Stamp duty on motor vehicles is a state and territory government charge applied whenever a vehicle is registered or transferred into a new owner's name. Every state sets its own rates and brackets, which means the duty on the same car can vary by thousands of dollars depending on where you register it. Understanding the amount before you sign is part of knowing your full drive-away cost.
The duty is typically calculated on the dutiable value of the vehicle, which for new cars is the purchase price including GST. For used vehicles it may be the sale price or market value, whichever is higher. Some states offer reduced rates for electric vehicles or low-emission vehicles as part of broader EV transition incentives.
An overview of how each state and territory calculates motor vehicle stamp duty. Rates shown are for passenger vehicles in the 2025 to 2026 financial year. Always verify the exact amount with your state revenue office before purchase.
New South Wales
3% up to $44,999 then 5% above
NSW charges $3 per $100 on vehicles under $45,000 and $5 per $100 on the amount above that threshold. There is no separate luxury surcharge, making it straightforward to calculate. Revenue NSW provides an online calculator to verify the exact figure for your purchase.
Victoria
$8.40 to $18.00 per $200 of value
VIC uses a tiered rate per $200 of vehicle value, starting at $8.40 for vehicles up to $80,809 and rising to $18.00 for vehicles over $150,000. Electric vehicles and hybrids with combined emissions at or under 120g per km qualify for the flat green rate of $8.40 per $200.
Queensland
$2 to $4 per $100 depending on engine
QLD sets duty based on the number of cylinders. Electric and hybrid vehicles pay just $2 per $100, the lowest rate in the state. Four-cylinder vehicles pay $3 per $100. For vehicles priced over $100,000, a higher rate applies to the full dutiable value, not just the excess.
South Australia
$4 per $100 above $3,000
SA uses a short progressive scale that effectively settles at $60 plus $4 per $100 for any vehicle over $3,000. For most passenger cars, the calculation is straightforward. Commercial vehicles such as utilities have a lower rate schedule administered by RevenueSA.
Western Australia
2.75% to 6.5% depending on price
WA applies a sliding scale. Vehicles up to $25,000 pay 2.75% of value. Between $25,000 and $50,000, the rate rises linearly to 6.5%. Vehicles over $50,000 pay 6.5% of the full dutiable value, making WA one of the higher-cost states for premium vehicles.
Tasmania
3% of vehicle value (minimum $20)
Tasmania keeps it simple with a flat 3% rate on the full dutiable value for standard passenger vehicles, with a minimum charge of $20. The State Revenue Office Tasmania administers the duty at time of registration transfer.
Australian Capital Territory
$2.50 to $4.83 per $100 by emissions band
ACT links duty rates directly to a vehicle's carbon dioxide emissions. Zero emission vehicles pay the lowest rate. Standard petrol or diesel cars fall into higher bands. There are also three price tiers within each band, so both the vehicle price and its emissions classification determine the final duty.
Northern Territory
3% flat rate
The NT charges a simple flat rate of $3 per $100 of dutiable value on all motor vehicle transfers. The Territory Revenue Office administers the duty and offers an online calculator to confirm amounts for specific transactions.
Demo cars and clearance vehicles can reduce your stamp duty exposure in two ways. First, the lower purchase price means a lower duty amount across all states. Second, in some states a vehicle that exceeds the luxury threshold when new may fall below it at its discounted demo price, eliminating a surcharge entirely. This is particularly relevant for Queensland where vehicles over $100,000 attract a higher rate on the full value.
For buyers in Victoria, choosing a vehicle with combined emissions at or under 120g per km locks in the flat green rate of $8.40 per $200 regardless of purchase price. In the ACT, zero emission vehicles receive the lowest duty band across all price tiers.