Duty

Information about Duty collected by the Road Transport Authority for vehicles registered in the Australian Capital Territory.

Duty is a tax payable on the establishment of registration of a new vehicle and on the transfer of registration to a new person or corporation. The amount to be paid is based on the vehicle’s market value or purchase price, whichever is greater.

Calculation of duty

For eligible vehicles, duty on motor vehicle registration is calculated under the Green Vehicle Scheme. Duty for all other vehicles is calculated using a standard method which is described below.

No duty payable for registration of Caravans and Camper Trailers

Duty is not payable on an application to register a non-motorised caravan or camper trailer. This general duty exemption assists in making the ACT more attractive for purchases of caravans and camper trailers.

Calculation of duty under the Green Vehicle Scheme

The Green Vehicle Scheme sets differential duty costs as an incentive for the purchase of low emission vehicles and a disincentive against the purchase of vehicles with poor environmental performance.

The Green Vehicle Scheme applies to new light vehicles (vehicles with a GVM of 4.5 tonne or less) and the first transfer of a demonstrator motor vehicle.

The Green Vehicle Scheme does not include motorbikes and trailers.

Duty is calculated based on the Green Vehicle Rating of the vehicle. Each vehicle is assigned a Green Vehicle Rating of A, B, C or D based on its environmental performance score on the Green Vehicle Guide (www.greenvehicleguide.gov.au). The environmental performance score is a Greenhouse number between 1 and 20 that is calculated by adding together the Greenhouse Rating and the Air Pollution scores.

Duty is payable at the following rates under the Green Vehicle Scheme:

Rating A - $0

Rating B - $2 per $100 or part thereof

Rating C - $3 per $100 or part thereof

Rating D - $4 per $100 or part thereof

Duty increases to the following rates for the portion of the purchase price/market value over $45,000. The higher rates do not apply to a motorcycle; a large bus (seating 10 or more people, including the driver); a hearse; an invalid conveyance; a trailer; a vehicle with a gross vehicle mass more than 4.5t; plant or equipment.

Rating A - $0

Rating B - $4 per $100 or part thereof

Rating C - $5 per $100 or part thereof

Rating D - $6 per $100 or part thereof

For more information on green vehicle ratings, click the Green Vehicle Scheme link below or visit: www.greenvehicleguide.gov.au

Method for calculation of duty (no Green Vehicle rating or not a new vehicle)

Duty is calculated at the rate of $3 per $100 or part of each $100 of the vehicle's purchase price or market value (whichever is greater).

For used light vehicles with a dutiable value of $45,000 or more, duty increases to $5 per $100 or part thereof of the value over $45,000. However, the higher rate of duty does not apply to a motorcycle; a large bus (seating 10 or more people, including the driver); a hearse; an invalid conveyance; a trailer; a vehicle with a gross vehicle mass more than 4.5t; plant or equipment.