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Vehicle registration duty

Vehicle registration duty is payable when applying for, or transferring, registration of a vehicle.

Duty is calculated on the dutiable value, except for special vehicles.

For new vehicles, the dutiable value is the total of the list price and all items of optional equipment.

For used vehicles, the dutiable value is the greater of the:

  1. total consideration payable by the purchaser (including any deposit, trade-in allowance and the price of all optional equipment)
  2. market value of the vehicle.

See rates of duty for current rates.

Exemptions from vehicle registration duty are outlined in Chapter 9, Part 4 of the Duties Act 2001.

Top call centre questions

Do I pay duty on the transfer of a motor vehicle from a member of my family?

If a motor vehicle is gifted to a relative, you may not have to pay registration duty on the transfer. See section 390(2) of the Duties Act 2001 and vehicle transfers between family members for more information.

Do I pay duty again if I re-register an unregistered vehicle that was previously registered in my name?
No, duty is not imposed if you were the previous registered operator of the vehicle. See section 385 of the Duties Act 2001.
If I want to transfer a vehicle owned by my business into my name, or into the name of another business I own, is vehicle registration duty payable?

No, the transfer is exempt from duty if the transfer:

  • is made only to the name/s of the business owner/s

    or

  • is made to another busines owned only by the business owner/s.
If my vehicle was registered in another state, do I pay duty when I register it in Queensland?

No, if your vehicle is or was registered in another state in your name, you do not pay duty when you register it in Queensland. See section 386 of the Duties Act 2001.

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Last reviewed 11 September 2009

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