Stamp duty — officially called motor vehicle duty — is one of the most consistently confusing costs when buying a car in Australia. Every state charges different rates, uses different calculation methods, and has different rules for EVs and commercial vehicles. This guide explains exactly how much you'll pay in each state for 2025–26, with worked examples and a free calculator.
Stamp duty on a car — formally called motor vehicle duty — is a state government tax collected when you register a new vehicle or transfer the registration of a used one. It is calculated as a percentage of the vehicle's dutiable value, which is generally the purchase price including GST and dealer delivery, but excluding registration and CTP insurance.
The duty is collected by your state's motor vehicle registry (VicRoads, Service NSW, Transport for Queensland, etc.) on behalf of the state revenue office. For new cars bought through a dealer, the dealer pays it on your behalf when lodging the registration application — you simply pay it as part of your total purchase.
Stamp duty is a one-off charge paid at the time of registration — not an ongoing cost. It applies whether you pay cash, finance the car, or use a novated lease. For novated leases, stamp duty is typically financed into the lease arrangement.
Yes — when a dealer quotes a drive-away price, stamp duty is bundled in alongside registration, CTP insurance, and dealer delivery. The drive-away price is the total amount you pay on the day, with nothing extra.
However, dealers are not always required to itemise these charges separately. This means you may not know exactly how much stamp duty you're paying unless you ask. The Veercal stamp duty calculator can reverse-engineer the breakdown from any drive-away price — enter the total and your state, and it will estimate each component.
Stamp duty is set by the government and non-negotiable. But the vehicle price included in the drive-away total is negotiable. Negotiating $2,000 off the vehicle price also reduces your stamp duty — by about $84 in VIC, $100 in NSW, or $60 in QLD on a mid-range car.
Victoria uses a tiered rate structure based on the vehicle's dutiable value, calculated in $200 increments (the value is rounded up to the nearest $200 before applying the rate). The rate depends on whether the vehicle is above or below the federal Luxury Car Tax threshold ($80,567 in FY2025–26).
| Dutiable value | Rate | Per $200 |
|---|---|---|
| Up to $80,567 | 4.2% | $8.40 |
| $80,568 – $100,000 | 5.2% | $10.40 |
| $100,001 – $150,000 | 7% | $14.00 |
| Over $150,000 | 9% | $18.00 |
| Green cars / EVs (any price) | 4.2% flat | $8.40 |
| Non-passenger (utes, vans) — new | 2.7% | $5.40 |
A green passenger car is defined as a vehicle with combined tailpipe CO₂ emissions of 120g/km or less — this includes battery EVs and many hybrids. Green cars pay the flat $8.40/$200 rate regardless of price, which is a significant discount on luxury-priced EVs.
NSW uses a simple two-tier structure based on vehicle price. The duty rate is applied to the full purchase price — there is no $200 rounding as in Victoria.
| Vehicle price | Duty calculation |
|---|---|
| Under $45,000 | 3% of vehicle price |
| $45,000 and over | $1,350 + 5% of amount over $45,000 |
Queensland is unique in that its vehicle registration duty is cylinder-based — the rate depends on the vehicle's engine type and number of cylinders, as well as the price. This is designed to incentivise lower-emission vehicles.
| Vehicle type | Up to $100,000 | Over $100,000 |
|---|---|---|
| Electric / Hydrogen | 2% (approx.) | 4% (approx.) |
| Hybrid / Low-emission 4-cyl | 2% (approx.) | 4% (approx.) |
| Standard 4-cylinder | ~3% | ~5% |
| 6-cylinder | ~3.5% | ~5% |
| 8+ cylinder / rotary | ~4% | ~5% |
Because QLD duty depends on cylinder count and specific price brackets, the above rates are indicative. For an exact figure, use the Queensland Government vehicle duty calculator or the Veercal stamp duty calculator which provides an estimate for standard 4-cylinder vehicles.
WA uses a sliding scale for vehicles between $25,000 and $50,000, with a flat rate below and above that range.
| Vehicle price | Rate |
|---|---|
| Up to $25,000 | 2.75% of dutiable value |
| $25,001 – $50,000 | Sliding rate: 2.75% + ((price − $25,000) ÷ 6,666.66)% |
| Over $50,000 | 6.5% of dutiable value |
The sliding scale means the effective rate increases smoothly from 2.75% to 6.5% between $25,000 and $50,000, avoiding a sharp step change.
WA's 6.5% rate above $50,000 is one of the highest effective rates in Australia for mid-range vehicles. A $60,000 car attracts $3,900 in duty — significantly more than the same car in NSW ($2,600) or QLD (~$1,800).
SA applies different rates for passenger (non-commercial) and commercial vehicles. For passenger cars priced above $3,000 — which is virtually all new and used cars — the effective rate is close to 4%.
| Vehicle price | Non-commercial rate | Commercial rate |
|---|---|---|
| Up to $1,000 | $1 per $100 (min $5) | Same |
| $1,001 – $2,000 | $10 + $2 per $100 over $1,000 | Same |
| $2,001 – $3,000 | $30 + $3 per $100 over $2,000 | $30 + $3 per $100 |
| Over $3,000 | $60 + $4 per $100 over $3,000 | $30 + $3 per $100 over $2,000 |
| Vehicle price | Duty |
|---|---|
| Up to $600 | Flat $20 |
| $601 – $35,000 | $3 per $100 (or part thereof) |
| $35,001 – $40,000 | $1,050 + $11 per $100 over $35,000 |
| Over $40,000 | 4% of vehicle price |
The ACT uses an emissions-based duty system — vehicles are rated from Category AAA (zero-emission) to Category D (high-emission) based on their CO₂ output, with lower-emission vehicles attracting lower rates. This is the most environmentally targeted system in Australia.
| Category | Emissions (CO₂/km) | Under $45k | $45k and over |
|---|---|---|---|
| AAA — Zero emission (EV) | 0g/km | Exempt | Exempt |
| A — Very low | 1–130g/km | $1 per $100 | $450 + $2 per $100 over $45k |
| B — Low | 131–175g/km | $2 per $100 | $900 + $3 per $100 over $45k |
| C — Standard | 176–220g/km | $3 per $100 | $1,350 + $5 per $100 over $45k |
| D — High | 221g/km+ | $4.53 per $100 | $2,038 + $6 per $100 over $45k |
The NT has the simplest structure of all states — a flat 3% rate on all passenger vehicles regardless of price or type.
| All passenger vehicles | Rate |
|---|---|
| Any price | 3% of dutiable value |
To show the real-world difference between states, here is the stamp duty on three common vehicle prices across all eight states and territories.
| State | $35,000 car | $55,000 car | $90,000 car |
|---|---|---|---|
| NT | $1,050 | $1,650 | $2,700 |
| QLD (4-cyl est.) | ~$1,050 | ~$1,650 | ~$2,700 |
| TAS | $1,050 | $2,200 | $3,600 |
| ACT (Cat. C) | $1,050 | $1,850 | $3,850 |
| NSW | $1,050 | $2,350 | $3,600 |
| SA | $1,340 | $2,140 | $3,540 |
| VIC | $1,470 | $2,310 | $4,669 |
| WA | $963 | $3,575 | $5,850 |
QLD figures are estimates for a standard 4-cylinder vehicle. VIC $90,000 car is above the $80,567 LCT threshold — higher rate applies. ACT assumes Category C (standard petrol). All figures based on vehicle price only, excluding delivery.
WA has the highest effective rate for vehicles over $50,000 — the 6.5% flat rate means a $90,000 car attracts $5,850 in duty versus $3,600 in NSW or $2,700 in the NT. If you're buying an expensive vehicle and have flexibility on registration state, this difference is material.
Enter a drive-away price or base vehicle price and see the complete breakdown for your state — including EV concessions, LCT, and all on-costs.
Open the Stamp Duty Calculator →EV stamp duty exemptions vary significantly by state and are changing rapidly as governments update their EV incentive policies. Here is the current position as at April 2026:
| State | BEV (Battery EV) | PHEV | Threshold |
|---|---|---|---|
| NSW | ✅ Exempt | ❌ Standard rates | Under $78,000 |
| ACT | ✅ Fully exempt | May qualify (Cat. A/B) | No price limit |
| NT | ✅ Concession | ❌ Standard rates | Up to $1,500 rebate for EVs ≤$50k |
| VIC | Green car rate (4.2%) | Green car rate (4.2%) | No exemption, but flat rate |
| QLD | Lower duty rate (~2%) | Lower duty rate | No exemption, lower rate |
| WA | ❌ Standard rates | ❌ Standard rates | No concession |
| SA | ❌ Standard rates | ❌ Standard rates | No concession |
| TAS | ❌ Standard rates | ❌ Standard rates | Exemption ended June 2023 |
Combining the NSW stamp duty exemption (under $78,000) with a novated lease FBT exemption (under $91,387) is the most powerful combination of EV incentives available in Australia. A $75,000 BEV in NSW through a novated lease avoids stamp duty entirely and has no FBT obligation — saving potentially $10,000–$15,000+ compared to a petrol equivalent.
Most Australian states apply the same duty rates to passenger cars and commercial vehicles (utes, vans, SUVs used for commercial purposes). The notable exceptions are:
The Veercal stamp duty calculator includes a commercial vehicle toggle for VIC and SA, which applies the correct lower rate automatically.
The Veercal stamp duty calculator is designed to solve the main confusion points — working from either a drive-away price or a base vehicle price, with correct rates for all eight states verified against official state revenue office sources.
It handles:
Enter drive-away or base price — see the full on-costs breakdown in seconds.
Open Stamp Duty Calculator →Stamp duty is just one part of the picture. The Veercal full calculator adds finance costs, running costs, depreciation, and exit value — so you can see the true total cost of any finance structure.
Open Full Calculator →