Stamp duty on motor vehicles

Stamp duty is imposed on the issue or transfer of a motor vehicle certificate of a registration.

How much stamp duty is payable?

Stamp duty applies at a rate of $3.00 per $100 (or part thereof) on the dutiable value of the vehicle.

Typically, the dutiable value will be the sale price of the vehicle. However, in some circumstances (such as a non‑arm’s length transaction) the market value of the vehicle will be used.

The sale price includes vehicle accessories added to the vehicle, trade‑in allowance, and dealer delivery charges.

What exemptions are available?

Some exemptions apply, such as transfers of a motor vehicle between certain family members, or in distribution of a deceased estate. See the Application for Exemption: Stamp duty on a motor vehicle PDF (219.4 KB) form for more information.

For more general information about stamp duty on motor vehicles, see Stamp duty and motor vehicles PDF (169.5 KB) information sheet.

Electric vehicle stamp duty concession

From 1 July 2022 until 30 June 2027, a stamp duty concession for eligible plug‑in electric vehicles is available.

See Get registration and stamp duty concessions for electric vehicles on nt.gov.au website for more information.

Stamp duty on motor vehicles calculator

To calculate stamp duty on a motor vehicle transfer, use the motor vehicle registration calculator on nt.gov.au website.