Vehicle registration duty
Vehicle registration duty is payable on any Queensland application for, or transfer of, registration of a motor vehicle.
Duty is usually imposed at the time of application. For vehicles other than special vehicles, duty is calculated on the dutiable value.
The dutiable value of a new vehicle is the total of the list price and the price of all items of optional equipment.
The dutiable value of a used vehicle is the greater of:
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the total monetary consideration payable by the purchaser (including any deposit, trade-in allowance and the price of all optional equipment)
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the market value of the vehicle.
Duty is payable at the rate of $2 per $100 or part of $100 of the dutiable value of the vehicle.
For applications to register or transfer registration of special vehicles, duty is payable at a flat rate of $25.
Exemptions from vehicle registration duty are outlined in Chapter 9, Part 4 of the Duties Act 2001.
From 1 January 2008
Vehicle registration duty rates will increase, based on the number of cylinders or rotors of a vehicle.
The new rates will be:
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For hybrid vehicles (with any number of cylinders) and electric vehicles the rate will remain unchanged at $2 for each $100 and each part of $100 of the dutiable value of the vehicle.
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For vehicles with one to four cylinders or two rotors and a steam vehicle the rate will be $3 for each $100 and each part of $100 of the dutiable value of the vehicle.
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For vehicles with five or six cylinders or three rotors the rate will be $3.50 for each $100 and each part of $100 of the dutiable value of the vehicle.
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For vehicles with seven or more cylinders the rate will be $4 for each $100 and each part of $100 of the dutiable value of the vehicle.
