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
Additional information about motor vehicle registration is available from the Access Canberra website.
From 1 July 2024, the ACT registration system is changing from a weight-based registration fee to an emissions-based registration fee. Learn more about the changes at: Emissions-based registration - Access Canberra.
If you want to estimate the cost of registration fees, there is an online vehicle registration tool that can calculate your estimated vehicle registration at: Calculate your vehicle registration - 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.
Changes for 2024-25
Changes commencing on 1 July 2024 include:
Charges for Category C and D motor vehicles are amended.
The previous Category A performance vehicle rating has been broken up into Categories AAA, AA and A. Vehicles under these categories continue with a no cost duty rate.
Details are provided below.
Vehicle Emission Reduction Scheme
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.
Performance categories
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 and used motor vehicles
‘New’ motor vehicles include:
those that have not been previously registered in the ACT, in another State or Territory, or in another country; and
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.
‘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.
Zero Emissions Vehicle Strategy
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.
Used eligible hybrid 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.
Motorcycles
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.
Emissions thresholds and duty charges
The emissions thresholds and resulting duty payable for vehicles is calculated in accordance with Tables 1 and 2 below.
Table 1: Vehicle performance categories under the scheme
Vehicle performance category
Description
Carbon dioxide (CO2) emissions in grams per kilometre (g/km)
AAA*
Zero emissions vehicle
0
AA*
Environmental leading edge
1-65
A*
Environmental leading edge
66-130
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
* Note prior to 1 July 2024, these were included within a single rating, Category A.
Table 2: Duty amounts payable - from 1 July 2024
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
$ nil
$ nil
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.
New Category C
$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.
New Category D
$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.
Table 3: Duty amounts payable – before 1 July 2024
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
$ nil
$ nil
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.
Non-rated vehicles (other than used ZEV, used eligible hybrid or used eligible PHEV)
$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.
C rated
$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.
D rated
$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.
Motor vehicle duty calculator
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:
New or used ZEV – nil
New (non-ZEV) – $1 for every $100, or part of $100 of dutiable value
Used (non-ZEV) – $3 for every $100, or part of $100 of dutiable value.
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.
1
2
Date of purchase
enter a date. e.g. DD/MM/YYYY
The greater of purchase price or market value (include GST if it applies)
enter an amount. e.g. 12400
New or used Zero Emissions Vehicles (ZEV) (Category AAA) including motorcycles, and new or used Category AA and A hybrids are eligible for a nil duty. Is your vehicle one of these vehicle types? Note: ZEVs include electric vehicles and hydrogen vehicles, but do not include vehicles that contain internal combustion engines (i.e. Hybrid Electric Vehicles (HEVs) and Plug‐in Hybrid Electric Vehicles (PHEVs)).
Is this registration for a light vehicle (not including motorcycles or trailers)?
Is this the first registration of the vehicle anywhere?
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 Registration Duty DAA005.9.
Refunds
Apply to us directly for motor vehicle duty refunds or exemptions by completing the Motor Vehicle Duty SmartForm. You need to attach copies of 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.