Car stamp duty by state 2026-27: cheapest to dearest

The cheapest state for car stamp duty depends on the car's value and category. A single “cheapest to dearest” list hides that. The table below runs the site's car stamp duty calculator for the same new ordinary passenger car across all eight jurisdictions, using schedules effective 28 September 2026. It ranks the rows by duty at $45,000 and shows how the order changes at other prices.

These are duty amounts only. Registration, plate, transfer and other charges are outside the table. The comparison assumes no individual concession. Queensland uses the one-to-four-cylinder category, the ACT uses a new C-category car with 176–220 g/km tailpipe emissions and Victoria uses the ordinary passenger category. The $120,000 column is above the $80,809 ordinary-car luxury car tax threshold for 2026-27, but it does not calculate luxury car tax. A real transaction may use a dutiable value that differs from an advertised sticker price.

Duty on the same car in every state

At $30,000, NSW, Queensland, Tasmania and the NT tie on $900. At $45,000, Tasmania has moved behind the ACT, SA and the three states and territories tied for first. At $70,000, Queensland and the NT are jointly cheapest at $2,100. At $120,000, the NT's $3,600 is the lowest table figure, while Victoria's $8,400 is the highest. The ranking is a description of these inputs, not a general verdict on the total cost of buying or registering a car.

What changes for an electric or used car?

The table excludes concessions deliberately. Victoria's green passenger car category (120 g/km or less) is $8.40 per $200 at every value: the same as an ordinary car up to $80,809, and less above it. Queensland has a lower category for electric and hybrid light vehicles. The ACT's AAA zero-emission category differs from the C-category used above. The NT offers a stamp duty concession of up to $1,500 for eligible battery electric and plug-in hybrid vehicles from 1 July 2022 to 30 June 2027, with the first $50,000 of value relieved. Tasmania's earlier EV duty exemption applied to registrations between 1 July 2021 and 30 June 2023 (and, for new vehicles contracted before 25 May 2023, to 31 December 2023) and is not in this table's current-law base case.

How an electric car changes this comparison

The next table reruns a car with the same $70,000 dutiable value in the jurisdictions where the engine models a different electric or low-emission category. The ordinary column repeats each state's base-case classification; the electric column assumes the eligibility described by that jurisdiction. It is duty only, at the comparison date, and the NT result assumes an eligible battery electric or plug-in hybrid vehicle.

NSW, SA, Tasmania and WA have no separate EV rate, so an EV pays the amounts in the first table under its vehicle and value assumptions. Victoria's ordinary and green cars have the same duty at this table's value. The Queensland rate table groups electric and hybrid cars together, while the ACT schedule uses emissions. NSW's EV duty exemption ended on 1 January 2024. Transitional rules covered only battery electric and hydrogen vehicles bought (or with a deposit paid) before that date but not yet registered.

For the ordinary new passenger-car assumptions in the table, the engine does not alter most state figures merely by toggling “new” to “used”. Two modelled classifications do depend on that flag: Victoria's supported non-passenger light-commercial category has different new and used rates, and ACT used non-zero-emission cars follow the used non-zero-emission schedule, which uses the new category C rates. The ACT's zero-emission AAA category retains its own used schedule.

Car duty is one part of a purchase or lease cost. For the employment-side mechanics, see salary packaging and novated leases and the EV fringe benefits tax exemption. Those federal tax questions do not change the state duty table's assumptions.

How each state and territory charges car duty

New South Wales: a higher marginal slice

Service NSW calculates duty from the higher of purchase price and market value. A passenger car crossing its value threshold pays the higher rate only on the excess, so an advertised price just above the boundary does not reprice the whole car. The buyer pays when the vehicle is transferred into their name; Service NSW says to transfer within 14 days. A person moving with a vehicle already registered in their own name may claim an interstate transfer exemption with the required evidence.

Queensland: engine type and a whole-value tier

The Queensland rates distinguish electric or hybrid light vehicles from cylinder and rotor classes. The high-value tier applies its category rate to the whole dutiable value, which makes the value boundary more consequential than NSW's marginal slice. Duty is paid on registration or transfer. The Queensland exemptions page lists qualifying family gifts, disability-related circumstances and vehicles already registered interstate where the stated ownership and prior-duty conditions are met. A seniors card alone does not give a duty exemption.

Victoria: value tiers and a green-car category

The Victorian schedule effective 1 July 2026 applies one per-$200 rate to the whole value after classifying the vehicle. Ordinary passenger cars move through value tiers; qualifying green passenger cars retain a fixed concessional rate. A person registering a new vehicle or taking ownership of a used one is responsible for the duty at registration or transfer. The State Revenue Office lists a reduction by the reasonable cost of disability modifications, plus possible exemptions for certain relationship or deceased-estate transfers and same-name interstate registration.

Western Australia: a sliding middle percentage

RevenueWA charges a low whole-value percentage for cheaper non-heavy vehicles, a formula-based percentage in its middle band and a higher flat percentage above it. A used car's dutiable value is assessed differently from a new manufacturer's retail price. The purchaser or transferee is liable when the licence is granted or transferred and generally pays through the Department of Transport. Same-name interstate licensing is ordinarily duty-free, subject to an anti-avoidance rule. RevenueWA also lists qualifying spouse transfers, wheelchair equipment and certain concession-card or veteran cases; check the stated conditions before assuming an exemption.

South Australia: successive non-commercial bands

The RevenueSA rate table has separate commercial and non-commercial scales, with progressively higher amounts on successive portions of non-commercial value. The person or business registering or transferring the vehicle pays when the transfer is lodged, normally within 14 days of purchase. Buying a car interstate does not itself remove SA duty. Moving your own already-registered car into the same name can be exempt with evidence, and RevenueSA lists qualifying disability and spouse or domestic-partner transfers.

Tasmania: a short transition band

The Tasmanian passenger schedule has a lower ordinary band, a narrow transition band and a higher whole-value rate beyond it. The previous electric and hydrogen vehicle exemptions were limited to the historical registration and contract periods described above. Duty arises on registration or ownership transfer; the State Revenue Office says the buyer's transfer application must be lodged within 14 days. Its current exemption list includes qualifying deceased-estate and relationship-breakdown transfers.

ACT: emissions and a date change

The ACT Revenue Office uses emissions categories, vehicle value, new or used status and registration date. From 1 February 2027, some categories change, so a car registered in the ACT on or after that date can produce a different duty figure, even if it was bought earlier. The buyer or recipient pays on first ACT registration or transfer, with the transfer and duty due within 14 days. A same-name interstate transfer can avoid duty if duty was already paid elsewhere and the previous registration has not expired. The ACT also lists exemptions for certain disabled people, deceased-estate transfers and charities; its zero-emission AAA category still has duty in the current schedule. The ACT's earlier exemption for new and used vehicles at 0–130 g/km ended on 31 August 2025; since 1 September 2025 zero-emission cars pay the AAA rates.

Northern Territory: a flat base and temporary plug-in relief

The NT's standard vehicle duty is $3 per $100 (or part) of the dutiable value. Eligible battery electric and plug-in hybrid vehicles can use the temporary concession, including used vehicles. The person registering or transferring the vehicle pays the duty with the application at an MVR office. The NT registration page also points to exemption applications, while its deceased-estate guidance identifies eligible estate transfers.

Three purchases that change the answer

The same ordinary car in Queensland and WA

At a $50,000 dutiable value, the site engine calculates $1,500 in Queensland for the assumed one-to-four-cylinder light car and $3,250 in WA for the same non-heavy value: a $1,750 duty difference. That is a comparison of state schedules, not a saving available merely by travelling to buy the car. Registration location, ownership and any interstate exemption must be checked separately.

An electric car in two jurisdictions

At a $70,000 dutiable value, a qualifying electric light car is $1,400 under Queensland's electric or hybrid category and $2,125 in the ACT's zero-emission AAA category on this date. The $725 difference does not include registration charges or an individual exemption. An ordinary car of the table's type produces different amounts, as the second table shows.

A used ACT car versus a new one

At a $45,000 dutiable value and category B emissions, the ACT's current schedule gives $1,350 for a new car and $1,426.50 for a used one, a $76.50 difference. It comes from the used non-zero-emission schedule, not from a rule that used cars always cost more. Check the actual registration history and dutiable value: the ACT defines new and used by whether the vehicle has previously been registered in Australia or overseas.