When you buy a used car in Australia, the price on the ad is not quite the whole cost. On top of the sale price, the buyer pays stamp duty — also called vehicle transfer duty or motor vehicle registration duty — when the car is registered in their name. It is a state tax, so there is no single national figure: each state and territory sets its own rate, its own price tiers, and its own concessions. This guide explains what stamp duty is, who pays it, how it is worked out, and how it differs across the eight states and territories — at a durable, high-level view, with a pointer to the official revenue office in each case so you can check the exact numbers that apply on the day you buy.
What Is Stamp Duty on a Used Car?
Stamp duty on a vehicle is a one-off tax charged by your state or territory government when ownership of the car transfers and it is registered in the new owner’s name. It is separate from the registration fee, the CTP (compulsory third-party) insurance, and any transfer fee — those are charged as well. The duty is collected at the point of transfer, typically alongside the registration paperwork.
Stamp duty is the <strong>buyer’s</strong> responsibility, not the seller’s. It falls due when the buyer registers the car in their name, and in almost all states it is calculated on the <strong>purchase price, or the market value if that is higher</strong>. The seller does not pay it — but, as we explain below, it still affects the deal.
Two principles hold across Australia. First, the duty is based on what the car is worth: states use the greater of the price you paid or the vehicle’s market value, so a token "sold for $1" figure on the paperwork will not lower the bill. Second, the rate is almost always tiered by price — a more expensive car attracts a higher rate or a higher amount, and some states add a step based on engine size, vehicle type, or emissions. Beyond that, the detail is genuinely state-specific.
How It Is Calculated — In General
- Dutiable value: the figure the duty is applied to is the purchase price, or the market value of the car if that is higher. Revenue offices can and do assess market value where a declared price looks too low.
- Tiered rates: most states charge a rate per $100 (or per $200) of value, stepping up as the price rises. A couple of states also vary the rate by engine capacity, number of cylinders, or fuel type.
- Concessions: some buyers and some vehicles qualify for reduced or waived duty — most notably electric and low-emission vehicles in several states, and certain pensioner or primary-producer categories.
- When it is paid: at the point of transfer/registration, together with the transfer fee, registration and CTP. The new owner pays it to the state revenue office or transport authority.
Rates, price thresholds, engine/emissions steps and EV concessions vary by state and change frequently — sometimes more than once a year in a budget. Quoting a number here would go stale fast. For every state below, confirm the current rate and any concession directly with the relevant revenue office before you commit to a purchase.
State-by-State Overview
The table below is a durable summary of how each state and territory approaches vehicle stamp duty and where to check it. The structure rarely changes; the exact rates and thresholds do — so always confirm the current figures with the office listed.
| State / Territory | Common name for the duty | Where to confirm current rates |
|---|---|---|
| New South Wales (NSW) | Motor vehicle registration / transfer duty | Revenue NSW |
| Victoria (VIC) | Motor vehicle duty | State Revenue Office Victoria (SRO) |
| Queensland (QLD) | Vehicle registration duty | Queensland Revenue Office |
| South Australia (SA) | Stamp duty on vehicles | RevenueSA |
| Western Australia (WA) | Vehicle licence duty | RevenueWA / Department of Transport |
| Tasmania (TAS) | Motor vehicle duty | State Revenue Office Tasmania |
| Australian Capital Territory (ACT) | Motor vehicle duty | ACT Revenue Office / Access Canberra |
| Northern Territory (NT) | Stamp duty on vehicle registration / transfer | Territory Revenue Office / MVR |
New South Wales (NSW)
In NSW the duty is charged on the dutiable value (the price paid or market value, whichever is higher) and is tiered by price, stepping up above a higher-value threshold. NSW has at times offered EV-related incentives, and the detail of those incentives has changed over time. Confirm the current rate and any electric or low-emission concession with Revenue NSW.
Victoria (VIC)
Victoria’s motor vehicle duty is tiered, and the rate can depend on the type and value of the vehicle (for example, the treatment of passenger cars versus other vehicles and the handling of higher-value cars). Victoria has also offered concessions for some low-emission vehicles. Confirm the current rate, value bands and any concession with the State Revenue Office Victoria (SRO).
Queensland (QLD)
Queensland is one of the states where the rate depends partly on the engine — historically the number of cylinders or whether the vehicle is hybrid/electric — as well as the dutiable value. That makes the QLD calculation a little different from the simple price-only tiers elsewhere, and it has at times given hybrid and electric vehicles a lower rate. Confirm the current bands with the Queensland Revenue Office.
South Australia (SA)
South Australia charges stamp duty on vehicles on a tiered basis according to the vehicle’s value, with the rate stepping up across value bands. Treatment can differ between commercial and non-commercial vehicles. Confirm the current rates and bands with RevenueSA.
Western Australia (WA)
In WA the duty is known as vehicle licence duty and is calculated on the dutiable value using a tiered, progressive scale, with different treatment for heavier and commercial vehicles. WA has also offered incentives connected to zero- and low-emission vehicles. Confirm the current scale and any concession with RevenueWA or the WA Department of Transport.
Tasmania (TAS)
Tasmania’s motor vehicle duty is tiered by the vehicle’s value, stepping up across price bands. Tasmania has also offered time-limited concessions on certain electric vehicles. Confirm the current rate and any EV concession with the State Revenue Office Tasmania.
Australian Capital Territory (ACT)
The ACT is notable for linking motor vehicle duty to a vehicle’s environmental performance — it has used an emissions-based rating system so that cleaner, lower-emission vehicles attract less (and in some cases no) duty, while higher-emission vehicles attract more. The ACT has also offered zero-emission vehicle concessions. Confirm the current rating bands and any concession with the ACT Revenue Office (via Access Canberra).
Northern Territory (NT)
The Northern Territory charges stamp duty on vehicle registration and transfer based on the dutiable value of the vehicle. As with the other territories and states, the detail and any concessions can change. Confirm the current rate with the NT Territory Revenue Office or the Motor Vehicle Registry (MVR).
Several states and the ACT have offered reduced or waived duty for electric and low-emission vehicles, but these schemes are introduced, changed and sometimes wound back from one budget to the next. If you are buying an EV or hybrid, check the current concession with your state revenue office — it can make a real difference to the transfer cost.
Why Stamp Duty Matters in a Private Sale
Even though the seller does not pay stamp duty, it still shapes a private sale in two important ways.
- It is part of the buyer’s total cost, so it affects negotiation. A switched-on buyer adds stamp duty, transfer fees and any registration costs to the asking price when deciding what the car is really worth to them. The duty does not change what you receive, but it can influence how hard the buyer pushes on price — so it pays to understand it from both sides.
- Both parties must declare the genuine sale price. Because duty is based on the price paid (or market value if higher), there can be a temptation to under-declare to reduce the bill. Doing so is illegal. Revenue offices can assess market value, and falsifying the figure exposes both buyer and seller to penalties. Always record the true price on the receipt and the transfer paperwork.
- EV concessions can make some cars cheaper to transfer. Where a state offers a reduced or waived rate on electric or low-emission vehicles, the buyer’s transfer cost is lower — a genuine selling point you can mention if you are selling an eligible EV or hybrid.
Stamp duty is paid at the point of transfer, so it sits alongside the rest of the ownership-transfer process — which differs by state, including who notifies the road authority and within what window. Read our state-by-state walkthrough before you finalise the sale.
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A Simple Plan for Buyers and Sellers
- Buyers: before you agree a price, look up the current duty rate for your state and the car’s value so you know your real all-in cost — and check whether the vehicle qualifies for any EV or low-emission concession.
- Sellers: price your car on its merits and be ready to explain the figure. If it is an eligible EV or hybrid, note that the buyer may pay reduced transfer duty — a small but genuine advantage.
- Both: record the true sale price on the receipt and the transfer form. Never under-declare to cut the duty; it is illegal and the revenue office can reassess on market value.
- Confirm the numbers: the exact rate, thresholds and concessions live with your state or territory revenue office, and they change — treat their website as the source of truth on the day you transfer.
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