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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.

Type of vehicle Dutiable value
New vehicles

The total of:

  • the list price (including luxury car tax and GST)

    and

  • the recommended retail price of all items of optional equipment being bought.
Used vehicles

The greater of:

  • the total consideration payable by the purchaser (including any deposit, trade-in allowance and the price of all optional equipment)

    or

  • the market value of the vehicle.

Note: The market value is the amount for which the vehicle might reasonably be sold, free of encumbrances, on the open market at the registration or transfer date.

See rates of duty for current rates. Certain exemptions may also apply.

What do I need to provide?

Vehicle registration and vehicle registration transfer applications must be lodged directly with Queensland Transport.

However, some applications—for example, when a vehicle forms part of a business contract and some matrimonial matters—need to be stamped by us. In these cases, even if you believe no duty will be payable, you must give us:

  • the dutiable value of the vehicle
  • the number of cylinders the vehicle has (unless it is a hybrid vehicle)
  • either the Vehicle Registration Application or the Vehicle Registration Transfer Application (both available from Queensland Transport)
  • the stamped business contract (if applicable)
  • a copy of the court order (if applicable).

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.
I'm transferring a vehicle owned by my business into my name—do I have to pay duty?

You don't have to pay duty if the transfer is made only to the name(s) of the business owner(s).

However, you will have to pay duty if the vehicle is registered in:

  • a business name owned by a company and the vehicle is transferred to the sole shareholder of the company (because the owner of the business is the company, not its sole shareholder)
  • the name of a trustee company and the vehicle is transferred to a beneficiary (because the vehicle is not registered in a business name).


See vehicles registered in a business name for more information.

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.

My vehicle has been modified so a disabled person can drive or be a passenger—do I have to pay duty?

You may not have to pay duty on the cost of the modifications fitted for the disabled person. Complete a Modified vehicle—disabled person statutory declaration.

You will still pay registration duty on the value of the vehicle itself plus the cost of any optional extras (e.g. air conditioning).

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Last reviewed 1 May 2012

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