Stamp duty on a vehicle (sometimes called 'transfer duty' or 'vehicle registration duty' depending on state) is the tax levied by the destination state's revenue office whenever ownership of a vehicle changes hands and the new owner registers it in their name. It's unavoidable - it's how the state funds road infrastructure - and it's calculated on the greater of the sale price or the market value.
Why 'greater of sale price or market value'?
If sale prices alone determined the duty, friends could write fake $5,000 receipts on $40,000 cars and dodge $1,200+ in tax. To close that loophole, every state's revenue office maintains an internal market-value reference (Redbook-style) and uses whichever number is higher. If you genuinely paid below market because the car needed work, you can dispute the assessment with evidence (the inspection report, the bill for the repairs), but the default is they assume market.
State-by-state rates (2026 passenger cars, full rates schedule)
| State | Rate | $15k car | $30k car | $60k car |
|---|---|---|---|---|
| NSW | $3 per $100 up to $44,999; $5 per $100 above | $450 | $900 | $2,100 |
| VIC | $8.40 per $200 (passenger, ≤ $76,950) | $630 | $1,260 | $2,520 |
| QLD | $3 (4-cyl) / $3.50 (6-cyl) / $4 (8-cyl+) per $100 | $450-$600 | $900-$1,200 | $1,800-$2,400 |
| WA | $2.75 per $100; +2.75% on value > $25,000 | $413 | $825 + $137.50 | $1,650 + $962.50 |
| SA | $3-$4 per $100 (tiered) | $520 | $1,090 | $2,240 |
| TAS | $3.50-$4.00 per $100 (tiered) | $525 | $1,050 | $2,200 |
| ACT | $3.00-$5.50 per $100 (tiered, value + emissions) | $450-$825 | $900-$1,650 | $1,800-$3,300 |
| NT | $3 per $100 (passenger) | $450 | $900 | $1,800 |
When stamp duty does NOT apply
- Transfer between spouses (most states waive)
- Transfer as part of a deceased estate
- Transfer to/from a trust where beneficial ownership doesn't change
- Caravan + trailer transfer in some states
Stamp duty is paid to the destination state, so an interstate purchase doesn't 'add' stamp duty - you'd pay the same rate buying locally. See our interstate rego-transfer guide for how stamp duty intersects with the rest of the transfer process.