1. What is WA Motor Vehicle Stamp Duty?

Motor vehicle stamp duty is a tax imposed by the Western Australian government on vehicle purchases. The duty is calculated based on the dutiable value of the vehicle (usually the purchase price) and must be paid when registering the vehicle in WA.

2. How Stamp Duty is Calculated

The calculator uses the following formula:

Where:

• Vehicle Price — The purchase price or market value of the vehicle (whichever is higher)
• Duty Rate — Progressive rate from 2.75% to 6.5% based on vehicle value

Note: For vehicles priced between $25,001 and $50,000, the rate increases by 0.1% for each $1,000 over $25,000.

3. Current WA Duty Rates

Duty Rates (as of 2023):

• 2.75% of dutiable value up to $25,000
• $687.50 plus 0.1% for each $1,000 over $25,000 (up to $50,000)
• 6.5% of dutiable value over $50,000

Example: For a $30,000 vehicle, duty would be $687.50 (first $25k) + $50 (0.1% × $5,000) = $737.50 total duty.

4. Using the Calculator

Instructions: Enter the vehicle purchase price in Australian dollars (without commas). The calculator will automatically determine the correct duty rate and calculate the total stamp duty payable.

5. Frequently Asked Questions (FAQ)

Q1: Are there any exemptions or concessions?
A: Yes, exemptions may apply for certain vehicles like ambulances or vehicles transferred between spouses. Pensioners may qualify for concessions.

Q2: Is GST included in the vehicle price?
A: Stamp duty is calculated on the GST-inclusive price of the vehicle.

Q3: How is duty calculated for used vehicles?
A: Duty is calculated on the sale price or market value (whichever is higher) for used vehicles.

Q4: When is stamp duty payable?
A: Stamp duty must be paid when registering the vehicle in Western Australia.

Q5: Are electric vehicles subject to stamp duty?
A: Currently, electric vehicles are subject to the same stamp duty as conventional vehicles in WA.