In NSW, you generally have to pay motor vehicle duty when you're:
The Roads and Maritime Services collects the duty for us.
There are some circumstances where you won’t have to pay motor vehicle duty.
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:
|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.
If you don’t know the market value of your used vehicle, you can find out by:
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.
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.
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:
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.