Motor vehicle duty for QLD, NSW, VIC, WA, SA & ACT
A 4-cylinder car at $99,900 attracts $2,997 duty in Queensland. At $100,100 — just $200 more — duty jumps to $5,005, because the higher rate applies to the whole value, not just the excess.
Queensland's cylinder-based rates, NSW's $45,000 premium band, Victoria's whole-of-value price bands, WA's sliding rate, SA's bracket scale and the ACT's emissions categories.
Lodge the transfer within 14 days of the sale; a late fee applies after that. Standard plates and any remaining registration transfer with the car.
Estimates · general information only — what isn’t modelled.
This is the single most common surprise in a private sale. Every state calculates duty on the higher of the price you paid or the vehicle’s market value. Paying under the odds does not reduce your duty.
| State | What the dutiable value is on a used car |
|---|---|
| NSW | The sale price or market value, whichever is higher. |
| QLD | For a previously registered vehicle, the greater of total consideration (including deposit, trade-in allowance and optional equipment) or market value. A transfer between relatives below market value is assessed on market value. |
| VIC | The greater of purchase price (including GST and luxury car tax) or market value, rounded up to the nearest $200. Market value is taken from a motor industry valuation guide. |
| WA, SA, ACT | Same principle — duty is assessed on market value where the stated price is below it. Confirm with the revenue office before a non-arm’s-length transfer. |
Three practical consequences worth knowing before you sign:
Sources: Revenue NSW · Queensland Government · SRO Victoria. Verified 10 August 2026.
Queensland and Victoria apply the higher rate to the whole value once you cross a threshold — not just the excess. A few hundred dollars off the price can save thousands in duty.
| State & vehicle | Just under | Duty | Just over | Duty | Extra duty |
|---|---|---|---|---|---|
| QLD — 4-cylinder | $99,900 | $2,997 | $100,100 | $5,005 | +$2,008 |
| VIC — passenger car | $80,800 | $3,393.60 | $80,810 | $4,212 | +$818.40 |
By contrast, NSW's $45,000 premium band and every ACT band are marginal — only the amount above the threshold is charged at the higher rate, so there is no cliff to negotiate around.
All rates as at 18 July 2026. "Whole value" means the rate applies to every dollar once a threshold is crossed; "marginal" means only the excess is charged at the higher rate.
Each state abbreviation links to a calculator set to that state, with its own rates, worked example and FAQ.
| State | How duty is worked out | EV / hybrid treatment |
|---|---|---|
| QLD | Per $100 (or part) of the value, by engine type: $2–$4 per $100 up to $100,000; $4–$6 over $100,000 — whole value. | Cheapest tier: $2 / $4 per $100 for hybrids and EVs. |
| NSW | 3% up to $45,000; passenger vehicles then pay $1,350 + 5% of the excess over $45,000 — marginal. | No concession — the EV exemption ended 31 Dec 2023. |
| VIC | Per $200 (or part): $8.40 to $18.00 depending on type and price band — whole value. | Green passenger rate $8.40 per $200 at any price (CO2 ≤ 120 g/km incl. all EVs). |
| WA | Flat % of the value: 2.75% up to $25,000, sliding up to 6.5% from $50,000. | No concession. |
| SA | Bracketed per-$100 scale, topping out at $60 + $4 per $100 over $3,000 (non-commercial) or $30 + $3 per $100 over $2,000 (commercial). | No concession. |
| ACT | By CO2 emissions category (AAA–D): per-$100 base rate up to $45,000, then a percentage of only the excess — marginal. | AAA (EV) is the cheapest category — the full exemption ended 31 Aug 2025. |
Duty on a standard passenger car at common prices, every state, from the same engine as the calculator. Enter your exact price above for the figure on your car.
| Car price | QLD 1–4 cyl | NSW | VIC passenger | WA | SA non-commercial | ACT category C |
|---|---|---|---|---|---|---|
| $10,000 | $300 | $300 | $420 | $275 | $340 | $317 |
| $15,000 | $450 | $450 | $630 | $412.50 | $540 | $475.50 |
| $20,000 | $600 | $600 | $840 | $550 | $740 | $634 |
| $30,000 | $900 | $900 | $1,260 | $1,050 | $1,140 | $951 |
| $40,000 | $1,200 | $1,200 | $1,680 | $2,000 | $1,540 | $1,268 |
| $50,000 | $1,500 | $1,600 | $2,100 | $3,250 | $1,940 | $1,707.50 |
| $60,000 | $1,800 | $2,100 | $2,520 | $3,900 | $2,340 | $2,269.50 |
| $80,000 | $2,400 | $3,100 | $3,360 | $5,200 | $3,140 | $3,393.50 |
| $100,000 | $3,000 | $4,100 | $5,200 | $6,500 | $3,940 | $4,993.50 |
| $150,000 | $7,500 | $6,600 | $10,500 | $9,750 | $5,940 | $8,993.50 |
Rates as at 18 July 2026. QLD hybrids and EVs pay $2 per $100 instead of $3; VIC green passenger cars stay on $8.40 per $200 at any price; WA’s rate slides between $25,000 and $50,000, which is why its figures jump fastest through that range. On a used car every state charges the higher of the price paid and market value.
If the seller still owes money on the car, their lender can repossess it — even after you’ve paid. It’s the biggest risk in a private sale, and a $2 PPSR search rules it out before you buy.
| Option | Cost | What it tells you |
|---|---|---|
| Official PPSR search ppsr.gov.au | $2 | Whether there’s money owing on the car, with a government certificate as proof. |
| Full history report CarFacts, CarHistory | $34–40 | The same money-owing check, plus written-off and stolen status and odometer history. |
You’ll need the VIN — it’s on the compliance plate, the rego papers, and usually the bottom corner of the windscreen. Prices checked 8 October 2026: PPSR $2, CarFacts from $34, CarHistory $39.95.
Queensland charges vehicle registration duty per $100 (or part of $100) of the dutiable value, with the rate set by engine type: $2 per $100 for hybrids and electric vehicles, $3 for 1–4 cylinders, $3.50 for 5–6 cylinders and $4 for 7+ cylinders. Once the dutiable value passes $100,000, each rate rises by $2 — and the higher rate applies to the whole value, not just the excess. Worked example: a $120,000 4-cylinder car is 1,200 blocks of $100 at $5 each = $6,000 duty.
NSW charges 3% of the dutiable value up to $45,000. For passenger vehicles over $45,000 a premium band applies: $1,350 plus 5% of the amount over $45,000. Example: a $60,000 car pays $1,350 + 5% of $15,000 = $2,100. Motorcycles, buses seating 9 or more, and vehicles modified for people with disability are excluded from the premium band and stay on the flat 3% rate. The former NSW electric vehicle stamp duty exemption ended on 31 December 2023 — EVs now pay standard rates.
Yes — in every state this calculator covers. Queensland gives EVs and hybrids its lowest tier ($2 per $100, or $4 over $100,000). Victoria charges EVs the green passenger rate of $8.40 per $200 at any price. In the ACT, EVs are category AAA — the cheapest emissions category — but the ACT's full EV duty exemption ended on 31 August 2025, so AAA vehicles now pay duty (many websites still wrongly say they are exempt). NSW, WA and SA charge EVs standard rates with no concession. Duty is only one of the EV concessions being wound back: the separate FBT exemption on novated-leased EVs is also being phased out from April 2027, which changes the take-home maths on salary-sacrificing an EV.
Yes. The dutiable value is the total purchase price including GST and any accessories or optional extras fitted before delivery. For used vehicles, most states use the higher of the price you paid or the vehicle's market value — so a $1 'mates rates' transfer is still charged duty on what the car is actually worth.
The duty rates are the same whether you buy from a licensed dealer or a private seller — duty is charged on the dutiable value either way. The exemptions that exist apply to the traders themselves: licensed motor dealers generally do not pay duty on trading stock or demonstrator vehicles they register in their own name. As the buyer, you pay the same duty on the same price in both channels; the practical difference is that dealers usually collect and remit it for you, while in a private sale you pay it at transfer.
If a large repair bill is what has you car shopping, compare the full cost of replacing before deciding. A newer car typically loses 15–20% of its value in the first year, you pay stamp duty again the moment ownership transfers ($1,200 to $2,000 on a $40,000 petrol car, depending on the state), and loan interest adds more on top. The repair or replace calculator compares keeping your current car versus replacing it over 3, 5 or 7 years, with depreciation, stamp duty and loan interest all counted.
Victoria charges motor vehicle duty per $200 (or part) of the dutiable value, applied to the whole value: $8.40 per $200 for standard passenger cars up to the $80,809 threshold (2026–27, indexed annually), rising through $10.40, $14.00 and $18.00 bands above it. Green passenger cars (CO2 of 120 g/km or less, which includes all EVs) and primary producer passenger cars stay on $8.40 per $200 at any price. Example: a $40,000 passenger car is 200 blocks of $200 at $8.40 = $1,680 duty.
Western Australia charges a flat percentage of the dutiable value: 2.75% up to $25,000, sliding up to 6.5% from $50,000 — a $60,000 car pays $3,900. South Australia uses a bracketed per-$100 scale topping out at $60 plus $4 per $100 over $3,000 for non-commercial vehicles — a $40,000 car pays $1,540. Neither state offers an EV concession. Select WA or SA in the calculator above for your exact figure.
The ACT sets motor vehicle duty by CO2 emissions category (AAA to D): a per-$100 base rate applies up to $45,000, then a percentage of only the excess above $45,000 — marginal, unlike the whole-of-value states. Category AAA (zero-emission vehicles) is the cheapest, but the ACT's full EV duty exemption ended on 31 August 2025, so EVs now pay duty too. Pick ACT in the calculator above and enter your vehicle's emissions category for the exact amount.
A used car is charged at the same rates as a new one, but on the higher of the price you paid or the vehicle's market value. NSW charges 3% up to $45,000, so a $20,000 used car costs $600. Queensland charges per $100 by engine type — a $20,000 4-cylinder is $600. Victoria charges $8.40 per $200 of value rounded up to the nearest $200, so $20,000 is $840. Because market value sets a floor, negotiating the price down below what the car is genuinely worth will not reduce the duty you pay.
For a standard passenger car at 2026 rates: a $15,000 car pays $450 in QLD (1–4 cylinders) and NSW, $630 in VIC, $412.50 in WA, $540 in SA and $475.50 in the ACT (category C). A $30,000 car pays $900 in QLD and NSW, $1,260 in VIC, $1,050 in WA, $1,140 in SA and $951 in the ACT. A $60,000 car pays $1,800 in QLD, $2,100 in NSW (the $45,000 premium band applies), $2,520 in VIC, $3,900 in WA (its rate has slid to 6.5%), $2,340 in SA and $2,269.50 in the ACT. QLD hybrids and EVs pay a third less, and on a used car duty is charged on the higher of the price and market value. The full price table is above.
The transfer fee is charged on top of stamp duty when the car changes hands. From 1 July 2026 it is $42 in NSW (rising to $193 if you lodge more than 14 days after the sale), $44.90 in Victoria, $33.65 in Queensland, $31 in South Australia ($133 if late) and $51.70 in the ACT ($191.20 if late). Western Australia’s Department of Transport invoices its fee after you lodge and does not publish the amount online. Every state gives you 14 days to lodge. Standard plates and any remaining registration transfer with the car, except in South Australia, where the plates stay with the seller and the buyer is issued new ones. The calculator adds the fee to the duty as your total government charges.
For 1 July 2026 to 30 June 2027 the luxury car tax threshold is $80,809, or $91,661 for fuel-efficient cars, which since 1 July 2025 means a combined fuel consumption of 3.5 litres per 100 km or less. LCT is 33% of the GST-exclusive value above the threshold. It is charged when a dealer or importer sells a new car, or one less than two years old, so it is already inside the dealer’s price, and stamp duty is then charged on that full price. A private sale of a used car does not attract LCT. The calculator flags any price above the threshold and shows the LCT that a dealer price at that level would contain.
Usually yes. A gift or a below-market family sale is assessed on the vehicle's market value, not the amount that changed hands — Queensland names non-arm's-length transfers between relatives explicitly, and every other state applies the same higher-of rule. So a car worth $18,000 transferred for $1 is still charged duty on $18,000. Narrow exemptions do exist, most commonly transfers between spouses or de facto partners and transfers from a deceased estate to a beneficiary. These are exemptions based on the relationship or circumstance, not on the price paid. Check the eligibility conditions with your state revenue office before lodging the transfer.