Stamp duty on a used car: how each state works it out
When you buy a used car in Australia you pay vehicle duty, often called stamp duty, when the registration is transferred into your name. Each state and territory sets its own rates. Here is how all eight calculate it.
Short answer
Stamp duty on a used car is a state tax the buyer pays when the registration is transferred into their name. It is charged on the price paid or the market value, and there is no single national rate. Roughly, it starts at about 3% of the value in New South Wales, Tasmania and the Northern Territory, 2.75% in Western Australia, and from 2% to 4% in Queensland depending on the engine. Victoria, South Australia and the Australian Capital Territory use their own scales.
Duty is easy to forget when you set a budget, because it is not part of the price you agree with the seller. You pay it to the state, on top of the price, when you transfer the registration. On a $20,000 car it is usually several hundred dollars.
The basics that apply everywhere
- The buyer pays. Duty is paid by the person applying to register or transfer the vehicle.
- It is paid at transfer. You pay it to the transport authority when the registration goes into your name. See transferring registration after a sale for the deadlines.
- It is charged on value, not just price. New South Wales, South Australia and the Australian Capital Territory all charge on the sale price or the market value, whichever is higher.
- Each state has a calculator. Use it before you buy. The links are in the sources below.
Warning
Do not write a lower price on the transfer form to cut the duty. RevenueSA says it audits private sales and uses data matching to find under-declared values, and that interest and penalty tax then apply.
Rates in each state and territory
These are the rates published on each revenue office's website on the date shown in the sources. They are for an ordinary passenger car. Rates change, often on 1 July, so check the official calculator for the exact figure.
New South Wales
| Vehicle value | Duty |
|---|---|
| Up to $44,999 | $3 for every $100 |
| $45,000 or more | $1,350, plus $5 for every $100 |
The higher band does not apply to motorcycles. For a used vehicle, duty is calculated on the sale price or market value, whichever is higher.
Victoria
Victoria charges per $200 of value, and the rate depends on the type of vehicle. From 1 July 2026:
| Vehicle | Value | Duty |
|---|---|---|
| Passenger car | Up to $80,809 | $8.40 per $200 or part |
| Passenger car | $80,809.01 to $100,000 | $10.40 per $200 or part |
| Passenger car | $100,000.01 to $150,000 | $14.00 per $200 or part |
| Passenger car | More than $150,000 | $18.00 per $200 or part |
| Green passenger car | All values | $8.40 per $200 or part |
| Used non-passenger vehicle, including motorcycles and utilities | All values | $8.40 per $200 or part |
A green passenger car is one with combined tailpipe carbon dioxide emissions of 120 grams or less per kilometre, including a pure electric vehicle.
Queensland
Queensland's rate depends on the engine. For light vehicles, which have a gross vehicle mass of no more than 4.5 tonnes:
| Type of vehicle | Up to $100,000 | More than $100,000 |
|---|---|---|
| Hybrid or electric | $2 per $100 or part | $4 per $100 or part |
| 1 to 4 cylinders | $3 per $100 or part | $5 per $100 or part |
| 5 or 6 cylinders | $3.50 per $100 or part | $5.50 per $100 or part |
| 7 or more cylinders | $4 per $100 or part | $6 per $100 or part |
South Australia
South Australia uses a sliding scale, and separates commercial vehicles such as utes and vans from all others. For a non-commercial vehicle:
| Vehicle value | Duty |
|---|---|
| Up to $1,000 | $1 per $100 or part, with a minimum of $5 |
| Over $1,000 to $2,000 | $10 plus $2 per $100 or part over $1,000 |
| Over $2,000 to $3,000 | $30 plus $3 per $100 or part over $2,000 |
| Over $3,000 | $60 plus $4 per $100 or part over $3,000 |
For a commercial vehicle the scale is the same up to $2,000, then $30 plus $3 per $100 or part over $2,000.
Western Australia
Western Australia calls it vehicle licence duty. For a vehicle with a gross mass of 4.5 tonnes or less:
| Dutiable value | Rate |
|---|---|
| Up to $25,000 | 2.75% of the value |
| $25,000 to $50,000 | A rate that rises with the value, from 2.75% to 6.5% |
| Over $50,000 | 6.5% of the value |
The middle band uses a formula, so use the state's online calculator for a vehicle in that range.
Tasmania
For a passenger vehicle:
| Dutiable value | Duty |
|---|---|
| Up to $600 | $20 |
| $600 to $35,000 | $3 per $100 or part |
| $35,000 to $40,000 | $1,050 plus $11 per $100 or part over $35,000 |
| Over $40,000 | $4 per $100 or part |
Motorcycles and light commercial vehicles such as utilities and panel vans pay $3 per $100 or part, with a minimum of $20.
Australian Capital Territory
The ACT works differently. Duty depends on the value, whether the vehicle is new or used, the type of vehicle and its combined tailpipe carbon dioxide emissions, which place it in a category from AAA to D. The ACT Revenue Office has announced that new rates apply from 1 February 2027. Use its calculator, and find the emissions figure in the Australian Government's Green Vehicle Guide.
Northern Territory
Stamp duty applies at $3 per $100, or part of $100, of the dutiable value. That is typically the sale price, though market value can be used in some cases, such as a sale that is not at arm's length.
Worked examples
These use the tables above for a used petrol passenger car bought for $20,000.
| Where | Calculation | Duty |
|---|---|---|
| New South Wales | 200 lots of $100 at $3 | $600 |
| Victoria | 100 lots of $200 at $8.40 | $840 |
| Queensland, 4 cylinders | 200 lots of $100 at $3 | $600 |
| South Australia | $60 plus 170 lots of $100 at $4 | $740 |
| Western Australia | 2.75% of $20,000 | $550 |
| Tasmania | 200 lots of $100 at $3 | $600 |
| Northern Territory | 200 lots of $100 at $3 | $600 |
The same car costs from $550 to $840 in duty depending on where it is registered. You will also pay a transfer fee, which is separate.
When duty may not apply
Every state has exemptions, and they differ. Common ones are transfers between spouses or partners and transfers from a deceased estate. Some states reduce or remove duty for electric vehicles for set periods. Moving your own car to a new state under the same name is often treated differently from a purchase: South Australia, Western Australia and the ACT all say duty does not apply in that case, with conditions.
Do not assume an exemption applies. Ask the revenue office in your state before you transfer.
What to do before you buy
- Work out the duty with your state's calculator, using the real price.
- Add the transfer fee, and any inspection your state requires.
- Put that total next to the asking price when you compare vehicles. A dearer car in a cheaper duty band can cost less overall.
- Keep the receipt. It is your evidence of the price if the state asks.
On Australia Motors
Related guides
Sources
The facts in this guide were checked against these sources. Rules and processes differ between states and territories and change over time: always confirm with the authority for where you live. This guide is general information, not legal or financial advice.
- Revenue NSW, Motor vehicle duty (checked )
- State Revenue Office Victoria, Motor vehicle duty (current rates) (checked )
- Queensland Government, Vehicle registration duty rates (checked )
- RevenueSA, Stamp duty on vehicles: rates (checked )
- RevenueSA, Stamp duty on vehicles (checked )
- Government of Western Australia, Vehicle licence duty (checked )
- State Revenue Office Tasmania, Rates of duty (checked )
- ACT Revenue Office, Motor vehicle duty (checked )
- Northern Territory Department of Treasury and Finance, Stamp duty (checked )