Motor vehicle duty is a tax you pay when registering a motor vehicle or transferring the registration of a motor vehicle in the ACT.
You pay motor vehicle duty when:
You do not need to pay duty on your vehicle if you have already paid it in another State or Territory and that registration remains in your name.
Access Canberra collects motor vehicle duty on behalf of the ACT Revenue Office, but we process some exemptions and refunds.
You must apply to transfer your motor vehicle’s registration and pay the duty liability within 14 days of acquiring a vehicle. Access Canberra will charge a penalty fee for applications after the 14-day deadline. You can pay motor vehicle registration fees and duty at the following Access Canberra locations:
Additional information about motor vehicle registration is available from the Access Canberra website.
The amount of duty payable depends on the type of vehicle you have and its dutiable value – the higher of the purchase price and the market value of the vehicle. Please note, this value includes the goods and services tax (GST) and the luxury car tax (LCT), if applicable.
Changes commencing on 1 July 2024 include:
Details are provided below.
The Vehicle Emission Reduction Scheme (the Scheme) provides for different rates of duty for people purchasing vehicles based on the combined carbon dioxide (CO2) emissions of their vehicles.
A performance category based on combined CO2 emissions (grams emitted per kilometre, Table 1) is provided on motor vehicles (including motorcycles). Under the Scheme, light vehicles will be classed as Category AAA, AA, A, B, C, D or non‑rated.
The Australian Government’s Green Vehicle Guide sets out the combined CO2 emissions for different vehicles. Information on emissions is also available from vehicle-manufacturer sourced data.
If the combined CO2 emissions for a motor vehicle cannot be determined through these sources, the vehicle will be considered a non-rated motor vehicle. Used vehicles are charged stamp-duty as a non-rated vehicle with the exception of Zero Emissions Vehicles (ZEVs) including motorcycles and Hybrid Electric vehicles (HEV) or Plug-in Hybrid Electric vehicles (PHEV) with tailpipe emissions of no more than 130g/km of CO2.
Different charges may apply between new and used motor vehicles (as non-rated vehicles). Certain vehicle types are also specified for duty purposes including used hybrid vehicles and motorcycles.
‘New’ motor vehicles include:
‘Used’ motor vehicles are those that are currently registered or have previously been registered in the ACT, in another State or Territory, or in another country.
The ACT Government’s ZEVs Strategy 2022 sets to make ZEVs an affordable option for Canberrans in the years to come. As part of the Strategy, no motor vehicle duty is payable for buyers of used ZEVs (electric vehicles and hydrogen vehicles) purchased on or after 1 August 2022.
This means both new and used ZEVs (including motorcycles) purchased on or after 1 August 2022 are exempt from motor vehicle duty.
From 1 July 2024, ZEVs are classed as Category AAA motor vehicles.
From 1 July 2023, second-hand hybrid electric vehicles (hybrids) and plug-in hybrid electric vehicles (PHEVs) with tailpipe emissions of no more than 130g/km of CO2 will be subject to nil duty on establishment or transfer of the vehicle.
Under the Scheme, new and used motorcycles that are ZEVs/Category AAA are exempt from duty. New, non-ZEV motorcycles are charged duty the same as Category B vehicles to match their average environmental performance. Used non‑ZEV motorcycles are taken to be non‑rated vehicles.
The emissions thresholds and resulting duty payable for vehicles is calculated in accordance with Tables 1 and 2 below.
Vehicle performance category
Description
Carbon dioxide (CO2) emissions in grams per kilometre (g/km)
AAA*
Zero emissions vehicle
B
Models with significantly above-average environmental performance
C
Models with average environmental performance
D
Models with below-average environmental performance
* Note prior to 1 July 2024, these were included within a single rating, Category A.
Vehicle
Duty amount payable for vehicles valued below $ 45,000
Duty amount payable for vehicles valued at $45,000 or more
New and used Category AAA
New Category AA
New Category A
Used eligible hybrid
Used eligible PHEV
New Category B
New motorcycle (other than a Category AAA vehicle)
$1 for every $100, or part of $100, of the dutiable value.
$450 plus $2 for every $100, or part of $100, of the dutiable value in excess of $45,000.
Non-rated vehicles (other than a used ZEV/Category AAA)
$3 for each $100, or part of $100, of the dutiable value.
$1,350 plus $5 for every $100, or part of $100, of the dutiable value in excess of $45,000.
$3.17 for every $100, or part of $100, of the dutiable value.
$1,426.50 plus $5.62 for every $100, or part of $100, of the dutiable value in excess of $45,000.
$4.53 for each $100, or part of $100, of the dutiable value.
$2,038.50 plus $7.81 for every $100, or part of $100, of the dutiable value in excess of $45,000.
Vehicle
Duty amount payable for vehicles valued below $ 45,000
Duty amount payable for vehicles valued at $45,000 or more
A rated
ZEV (new & used)
Used eligible hybrid
Used eligible PHEV
B rated
New non-on-ZEV motorcycle
$1 for every $100, or part of $100, of the dutiable value.
$450, plus $2 for every $100, or part of $100, of the dutiable value in excess of $45,000.
$3 for every $100, or part of $100, of the dutiable value.
$1,350, plus $5 for every $100, or part of $100, of the dutiable value in excess of $45,000.
$3.05 for each $100, or part of $100, of the dutiable value.
$1,370.50, plus $5.11 for every $100, or part of $100, of the dutiable value in excess of $45,000.
$4.25 for each $100, or part of $100, of the dutiable value.
$1,910.60, plus $6.82 for every $100, or part of $100, of the dutiable value in excess of $45,000.
To estimate your duty liability, please use the calculator below. Please note this calculator serves as a guide only.
The amount of duty payable depends on the type of vehicle you have and its dutiable value – the higher of the purchase price and the market value of the vehicle. Please note, this value includes the goods and services tax (GST) and the luxury car tax (LCT), if applicable.
To assist you in determining you motor vehicle performance rating the Australian Government’s Green Vehicle Guide sets out the combined CO2 emissions for different vehicles. Based on these emission levels, vehicles receive a vehicle performance Category AAA, AA, A, B, C, D or non‑rated. (Note some vehicle’s combined CO2 emissions may not be available from the Green Vehicle Guide and may be obtained from other sources based on vehicle manufacturer information.)
The calculator is currently unavailable for motorcycles. Motorcycles are subject to following duty charges:
The calculations done on this site do not take into account things such as interest or penalty tax that may apply. ACT taxes are exempt from GST.
The ACT Revenue Office regularly updates the calculators on its website in accordance with legislative requirements. No liability or responsibility is accepted by the Commissioner for ACT Revenue or the Australian Capital Territory for any errors in calculations which may arise as a result of errors made by you, errors due to technical issues, and errors arising due to issues beyond the control of the ACT Revenue Office.
In all circumstances, the calculations performed by you on this site do not replace the “Notice of Assessment” for any tax liability issued to you by the Commissioner for ACT Revenue.