Quick answer
Every state and territory charges duty when a vehicle is registered or transferred, and each sets its own rates, exemptions and calculation method. Registration fees are separate again. Because the amounts differ by state, vehicle type, value and sometimes emissions, check the official revenue office or transport authority calculator for your state before you buy, and ask whether on-road costs can be included in your finance.
Key points
- Duty is set by each state and territory, not federally.
- Rates can vary by vehicle value, type and, in some places, emissions.
- Registration fees are separate from duty.
- Use your state's official calculator — links below.
- Set by
- Each state and territory
- Charged on
- Registration or transfer
- Varies with
- Value, type, sometimes emissions
- Heavy vehicles
- National registration arrangements
Why can’t we just give you the number?
Because there isn’t one. Motor vehicle duty is a state and territory tax, and every jurisdiction sets its own rates, brackets, exemptions and method. Some calculate it on the vehicle’s market value or price, some vary it by vehicle type, and the ACT links registration arrangements to emissions. Rates also change in state Budgets. Any single figure we quoted would be wrong for most readers.
What we can do is point you to the official source for your state and explain how duty fits into your finance.
Official links by state and territory
| State or territory | Where to check duty |
|---|---|
| New South Wales | Revenue NSW — motor vehicle duty |
| Victoria | State Revenue Office Victoria — motor vehicle duty |
| Queensland | Queensland Government — vehicle registration duty |
| South Australia | RevenueSA — stamp duty on vehicles |
| Western Australia | Department of Transport — vehicle licence duty calculator |
| Tasmania | State Revenue Office Tasmania — rates of duty |
| Australian Capital Territory | ACT Revenue Office — motor vehicle duty |
| Northern Territory | Territory Revenue Office — stamp duty |
Several states also publish online calculators. Use them with the vehicle’s actual price and type before you commit.
Registration is a separate cost
Duty is a one-off charge when the vehicle is registered or transferred into your name. Registration is an ongoing fee — usually annual or more frequent — that covers the vehicle’s right to use public roads and, in most states, includes or sits alongside compulsory third-party insurance. Registration fees vary by state, vehicle type and mass.
For heavy vehicles, the National Heavy Vehicle Regulator administers heavy vehicle law in participating jurisdictions, and heavy vehicle registration follows national arrangements delivered through each state. See heavy truck finance.
Emissions-based arrangements in the ACT
The ACT links parts of its vehicle registration system to emissions. Access Canberra publishes information on emissions-based registration and incentives for low and zero emissions vehicles. If you’re buying in the ACT, especially an EV or hybrid, check the current arrangements.
How duty and on-road costs fit into finance
| How you buy | Who pays duty | Can it be financed? |
|---|---|---|
| Dealer, drive-away price | Built into the dealer’s price | Usually included |
| Dealer, plus on-road costs | Listed separately on the invoice | Often included — ask the lender |
| Private sale | You, when you transfer registration | Usually paid separately |
| Auction | You, when you transfer registration | Sometimes included — ask before bidding |
If you’d rather keep cash in the business, ask whether on-road costs can be financed. Some lenders allow it; others prefer the business to pay them.
Is duty a business expense?
Duty paid on a business vehicle generally forms part of the vehicle’s cost for depreciation purposes, while ongoing registration is generally a running cost. For passenger cars, the car limit caps the depreciable cost. Your accountant will confirm the treatment for your business.
Checklist before you buy
- Find your state’s duty calculator and estimate duty on the actual price.
- Check whether any concession applies to your vehicle type or use.
- Check registration fees, including any heavy vehicle charges.
- Confirm with the lender whether duty and on-road costs can be included.
- For private sales, budget to pay duty yourself at transfer.
- For interstate purchases, check inspection requirements in your home state.
Illustrative example: an interstate ute purchase
Illustrative only. A Victorian electrician buys a used ute at an online auction in New South Wales. She checks the Victorian duty calculator before bidding, budgets for transport and a roadworthy inspection, and confirms with her lender that duty won’t be included because she’ll pay it at registration transfer in Victoria. Knowing the full cost before bidding keeps her within her approval. See auction vehicle finance and dealer versus private sale.
Questions to ask your state authority
- How is duty calculated for this vehicle type and value?
- Are there concessions for business, primary production or low-emissions vehicles?
- What inspections are needed to register a vehicle bought interstate?
- How long do I have to transfer registration after buying?
Duty when you trade in or upgrade
When you replace a business vehicle, duty is generally payable on the new vehicle when it’s registered or transferred into your name, regardless of whether you traded in the old one. Trade-ins reduce the amount you need to finance, but they don’t usually reduce the duty on the replacement. Check your state’s rules, as concessions can vary.
Transferring between business entities
If you restructure — for example, moving vehicles from a sole trader ABN into a new company — transferring registration can trigger duty in some states. Ask your accountant and your state revenue office before moving vehicles between entities, because the cost can be significant across a fleet.
Keep the receipts
Keep your duty assessment and registration receipts with the vehicle’s tax invoice. Your accountant will need them to work out the vehicle’s cost base and running costs, and they’re useful if you sell or restructure later.
Ready to budget the full cost?
Once you know the vehicle and the on-road costs, tell us what you’re buying and we’ll explain what can be financed. The enquiry takes about a minute.
There’s no credit check just for asking, and your details aren’t sent to a long list of lenders. A real person reviews your enquiry and calls you. Please give the vehicle’s price, your state and the seller type accurately so we can tell you exactly what’s included. Start here.
Frequently asked questions
Is stamp duty included in vehicle finance?
Often it can be, when it's part of a dealer's drive-away price. For private sales you usually pay duty yourself when you transfer registration. Ask the lender before you buy.
Does my business pay the same duty as a private buyer?
Generally the same rates apply, but some states have different treatment for certain commercial or heavy vehicles, or concessions for particular uses. Check your state's official guidance.
Do electric vehicles pay less duty?
It depends on the state. Some jurisdictions have offered concessions for low or zero emissions vehicles, and the ACT uses emissions-based arrangements. Check the current position with your state authority.
Where do I register a heavy truck?
Heavy vehicles are registered under national arrangements administered through the NHVR in participating jurisdictions, with registration services delivered in each state.