Every state and territory charges stamp duty (motor vehicle duty) when a vehicle is registered or transferred into your name. It's a state tax, so there is no national rate — the amount depends on where the vehicle is registered, and the rules differ enough that the same car can cost noticeably more to register in one state than another.
Duty is charged on the vehicle's dutiable value: generally the purchase price including GST and any dealer-fitted options and accessories, or the vehicle's market value if that's higher — which is what stops duty being avoided on an artificially low sale price between related parties. Trade-in allowances usually do not reduce the dutiable value; you're taxed on the car's full value, not the amount you paid after the trade.
Most jurisdictions apply tiered rates that step up with value — but not all in the same way. In NSW, South Australia and the ACT the higher rate applies only to the part of the value above a threshold. In Victoria, Queensland, Western Australia and Tasmania it applies to the vehicle's whole value once a threshold is passed, so duty can jump sharply at a boundary (in Queensland, $100,000; in Victoria, the luxury car tax threshold, $80,809 for 2026–27). Several also vary the rate by vehicle type — passenger versus commercial — and some apply emissions- or efficiency-based loadings and concessions, with electric and low-emission vehicles attracting reduced duty or exemptions in some states and not others. New versus used treatment can differ too.
Typical categories include transfers between spouses, vehicles received under a deceased estate, transfers to certain pensioners or eligible veterans, some primary-production vehicles, and modified vehicles for people with disability. Concessions are jurisdiction-specific and usually need to be claimed at the time of transfer — they're rarely applied automatically.
When do I have to pay? Duty is paid at the point of registration or transfer, generally within 14 days of acquiring the vehicle in most jurisdictions; late transfers can attract penalties as well as the duty.
Do I pay duty on a private sale? Yes — duty applies to private sales just as it does to dealer sales, assessed on the higher of price paid or market value.
Is stamp duty deductible? On a vehicle used for business, duty forms part of the vehicle's cost base for depreciation rather than being an immediate deduction. Check the current rate with your state or territory revenue office before budgeting, as thresholds and concessions are adjusted regularly.
What this calculator assumes. A new petrol passenger car with up to four cylinders. Queensland charges more for bigger engines ($3.50 then $5.50 per $100 for 5–6 cylinders, $4 then $6 for seven or more) and less for hybrids and EVs ($2 then $4). The ACT figure is for a new car in emissions category B (131–175 g/km); used petrol cars and category C pay $3.17 then $5.62 per $100, and the current ACT scale runs from 1 September 2025 to 31 January 2027. Victoria’s low-emission cars pay 4.2% at every value — their concession is that the higher tiers never apply. Queensland and Western Australia assess a new car on its list price, not the price you negotiate. Rates were checked against each revenue office on 21 September 2026.
This calculator uses current published rates from Australian government and regulator sources. The result is an estimate for general guidance — it does not constitute personal financial advice. For decisions about your circumstances, consult a registered financial adviser, tax agent, or other professional. See editorial standards for how DecisionLab sources and updates its calculator data.
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Estimates only. This calculator is not intended to be relied on for making a decision about a financial product, and it does not consider your objectives, financial situation or needs. Consider obtaining advice from an Australian financial services licensee before making any financial decisions. Assumptions can be changed where shown; statutory rates are as legislated for the year stated on this page. How our calculators work, their assumptions and limitations →