Rates of duty

​​​​​​The rate of motor vehicle 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);
  • registered between 1 July 2021 and 30 June 2023 inclusive, a new or second-hand electric or hydrogen fuel-cell vehicle (including motorcycles);
  • registered on or after 1 July 2023 up to and inclusing 31 December 2023, a new motor vehicle that is electric or hydrogen fuel-cell vehicle for which the contract of sale was entered into before 25 May 2023. 

​ ​​ ​​​

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.

Note: except heavy vehicles, the fleet discount rate applies regardless of the type of vehicle purchased eg. 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.

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
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).

Duty on heavy vehicles (over 4.5 tonnes GVM, excluding campervans) is $1 per $100, or part thereof, of dutiable value with a minimum of $20.

Duty is exempt on the registration of new and second-hand electric and hydrogen fuel-cell vehicles (including motorcycles) registered between 1 July 2021 and 30 June 2023 inclusive.​

Effective on or after 1 July 2023 to and including 31 December 2023​. Duty is exempt in respect of a new electric and hydrogen fuel cell vehicle for which the contract of sale was entered into before 25 May 2023. 

Duty on other vehicles, including commercial vehicles (eg. utilities, panel vans and buses) 4.5 tonnes and under GVM and motorcycles is $3 per $100, or part thereof, of dutiable value with a minimum of $20.
​​ ​

Motor accident premium certificates

Motor accident premium certificate is a certificate or other document issued for the purpose of the Motor Accidents (Liabilities and Compensation) Act 1973 that acknowledges the receipt of a premium paid under that Act. It is defined in section 221(1) of the Duties Act 2001.  
​
Duty is chargeable on a certificate of premium paid. Duty payable is $20. ​​​

​

Back Home