Stamp duty on cars, state by state

Stamp duty is charged when a vehicle is registered or its registration is transferred, and it is a state and territory tax — so there are eight different answers, charged on eight different bases. One jurisdiction charges by engine cylinders. One charges by tailpipe emissions. The rest charge by value, in brackets that do not line up with each other.

What the duty is charged on

The dutiable value is generally the purchase price or the market value, whichever is greater. For a new car it is usually the manufacturer's list or recommended retail price. GST is inside the value, and where luxury car tax applies it is generally inside the value too.

What is included beyond the car itself varies. The Northern Territory, for example, counts accessories added to the vehicle, the trade-in allowance and dealer delivery charges within the dutiable value. Western Australia's fixed price for a new vehicle does not generally include dealer delivery, registration, insurance or finance charges.

The rates below are current at the date on this page. They change, so treat them as orientation and use the calculator each jurisdiction publishes before you budget.

New South Wales

Charged on value, with a marginal step:

• Up to $44,999 — $3 for every $100
• $45,000 or more — $1,350 plus $5 for every $100 above that point

Revenue NSW publishes the rates, the market-value rules for used vehicles and the penalties for undervaluing on its motor vehicle duty page.

Victoria

Charged per $200 of value, in bands that depend on vehicle type. From 1 July 2026, for a passenger car:

• $0 – $80,809 — $8.40 per $200
• $80,809.01 – $100,000 — $10.40 per $200
• $100,000.01 – $150,000 — $14.00 per $200
• More than $150,000 — $18.00 per $200

A green passenger car pays $8.40 per $200 at any value, as does a primary producer passenger car. A new non-passenger vehicle pays $5.40 per $200; a used one pays $8.40. Rates and the duty calculator are with the State Revenue Office.

Queensland

The outlier: duty is charged by what is under the bonnet, not by body type. For light vehicles:

• Hybrid or electric, any number of cylinders — $2 per $100 up to $100,000, $4 above
• 1 to 4 cylinders, 2 rotors, or steam — $3 per $100 up to $100,000, $5 above
• 5 or 6 cylinders, or 3 rotors — $3.50 per $100 up to $100,000, $5.50 above
• 7 or more cylinders — $4 per $100 up to $100,000, $6 above

So the same $60,000 car attracts a different duty depending on its engine. Rates are on the Queensland Government site.

South Australia

Charged in value bands, with different scales for non-commercial and commercial vehicles. For a non-commercial vehicle:

• Not over $1,000 — $1 per $100, minimum $5
• $1,001 to $2,000 — $10 plus $2 per $100 over $1,000
• $2,001 to $3,000 — $30 plus $3 per $100 over $2,000
• Over $3,000 — $60 plus $4 per $100 over $3,000

A commercial vehicle — a ute, van or panel van, as defined in the Motor Vehicles Act 1959 — tops out at $30 plus $3 per $100 over $2,000. Rates and calculators are at RevenueSA.

Western Australia

Charged as a percentage of dutiable value, and the percentage itself scales. For a non-heavy vehicle of 4.5 tonnes gross mass or less:

• Up to $25,000 — 2.75%
• $25,000 to $50,000 — R%, where R = 2.75 + ((dutiable value − 25,000) ÷ 6,666.66)
• Over $50,000 — 6.5%

That formula makes the rate climb smoothly from 2.75% to 6.5% across the middle band. Full detail, including the dutiable value rules and penalties, is on the Department of Treasury and Finance page.

Tasmania

Value bands, with a bridging rate for passenger vehicles in the middle:

• $600 or less — $20
• Over $600 — $3 per $100
• Passenger vehicles over $35,000 but not over $40,000 — $1,050 plus $11 per $100 over $35,000
• Passenger vehicles over $40,000 — $4 per $100 of the value of the vehicle

A new vehicle bought with a manufacturer's fleet discount is charged at $3.50 per $100, minimum $20. Rates are published by Transport Services and by the State Revenue Office.

Northern Territory

A flat $3 per $100 of dutiable value, with no value bands. The dutiable value is typically the sale price, and includes accessories fitted to the vehicle, the trade-in allowance and dealer delivery charges. Where a transaction is not at arm's length, market value is used instead.

The Territory Revenue Office covers it under stamp duty on motor vehicles, and there is a duty calculator on nt.gov.au.

Australian Capital Territory

The ACT charges by measured tailpipe CO2, in categories AAA to D, with separate scales for new and used vehicles. For a used passenger or light commercial vehicle, to 31 January 2027:

• Zero emissions (AAA) — $2.50 per $100 under $45,000
• Any other category — $3.17 per $100 under $45,000

From 1 February 2027 new rates apply, and the used non-zero-emission rate rises to $3.72 per $100. The ACT also gives you 14 days from acquiring the vehicle to apply for the transfer and pay the duty. Emissions figures come from the Australian Government's Green Vehicle Guide, and a vehicle whose emissions cannot be determined is treated as "non-rated". Rates are on the ACT Revenue Office site.

What else lands at the same time

Duty is rarely the only cost of putting a car in your name. Budget also for registration, compulsory third party insurance, a transfer fee, plate fees where they apply, and comprehensive insurance from the moment you take the keys.

There are also concessions in most jurisdictions — for pensioners, for certain disabilities, for transfers between spouses, for deceased estates and for vehicles moving between states without a change of owner. They generally have to be applied for rather than granted automatically.

Check the calculator, not this page

Rates in this area change with budgets and determinations, sometimes with little notice, and the calculator each revenue office publishes is the version that binds you. Every jurisdiction linked above has one.

Electric and hybrid vehicles have their own concessions in some jurisdictions, and most of the purchase rebates have now closed — that is covered separately in EV incentives and stamp duty. If you are buying above the luxury car tax threshold, luxury car tax and electric cars explains the federal tax that sits on top.