Motor vehicle duty
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From 1 September 2025, new motor vehicle duty rates will apply to all motor vehicles registered in the ACT. This includes:
- zero emission vehicles
- hybrid and plug-in hybrid vehicles
- vehicles with a value of $80,000 or more.
What is motor vehicle duty?
Motor vehicle duty is a tax you pay when you:
- register a motor vehicle in the ACT for the first time
- transfer the registration of a motor vehicle in the ACT from another person or organisation.
Motor vehicle duty is not payable when you transfer a vehicle’s registration from another State or Territory to the ACT if all the following apply:
- the registration in the ACT remains in the same name
- you have already paid motor vehicle duty for the vehicle in another State or Territory
- the previous registration has not expired.
When you buy or are given a motor vehicle, you must apply to transfer the registration and pay the duty within 14 days. You must pay motor vehicle duty at Access Canberra when you register the vehicle.
Find out more about vehicle registration at Access Canberra
Some motor vehicles are exempt from motor vehicle duty.
How motor vehicle duty is calculated
The amount of motor vehicle duty payable is based on:
- the date the vehicle is registered
- the purchase price or market value of the vehicle, whichever is greater. The value includes GST and luxury car tax (LCT), if applicable.
- if the vehicle is new or used
- the type of vehicle
- the combined tailpipe carbon dioxide (CO2) emissions of the vehicle.
New motor vehicles
A new motor vehicle is a vehicle that has not been registered before in Australia or another country. This includes demonstrator vehicles sold within one year of being registered in the ACT for the first time.
Used motor vehicles
A used motor vehicle is a vehicle that has been registered before in Australia or another country. This includes demonstrator vehicles registered outside the ACT.
How do I find out the combined tailpipe C02 emissions of a vehicle?
You can find combined tailpipe CO2 emissions for different vehicles at the Australian Government’s Green Vehicle Guide. Note that the Guide labels the combined emission level as ‘Comb’.
You can also find emissions information from the vehicle manufacturer.
If the combined tailpipe CO2 emissions for a motor vehicle cannot be determined, the vehicle is considered ‘non-rated’ for motor vehicle duty purposes.
Motor vehicle duty rates
Duty rates from 1 September 2025
The Taxation Administration (Amounts Payable—Motor Vehicle Duty) Determination 2025 defines combined tailpipe CO2 emissions into AAA, AA, A, B, C and D categories.
For example, cars, vans, utes and vehicles that weigh less than 4.5 tonnes.
New passenger and light commercial vehicles
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value less than $45,000 | Duty rate based on vehicle value $45,000 to $80,000 | Duty rate based on vehicle value more than $80,000 |
|---|---|---|---|
0* | $2.50 for every $100 or part thereof | $1,125.00 plus $4.00 for every $100 or part thereof above $45,000 | $2,525.00 plus $8.00 for every $100 or part thereof above $80,000 |
1 to 65† | $2.67 for every $100 or part thereof | $1,201.50 plus $4.41 for every $100 or part thereof above $45,000 | $2,745.00 plus $8.00 for every $100 or part thereof above $80,000 |
66 to 130† | $2.84 for every $100 or part thereof | $1,278.00 plus $4.81 for every $100 or part thereof above $45,000 | $2,961.50 plus $8.00 for every $100 or part thereof above $80,000 |
131 to 175 | $3.00 for every $100 or part thereof | $1,350.00 plus $5.22 for every $100 or part thereof above $45,000 | $3,177.00 plus $8.00 for every $100 or part thereof above $80,000 |
176 to 220 | $3.17 for every $100 or part thereof | $1,426.50 plus $5.62 for every $100 or part thereof above $45,000 | $3,393.50 plus $8.00 for every $100 or part thereof above $80,000 |
221 or more | $4.53 for every $100 or part thereof | $2,038.50 plus $7.81 for every $100 or part thereof above $45,000 | $4,772.00 plus $8.00 for every $100 or part thereof above $80,000 |
Cannot be determined | $3.17 for every $100 or part thereof | $1,426.50 plus $5.62 for every $100 or part thereof above $45,000 | $3,393.50 plus $8.00 for every $100 or part thereof above $80,000 |
Used passenger and light commercial vehicles
Combined tailpipe C02 emissions (g/km) | Less than $45,000 | $45,000 to $80,000 | More than $80,000 |
|---|---|---|---|
0* | $2.50 for every $100 or part thereof | $1,125.00 plus $4.00 for every $100 or part thereof above $45,000 | $2,525.00 plus $8.00 for every $100 or part thereof above $80,000 |
1 or more | $3.17 for every $100 or part thereof | $1,426.50 plus $5.62 for every $100 or part thereof above $45,000 | $3,393.50 plus $8.00 for every $100 or part thereof above $80,000 |
* Emission level for a zero emission vehicle (ZEV). A ZEV can be a battery electric vehicle (BEV, also known as EV) or a hydrogen fuel cell electric vehicle (FCEV).
† Common emission range for a hybrid vehicle (HEV) or plug-in hybrid vehicle (PHEV). Note that duty rates are based on emissions, regardless of engine type.
New motorcycles
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value |
|---|---|
0* | $2.50 for every $100 or part thereof |
1 or more | $3.00 for every $100 or part thereof |
Used motorcycles
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value |
|---|---|
0* | $2.50 for every $100 or part thereof |
1 or more | $3.17 for every $100 or part thereof |
* Emission level for a zero emission vehicle (ZEV). A ZEV can be a battery electric vehicle (BEV, also known as EV) or a hydrogen fuel cell electric vehicle (FCEV).
Trailers (new and used)
For example, vehicles that are towed.
Trailer type | Duty rate based on vehicle value |
|---|---|
Non-motorised caravan or camper trailer | Exempt from duty |
Other | $3.17 for every $100 or part thereof |
Other types of vehicles (new and used)
For example, trucks, buses, motorhomes, forklifts and vehicles that weigh over 4.5 tonnes.
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value |
|---|---|
0* | $2.50 for every $100 or part thereof |
1 or more | $3.17 for every $100 or part thereof |
* Emission level for a zero emission vehicle (ZEV). A ZEV can be a battery electric vehicle (BEV, also known as EV) or a hydrogen fuel cell electric vehicle (FCEV).
Previous years’ duty rates
The Taxation Administration (Amounts Payable—Motor Vehicle Duty) Determination 2024 defines combined tailpipe CO2 emissions into A, B, C and D categories.
Passenger, light commercial and other vehicles (new)
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value less than $45,000 | Duty rate based on vehicle value $45,000 or more |
|---|---|---|
0 to 130* | Exempt from duty | Exempt from duty |
131 to 175 | $1.00 for every $100 or part thereof | $450.00 plus $2.00 for every $100 or part thereof above $45,000 |
176 to 220 | $3.00 for every $100 or part thereof | $1,426.50 plus $5.62 for every $100 or part thereof above $45,000 |
221 or more | $4.53 for every $100 or part thereof | $2,038.50 plus $7.81 for every $100 or part thereof above $45,000 |
Cannot be determined | $3.00 for every $100 or part thereof | $1,350.00 plus $5.00 for every $100 or part thereof above $45,000 |
Passenger, light commercial and other vehicles (used)
Combined tailpipe C02 emissions (g/km) | Less than $45,000 | $45,000 or more |
|---|---|---|
0 to 130* | Exempt from duty | Exempt from duty |
131 or more | $3.00 for every $100 or part thereof | $1,350.00 plus $5.00 for every $100 or part thereof above $45,000 |
* Emission level for a zero emission vehicle (ZEV). A ZEV can be a battery electric vehicle (BEV, also known as EV) or a hydrogen fuel cell electric vehicle (FCEV). Also the common emission range for a hybrid vehicle (HEV) or plug-in hybrid vehicle (PHEV). Note that duty rates are based on emissions, regardless of engine type.
Motorcycles (new)
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value |
|---|---|
0* | Exempt from duty |
1 or more | $1.00 for every $100 or part thereof |
Motorcycles (used)
Combined tailpipe C02 emissions (g/km) | Duty rate based on vehicle value |
|---|---|
0* | Exempt from duty |
1 or more | $3.00 for every $100 or part thereof |
* Emission level for a zero emission vehicle (ZEV). A ZEV can be a battery electric vehicle (BEV, also known as EV) or a hydrogen fuel cell electric vehicle (FCEV).
Calculate your motor vehicle duty
Find out how much motor vehicle duty you may pay.
Exempt motor vehicles
Non-motorised caravans and camper trailers are exempt from motor vehicle duty.
You can apply for an exemption at Access Canberra if any of the following apply to the vehicle:
- owned by a foreign country
- owned by an international organisation or diplomatic staff (under Commonwealth legislation)
- owned by an Australian government entity (Territory, State and Commonwealth)
- owned by an organisation registered under the Workplace Relations Act 1996 (Commonwealth)
- owned by a hospital or school
- owned by certain disabled persons
- transferred to a successor of a deceased person
- transferred pursuant to certain personal relationships
- a vehicle that has been repossessed
- a veteran, vintage or historic vehicle which will display VVH plates.
You can apply for an exemption at the ACT Revenue Office if any of the following apply to the vehicle:
- a stolen vehicle that has been repossessed
- owned by a charitable organisation.
Paying motor vehicle duty
When you buy or are given a motor vehicle, you must apply to transfer the registration and pay the duty within 14 days. You must pay motor vehicle duty at Access Canberra when you register the vehicle.
Find out more about vehicle registration at Access Canberra
Refunds
If you are eligible for a refund of motor vehicle duty, you can apply for one at the ACT Revenue Office.
You can apply for a refund or certain exemptions of motor vehicle duty at the ACT Revenue Office.
Request a motor vehicle duty refund or exemption
Include in your request:
- the reason for the refund or exemption of motor vehicle duty
- the contract to purchase the vehicle
- the registration certificate
- the cancellation certificate, if required
- an authority to act form [413.5 KB] if you want to authorise a dealership to request a refund on your behalf
- other supporting documents, such as a proof of payment.
If your request is approved, a refund or exemption will be provided to you.
Related information
- Revenue circular DAA005.9: Motor Vehicle Registration Duty [327.4 KB]
- Taxation Administration (Amounts Payable - Motor Vehicle Duty) Determination 2025 - DI2025-152
- Zero Emissions Vehicle Strategy - ACT Government