WA Vehicle Licence Duty Calculator
Official rates under the Duties Act 2008 (Western Australia)
Official WA Government Rates
WA Vehicle Licence Duty Rates 2025
Authentic rates under the Duties Act 2008 (WA), administered by RevenueWA and collected by the Department of Transport.
| Vehicle Value | Rate Applied | Duty Payable | Transfer Fee (approx.) | Total Duty & Fees |
|---|---|---|---|---|
| $10,000 | 2.75% | $275.00 | ~$18.50 | ~$293.50 |
| $20,000 | 2.75% | $550.00 | ~$18.50 | ~$568.50 |
| $25,000 | 2.75% | $687.50 | ~$18.50 | ~$706.00 |
| $30,000 | 3.50% (progressive) | $1,050.00 | ~$18.50 | ~$1,068.50 |
| $40,000 | 4.75% (progressive) | $1,900.00 | ~$18.50 | ~$1,918.50 |
| $50,000 | 6.50% | $3,250.00 | ~$18.50 | ~$3,268.50 |
| $60,000 | 6.50% | $3,900.00 | ~$18.50 | ~$3,918.50 |
| $80,000 | 6.50% | $5,200.00 | ~$18.50 | ~$5,218.50 |
| $100,000 | 6.50% | $6,500.00 | ~$18.50 | ~$6,518.50 |
How It Works
How WA Vehicle Stamp Duty Is Calculated
Vehicle licence duty in WA uses a unique progressive formula for mid-range cars — here's how to work it out step by step.
Determine the Dutiable Value
For new vehicles: use the manufacturer's recommended retail price (RRP) in WA. For used vehicles: use the higher of the actual purchase price or the open market value (check Redbook as a guide).
Identify Your Vehicle Type
Passenger vehicles (cars, 4WDs, SUVs), non-passenger vehicles (utes, vans, goods vehicles), heavy vehicles (over 4.5t GVM), and caravans all attract different duty rates.
Apply the Correct Rate
Passenger cars use a tiered system: 2.75% up to $25k, a progressive formula from $25k–$50k, and 6.5% over $50k. Non-passenger is a flat 3%. Heavy vehicles: 3%, capped at $12,000.
Pay at Time of Transfer
Vehicle licence duty is collected by the Department of Transport when you transfer the vehicle licence into your name. A separate transfer fee is also payable at the same time.
Exemptions & Special Cases
WA Vehicle Duty Exemptions & Special Rules
Not every vehicle transaction triggers a duty charge. The Duties Act 2008 provides several exemptions and special rules.
• Vehicles loaned to schools for student driver training
• Vehicles used solely for philanthropic purposes
• Certain vehicles with specialised equipment (partial exemption may apply)
• Transfers between spouses in some circumstances — seek RevenueWA advice
• Sale below market value: If selling to a family member below market value, duty is still based on market value (not the discounted price)
• Change of use: If an exempt vehicle changes to non-exempt use, duty becomes payable within 1 month
• Utes, vans, and light commercial vehicles
• Heavy vehicles (trucks, buses) — capped at $12,000
• Motorcycles — treated as passenger vehicles
• Electric vehicles — no WA-specific exemption (unlike NSW/VIC)
Common Questions
Frequently Asked Questions
What is vehicle licence duty in Western Australia?
Vehicle licence duty (commonly called stamp duty) is a tax imposed by the Western Australian Government under the Duties Act 2008. It is payable when you licence or transfer a vehicle in WA. The Department of Transport collects the duty on behalf of RevenueWA. It is calculated on the dutiable value of the vehicle — the higher of the purchase price or market value.
What is the stamp duty on a $50,000 car in WA?
For a passenger vehicle with a dutiable value of exactly $50,000, the rate is 6.5% (the top of the progressive band). The duty is: 6.5% × $50,000 = $3,250. Add the transfer fee (~$18.50) and the total duty and fees is approximately $3,268.50. Note: at $50,000 the rate transitions to the flat 6.5% band.
How does the progressive rate formula work for cars between $25,000 and $50,000?
For passenger vehicles with a dutiable value between $25,001 and $50,000, WA uses a sliding rate formula: R = 2.75 + ((Dutiable Value − $25,000) ÷ 6,666.67), rounded to 2 decimal places. The resulting rate (R%) is then applied to the full dutiable value. For example, a $35,000 car: R = 2.75 + (10,000 ÷ 6,666.67) = 4.25%. Duty = 4.25% × $35,000 = $1,487.50.
What is the dutiable value for a used car — and what if I'm buying below market value?
For used vehicles, the dutiable value is the higher of the purchase price or the open market value. If you buy a car from a family member for $5,000 but its Redbook market value is $18,000, duty is calculated on $18,000. Understating the value is a serious offence — the seller is jointly liable for any shortfall, plus penalty tax of up to 100%.
When do I need to pay vehicle stamp duty in WA?
Vehicle licence duty is paid at the time you transfer the vehicle licence into your name through the Department of Transport. It must be paid before or at the time of the transfer. You'll receive a Transfer of Vehicle Licence Invoice — payment is required by the due date on that notice.
Is there stamp duty on electric vehicles (EVs) in WA?
Currently, Western Australia does not provide a stamp duty exemption or reduction for electric or hybrid vehicles. Standard passenger vehicle rates apply based on the dutiable value. This is different to NSW (which offers duty exemptions for EVs under a certain price threshold) and VIC (which has reduced rates for green vehicles). Always check the current Transport WA policy as this may change.
What's the difference between vehicle licence duty and the transfer fee?
They are two separate charges. Vehicle licence duty is a tax calculated as a percentage of the vehicle's dutiable value — it's the main "stamp duty" charge. The transfer fee is a separate administrative fee charged by the Department of Transport to cover the cost of processing the change of ownership. Caravans that are exempt from duty still have to pay the transfer fee.
Do I pay stamp duty if I'm transferring a car from interstate?
Yes. If you are registering an interstate vehicle in Western Australia for the first time, vehicle licence duty is payable based on the current market value of the vehicle. You'll need to provide evidence of the vehicle's value. Contact the Department of Transport for specific guidance on your situation.
Resources
WA Stamp Duty Guides
How to Reduce (or Avoid) Car Stamp Duty in WA: Legal Strategies Explained
WA's stamp duty on cars can add thousands to your purchase. Here's what buyers need to know about exemptions, concessions, and timing strategies…
Electric Vehicles & Stamp Duty in WA: What You Need to Know in 2025
Unlike NSW and VIC, WA doesn't exempt EVs from stamp duty. Here's how it compares and what could change.