Motor vehicle duty is a tax payable when a vehicle is registered or transferred to another registered operator.
The amount of duty depends on the market value of the vehicle, which is the greater of:
- the purchase price, or
- the price which could be obtained in the open market.
Market value includes:
- all fitted accessories
- any trade-in allowance
- the value of improvements or repairs made prior to the application to transfer or register the vehicle
- delivery fee (on new vehicles)
- market value on a new vehicle does not exclude any sales tax exemptions
- any GST that is paid
|
Type |
Category |
Market Value |
Calculation of Motor Vehicle Duty |
| Passenger Vehicles |
New Registration |
$0 - $57,009 |
$5.00 per $200.00 of the market value or part thereof |
| Passenger Vehicles |
New Registration |
Exceeds $57,009 |
$10.00 per $200.00 of the market value or part thereof |
| Non Passenger Vehicles & Motorcycles |
New Registration |
|
$5.00 per $200.00 of the market value or part thereof |
| "Demonstrator" - passenger vehicles** |
Secondhand registration or transfer of registration |
All values |
Applicable new car rate. |
| All other Vehicles |
Secondhand registration or transfer of registration |
|
$8.00 per $200.00 of the market value or part thereof |
On 1 May 2007, the motor vehicle duty rates on some new cars were revised. See 'Revised stamp duty rates for new cars from 1 May 2007' for further details.
* New registration rates are applicable upon the registration of a motor vehicle that has not previously been registered in Victoria or elsewhere.
**A vehicle is a "demonstrator" if:
- it is a passenger vehicle registered as a new vehicle in the name of an LMCT; and
- no duty has been paid on or since the initial registration, and
- the vehicle is acquired within 60 days of the initial registration.
Some circumstances where motor vehicle duty is not payable are when:
- an applicant for re-registration is the last registered operator of a vehicle and the vehicle was registered in Australia
- the transfer of registration is to a beneficiary of a deceased estate
- the transfer of registration is between domestic partners
- the transfer of registration is for a light trailer
- the vehicle is a special vehicle, special purpose vehicle, tractor (FN or PSV), trailer (TF or HT 1-2 or 3) or item of agricultural equipment to be registered, re-registered or transferred to a primary producer.
View the full list of circumstances relating to the exemption from paying motor vehicle duty [PDF 59kb]
Call VicRoads on 13 1171 (Mon-Fri 8.30am - 5.00pm, Sat 8.30am - 2.00pm) for details about special conditions that apply to motor vehicle duty for:
- wheelchair accessible taxis
- ex-Club Permit vehicles