYr)*(H10/VLOOKUP(YEAR(D10),CarYear,2,FALSE))+RunCost))),\nIF(F15=\"Yes\",\nIF(((0.428571428571429)*(((CarCost+PARF)/RemainYr)*(H10/VLOOKUP(YEAR(D10),CarYear,2,FALSE))+RunCost))<0,\"NIL\",\n((0.428571428571429)*(((CarCost+PARF)/RemainYr)*(H10/VLOOKUP(YEAR(D10),CarYear,2,FALSE))+RunCost)))))))","v":""}]

{"sheet":"Lease Car","index":3,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[[0,2,0,8],[4,2,4,8]]}
[null,null,"Car-Benefit Calculator for Employer's use"]
[]
[null,null,"Car provided to the employee is a Leased Car",null,null,null,null,"Menu","Clear All"]
[]
[null,null,"What to do : Enter details in the yellow boxes. All yellow boxes are compulsory fields."]
[]
[null,null,"Period of Usage"]
[null,null,null,"From",null,"To"]
[null,null,null,"(DD/MM/YYYY)",null,"(DD/MM/YYYY)",null,"Usage in Days"]
[null,null,null,null,null,null,null,{"$f":"IF(D10=\"\",\"\",+IF((F10-D10+1)>366,\"Error\",(F10-D10+1)))","v":""}]
[]
[null,null,"Car Details - Total Cost Incurred during Period of Usage"]
[]
[null,null,"Rental cost incurred by Employer"]
[]
[null,null,"Actual running and maintenance costs incurred by employer"]
[null,null,"Costs eg. road tax, petrol, car park fee, ERP charge, car insurance and maintanance (if any), include reimbursements made"]
[null,null,"to employee by employer."]
[]
[]
[null,null,"Compute Car Benefit"]
[]
[null,null,"Amount of Car Benefit that is subject to tax",null,null,null,{"$f":"+IF(OR(H10=\"\",H10=0,H10=\"Error\",G14=\"\",G14=0,G16=\"\"),\"\",IF(((3/7)*SUM(G14,G16))<0,\"NIL\",((3/7)*SUM(G14,G16))))","v":""}]

{"sheet":"Reference","index":4,"n_rows":13,"n_cols":3,"rows_kept":13,"cut":false,"hidden":true,"merged":[]}
["Year","Days","YesNo"]
[2019,365,"Yes"]
[2020,366,"No"]
[2021,365]
[2022,365]
[2023,365]
[2024,366]
[2025,365]
[2026,365]
[2027,365]
[2028,366]
[2029,365]
[2030,365]