About vehicle registration duty

In Queensland you pay duty when you register or transfer:

You will also pay duty when you register or transfer a conditionally registered vehicle (e.g. forklift, tractor)

You do not need to pay vehicle registration duty for caravans, trailers or boats. You may be able to apply for an exemption from duty depending on your circumstances.

How to work out the duty for your vehicle

First, you need to work out the dutiable value of your vehicle. This is the list price or market value, depending on whether your vehicle is new, used or modified for a person with a disability.

Duty also applies to optional equipment such as adding tow bars and window tinting or changing tyres and wheel rims.

Then you calculate the registration duty, based on your vehicle’s dutiable value, using the rates of duty.

Find out what penalties and interest could be payable.

Duty for new vehicles

The list price of a vehicle is the recommended retail price, including GST and any luxury car tax (LCT). Sometimes there is more than 1 recommended retail price for a vehicle, in which case you calculate duty on the highest amount from the manufacturer, importer or principal distributor in Brisbane.

 

Vehicles with a list price

You pay duty on the list price (including GST and LCT on the recommended retail price) plus the price for any optional equipment.

 

Example: Optional equipment

You buy a new car that retails for $38,990 (GST included). You also pay $5,000 for optional equipment that normally retails for $7,000.

You will pay duty on $43,990, as this is the list price for this model plus $5,000, which is the price for the optional equipment.

 

Example: List price

You buy a new four-wheel drive with a recommended retail price of $101,000 (GST and LCT included). You negotiate a substantial discount and agree to pay $95,000 (including GST and LCT) plus all on-road costs.

You will pay duty on $101,000 as this is the list price for this model.

Vehicles without a list price

You pay duty on the highest of the:

purchase price—this includes any deposit, trade-in allowance, dealer delivery fees, warranties and price of optional equipment

or

market value of the vehicle.

Use this free tool to calculate your stamp duty now.

How to work out the First, you need to work out the dutiable value of your vehicle. This is the list price or market value, depending on whether your vehicle is new, used or modified for a person with a disability.

Duty also applies to optional equipment such as adding tow bars and window tinting or changing tyres and wheel rims.

Then you calculate the registration duty, based on your vehicle’s dutiable value, using the rates of duty.

Find out what penalties and interest could be payable.

Duty for new vehicles

The list price of a vehicle is the recommended retail price, including GST and any luxury car tax (LCT). Sometimes there is more than 1 recommended retail price for a vehicle, in which case you calculate duty on the highest amount from the manufacturer, importer or principal distributor in Brisbane.

Vehicles with a list price

You pay duty on the list price (including GST and LCT on the recommended retail price) plus the price for any optional equipment.

Example: Optional equipment

You buy a new car that retails for $38,990 (GST included). You also pay $5,000 for optional equipment that normally retails for $7,000.

You will pay duty on $43,990, as this is the list price for this model plus $5,000, which is the price for the optional equipment.