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.
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.
| 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. |
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.
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.