Motor Vehicle Duty Calculator

Duty is payable within 14 days of a motor vehicle being purchased and is calculated pursuant to the rates outlined in section 197 of the Duties Act 2001.

As per Section 69 of the Vehicle and Traffic (Driver Licensing and Vehicle Registration) Regulations 2010.
  • Disposal Notices must be lodged with the Registrar of Motor Vehicles within 7 days of the vehicle being sold.

  • Applications to transfer registration of a motor vehicle must be lodged with the Registrar of Motor Vehicles within 14 days of the vehicle being purchased.

Motor Vehicle Transfer

Please enter the market value or consideration ($) paid, whichever is the greater
Manufacturer's fleet discount provided? Yes No
Vehicle Type? Passenger Vehicle
Commercial Vehicle up to and including 4.5 tonnes GVM
Commercial Vehicle over 4.5 tonnes GVM
Duty Owed


Section 3 of the Vehicle and Traffic Act 1999 contains definitions used in the Duties Act 2001 in relation to Motor Vehicle Duty.

Dutiable Value



Used Motor Vehicles

- either the price (consideration) paid (including the value of any trade-ins) or the market value, whichever is greater.

New Motor Vehicles

- the price (consideration) paid (including the value of trade-ins), providing the Commissioner is satisfied this adequately reflects the market value.

Rate of Duty

- depends on whether the vehicle is
  • a new vehicle purchased with the benefit of a manufacturer's fleet discount.

  • a passenger or commercial vehicle

  • (for commercial vehicles) under or over 4.5 tonnes Gross Vehicle Mass (GVM)


Manufacturer's Fleet Discount



A new motor vehicle, other than a heavy vehicle, purchased with a manufacturer's fleet discount is liable to duty at the rate of $3.50 per $100, or part thereof, of the dutiable value with a minimum of $20.00.

Please note: except heavy vehicles, the fleet discount rate applies regardless of the type of vehicle purchased e.g. a commercial vehicle 4.5 tonnes GVM and under purchased with a manufacturer's fleet discount would be liable to duty at the fleet discount rate.

Passenger vehicles



Dutiable Value

Duty Payable

$0 - $600$20
$600 - $35,000$3 per $100, or part thereof, of dutiable value
$35,000 - $40,000$1,050 plus $11 per $100, or part thereof, that the dutiable value exceeds $35,000
over $40,000$4 per $100, or part thereof, of dutiable value

Please note: Passenger Vehicles are motor vehicles constructed principally for the carriage of up to 9 adult persons (including the driver). This includes off-road vehicles that do not have a utility type body. Passenger vehicles do not include motorcycles, utilities, panel vans and vehicles constructed to seat more than 9 adult persons (including the driver).

Heavy Vehicles

(over 4.5 tonnes GVM, excluding campervans) - $1 per $100, or part thereof, of dutiable value with a minimum of $20

Other vehicles

- includes commercial vehicles (e.g. utilities, panel vans and buses) 4.5 tonnes and under GVM and motorcycles.
$3 per $100, or part thereof, of dutiable value with a minimum of $20.

Motor accident premium certificates

as defined in section 221(1) of the Duties Act 2001. Duty payable is $20.
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