Motor vehicle duty

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 register a motor vehicle for the first time
the registration of a vehicle transfers into your name
you first register an imported second-hand vehicle.

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.

Paying duty

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:

Gungahlin
Belconnen
Tuggeranong
Woden

For additional information about motor vehicle registration, please visit Access Canberra.

Amount of duty

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.

The Vehicle Emission Reduction Scheme

The Vehicle Emission Reduction Scheme is an environmental initiative of the ACT Government aimed at reducing carbon dioxide (CO₂) emissions emitted by the transport sector. The scheme applies to new cars, motorcycles, utes, and light commercial vehicles, and provides financial incentives for those people purchasing vehicles with lower operating emissions.

The Australian Government’s Green Vehicle Guide sets out the CO2 emissions for different vehicles. Based on these emission levels, new vehicles receive a Vehicle Performance Rating of A, B, C or D.

Motor vehicles with a Performance Rating

A Performance Rating is only provided to new motor vehicles (including motorcycles) that have not been previously registered in the ACT, in another State or Territory, or in another country. The emissions thresholds and resulting duty payable for vehicles with a Performance Rating is calculated in accordance with tables 1 and 2 below.

Under the Scheme, new light vehicles will be provided a Performance Rating of A, B, C or D based on their CO₂ emissions (grams emitted per kilometre, Table 1). ‘New’ motor vehicles include demonstrator vehicles that licensed dealers dispose of within one year of the date the vehicle was first registered in the ACT, but excludes demonstrators registered outside the ACT.

Motor vehicles with no Performance Rating

Non-rated vehicles are those that are currently registered or have previously been registered, or those that are not rated under the Green Vehicle Guide. The duty payable for these vehicles is the same as C-rated motor vehicles in Table 2 below. This includes motorcycles that have been previously registered.

Motorcycles

Motorcycles generally have lower emissions than cars but they are not covered by the Green Vehicle Guide. Under the Scheme, new motorcycles are given a Vehicle Performance Rating of B to match their average environmental performance.

Table 1: Vehicle performance ratings under the Vehicle Emission Reduction Scheme

Vehicle performance rating	Description	Carbon dioxide (CO₂) emissions in grams per kilometre (g/km)
A	Environmental leading-edge models	0–130
B	Models with significantly above-average environmental performance	131–175
C	Models with average environmental performance	176–220
D	Models with below-average environmental performance	221 and above

Table 2: Duty amounts payable

Vehicle performance rating	Duty amount payable for vehicles valued below $ 45,000.00	Duty amount payable for vehicles valued at $45,000 or more
A	$ nil	$ nil
B	$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.
C and non-rated vehicles	$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.
D	$4 for each $100, or part of $100, of the dutiable value.	$1,800, plus $6 for every $100, or part of $100, of the dutiable value.

Motor vehicle duty calculator

To estimate your duty liability, please use the calculator below. Please note this calculator serves as a guide only.

To assist you in determining you motor vehicle performance rating the Australian Government’s Green Vehicle Guide sets out the CO2 emissions for different vehicles. Based on these emission levels, new vehicles receive a Vehicle Performance Rating of A, B, C or D.

This calculator should be used by you as a guide only.

The calculations done by you 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.

The greater of purchase price or market value (include GST if it applies)

enter an amount. e.g. 12400

Is this registration for a light vehicle (not including motorcycles or trailers)?

Is this the first registration of the vehicle anywhere?

Vehicle performance rating

Duty payable

This calculation is based on

Exemptions and refunds

Some exemptions and refunds for motor vehicle duty are processed by us instead of Access Canberra.

Exemptions

To determine whether you’re eligible for a duty exemption, and whether we or Access Canberra process the exemption, see the latest version of Revenue Circular Motor Vehicle Duty - DAA005.8.

Refunds

Apply to us directly for motor vehicle duty refunds or exemptions by completing the Motor Vehicle Duty SmartForm. You need to attach copies the following to your refund application:

the reason for the motor vehicle duty refund
the contract to purchase the vehicle
the registration certificate
the cancellation certificate (if required)
any other supporting documents, such as your proof of payment.

For a refund requested by a dealership on behalf of a taxpayer, please also include a completed Authority to Act form along with the items listed above.