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A Guide to Motor Vehicle & Car Stamp Duty

Last updated: 3 July 2012

Stamp duty is a tax collected by state governments on certain documents and transactions, often simply labelled government charges. The purchase of property, vehicles and insurance can all attract stamp duty, as can hire arrangements and finance contracts.

What is Motor Vehicle Stamp Duty?

Known variously as Motor Vehicle Duty, Vehicle Registration Duty, Motor Vehicle Registration Duty and Motor Vehicle Stamp Duty, these taxes are defined and collected by state governments.

Generally, the tax is payable on applications to register a vehicle and applications to transfer registration of a vehicle. If your vehicle is purchased from a dealer the required duty will be collected and paid on your behalf. For private sale purchases, the purchaser is responsible for ensuring that the required duty is paid.

Exemptions and concessions do exist for specific vehicle registration circumstances and vehicle purposes. Please refer to the Revenue Office in your state or territory for more information.

How much Stamp Duty will your next vehicle attract?

The stamp duty that applies to your vehicle of choice varies from state to state. The rate of duty is determined by the dutiable valuable of your vehicle. Commonly, the dutiable value of your new vehicle is the list price including options, GST and luxury car tax (LCT) if applicable. The dutiable value of a used vehicle is the greater of the purchase price or market value.

Rates of duty listed below apply to private passenger vehicles, and are correct as of 07/06/2011. Commercial, heavy and special vehicles may have differing rates of duty - please check with your state's Revenue Office.

Victoria (VIC)

Dutiable valueRate of duty
New passenger cars
$0.00 - $59,133.00
$6 for every $200 value or part thereof#
New passenger cars
More than $59,133.00
$10 for every $200 value or part thereof
New non-passenger cars $5 for every $200 value or part thereof
All other cases*
(incl. used cars)
$8 for every $200 value or part thereof

* except for previously LMCT (car dealer) registered high value vehicle.

# as announced in the Victorian Government's State Budget Update in December 2011, duty on an application for registration of a new or near new passenger car will increase from 2.50% to 3.00% per cent (that is, from $5 to $6 per $200 or part thereof) for cars valued under the Commonwealth's luxury car tax threshold.

Application for registration or transfer registration of a previously LMCT (car dealer) registered high value vehicle

Where:

  • The vehicle is a 'passenger car'
  • The vehicle is aquired within 60 days of the initial LMCT registration, and
  • no duty has been paid on or since the initial registration of the vehicle
Dutiable valueRate of duty
$0.00 - $59,133.00 $6 per every $200 value or part thereof
More than $59,133.00 $10 per every $200 value or part thereof

 New South Wales (NSW)

Dutiable valueRate of duty
$0.00 - $45,000.00 $3 duty for every $100 value or part thereof
More than $45,000.00 $1350, plus $5 for every $100 value
or part thereof over $45,000.00

Queensland (QLD)

No. of cylinders or rotorsRate of duty
All hybrid and
electric vehicles
$2 for every $100 value or part thereof
1 to 4 cylinders,
or 2 rotors
$3 for every $100 value or part thereof
5 or 6 cylinders,
or 3 rotors
$3.50 for every $100 value or part thereof
7 or more cylinders $4 for every $100 value or part thereof

South Australia (SA)

Dutiable valueRate of duty
$0.00 to $1,000.00 $1 for every $100 value or part thereof,
with a minimum of $5.00 payable
$1,000.01 to $2,000.00 $10.00, plus $2 for every $100 value
or part thereof over $1,000.00
$2,000.01 to $3,000.00 $30.00, plus $3 for every $100 value
or part thereof over $2,000.00
More than $3,000.00 $60.00, plus $4 for every $100 value
or part thereof over $3,000.00

Western Australia (WA)

Dutiable valueRate of duty
$0.00 to $25,000.00 2.75% of dutiable value
$25,000.01 to $50,000.00 2.75% of dutiable value, plus
((dutiable value - $25,000) / 6,666.66)%
of dutiable value
More than $50,000.00 6.5% of dutiable value

Australian Capital Territory (ACT)

Stamp duty in the ACT is now derived from the Green Vehicle Rating and the dutiable value of the vehicle. Previously only the dutiable value was taken into account.

The duty payable on vehicles with a Green Vehicle Rating is calculated as per the tables below. The duty payable on vehicles with no Green Vehicle Rating is calculated as for C-rated motor vehicles. Ratings are as per the ACT Revenue Office.

Determining your Green Vehicle Rating:

Green Vehicle RatingGreen Vehicle Stars
A 5 star
B 4 to 4.5 star
C 3 to 3.5 star
D 1 to 2.5 star

 

Green Vehicle Rating for vehicles valued at $45,000 or lessRate of duty
A- rated vehicle Nil
B- rated vehicle $2 for each $100 (or part thereof)
C- rated vehicle and vehicles without Green Vehicle Rating $3 for each $100 (or part thereof)
D- rated vehicle $4 for each $100 (or part thereof)

 

Green Vehicle Rating for vehicle valued at more than $45,000Rate of duty
A- rated vehicle Nil
B- rated vehicle $900, plus $4 for each $100 or part thereof over $45,000
C- rated vehicle and vehicles without Green Vehicle Rating $1,350, plus $5 for each $100 or part thereof over $45,000
D- rated vehicle $1,800, plus $6 for each $100 or part thereof over $45,000

Tasmania (TAS)

Dutiable valueRate of duty
$0.00 to $600.00 $20.00
$600.01 to $35,000.00 $3 for every $100 value or part thereof
$35,000.01 to $40.000.00 $1050, plus $11 for every $100 value
or part thereof over $35,000.00
More than $40,000.00 $4 for every $100 value or part thereof

Northern Territory (NT)

Dutiable valueRate of duty
All vehicles $3 for every $100 value or part thereof

An example of Motor Vehicle Stamp Duty

Purchasing a new six cylinder Holden Commodore with a dutiable value of $45,000.00 and a Green Vehicle Rating of 4 attracts the following duty in each state/territory:

VICNSWQLDSAWAACTTASNT
$1,350 $1,350 $1,575 $1,740 $2,587.50 $900 $1,800 $1,350

Please note: Dutiable value is not defined identically in every state.

More Information

For more information about vehicle and other types of stamp duty, contact your local State Revenue Office.

stratton can't get rid of Stamp Duty, but we can save you money on your car and car finance.

To get started, get an online car finance quote, send a quick online enquiry, or call us on 1300 STRATTON (1300 787 288) todat.

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