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Taxes, duties, levies and royalties
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In this section
  1. Exemptions
  2. Refunds
  3. Natural disaster duty relief

Motor vehicle duty

In NSW, you generally have to pay motor vehicle duty when you're:

  • registering a new vehicle for the first time
  • transferring a vehicle’s registration to another person
  • registering an imported second-hand vehicle in NSW for the first time.

The Roads and Maritime Services collects the duty for us.

There are some circumstances where you won’t have to pay motor vehicle duty.

How duty is calculated

Your motor vehicle duty depends on how much your vehicle is worth, and whether it's a passenger vehicle.

For new vehicles, the duty is calculated on the amount you paid for the vehicle, including GST.

For used vehicles, the duty is calculated on the sale price or market value, whichever is higher.

A passenger vehicle includes a:

  • sedan
  • station wagon
  • coupe
  • convertible
  • four-wheel drive vehicle, with seats and windows
  • two-wheel drive panel van, with seats and windows
  • three-wheel drive car
  • forward-control passenger vehicle
  • small bus
  • motor home
  • snow vehicle
Motor vehicle value Duty payable
Up to $44,999 $3 for every $100
$45,000 or more* $1,350, plus $5 for every $100

* Excludes motorcycles, buses for more than nine people, hearses and disability vehicles.

Transfer duty calculator

Market value for used vehicles

If you don’t know the market value of your used vehicle, you can find out by:

  • asking a dealer
  • asking your insurance company
  • searching for the make, model and year of your vehicle online.

If you’re transferring the registration of a used vehicle to a new person or organisation, both you and the buyer have to write the correct market value on the back of the certificate of registration, as well as on the transfer of registration form.

The market value includes GST, unless you’re exempt from paying it.

Extended warranties and factory rebates

If a dealer gives you a factory rebate after you buy your vehicle, you must still pay duty on the full amount that you paid for the vehicle.

If you pay extra for an extended warranty on the vehicle, the extra cost won’t be included in its value.

Penalties for undervaluing a motor vehicle

We constantly check our records to make sure people pay the correct amount of duty.

If we find that you have claimed your vehicle is worth less than it is, so that you pay less duty, we'll impose a penalty, which includes:

  • interest on any unpaid duty, calculated daily until you pay
  • a penalty tax, which can be up to 90 per cent of the unpaid amount of duty.

Refunds on motor vehicle duty

If you have paid duty on the registration of a motor vehicle and are eligible for a refund, you can lodge your request for refund with us. Once your request is approved, your refund will be deposited in your nominated bank account.

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