Put a new dual-cab ute and a new SUV at the same price on a Victorian showroom floor, and the ute attracts less duty. From 1 July 2026, Victoria charges new non-passenger vehicles such as utes $5.40 per $200 of value in duty, against $8.40 per $200 for most passenger cars. South Australia draws a similar line, with commercial vehicles such as utes and vans topping out at $3 per $100 instead of $4.
That's the thing about on-road costs: most of them aren't the dealer's numbers at all. Duty, registration and compulsory injury insurance are set by your state or territory, and they change with the vehicle type, its value and sometimes its emissions. The one line the dealership sets for itself is dealer delivery. Knowing which is which tells you where there's room to talk and where there isn't.
What on-road costs actually include
- Motor vehicle duty (stamp duty): a state tax on the value of the car, usually including GST.
- Registration: the state fee to put the car on the road, often with number plates on first registration.
- Compulsory injury insurance: CTP or the local equivalent, which covers injury to people, not damage to cars or property.
- Dealer delivery: the dealership's own charge for preparing the car. No government sets or publishes it.
The ACCC's general pricing rule is that businesses must show a single total price including "taxes, duties and unavoidable or pre-selected extra fees". Rather than argue about the ad, ask for a written, itemised drive-away figure. It shows you every line and lets you check the duty against your state's calculator.
Stamp duty, state by state
| State | How duty is worked out on a private passenger car | Worth knowing |
|---|---|---|
| NSW | Up to $44,999: $3 per $100. $45,000 or more: $1,350, plus $5 for every $100 (Revenue NSW's wording; its calculator does the sum) | New: price paid including GST. Extended warranty not included; a later factory rebate doesn't reduce duty |
| VIC | Green cars (120 g/km CO2 or less, including EVs): $8.40 per $200. Others: $8.40 per $200 to $80,809, rising in steps to $18.00 per $200 over $150,000 | New utes and other non-passenger vehicles: $5.40 per $200. Value includes GST and LCT |
| QLD | Per $100, up to $100,000: hybrid or electric $2; 1 to 4 cylinders $3; 5 to 6 cylinders $3.50; 7 or more $4. Higher rates over $100,000 | Low-emission cars pay the lowest rate |
| SA | Non-commercial: sliding scale to $60 plus $4 per $100 over $3,000 | Commercial vehicles such as utes and vans top out at $3 per $100 over $2,000 |
| WA | Up to $25,000: 2.75%. $25,000 to $50,000: sliding rate. Over $50,000: 6.5% | Dealer-added charges aren't dutiable; manufacturer delivery fees are |
| TAS | $600 to $35,000: $3 per $100. $35,000 to $40,000: $1,050 plus $11 per $100 over $35,000. Over $40,000: $4 per $100 of the full value | The EV duty exemption ended in 2023 |
| ACT | Set by CO2 emissions, value and new or used. New under $45,000: from $2.50 per $100 (zero emission) to $4.53 per $100 (221 g/km or more) | Current rates apply to 31 January 2027. EVs pay the lowest rate, not zero |
| NT | $3 per $100 (3%) of the purchase price, including accessories | Transfer of ownership fee: $22 |
Summary of each revenue office's published rates, checked 29 September 2026. Use the official calculator for your state before you sign.
Duty, rego and CTP are the state's numbers. Dealer delivery is the only line on the sheet the dealership wrote itself.
Registration and injury insurance
| State | What you pay to register | Injury cover |
|---|---|---|
| NSW | Registration fee, plus a separate CTP Green Slip bought first | Compare Green Slip insurers on SIRA's Price Check; 6 or 12 month policies |
| VIC | First registration: registration fee, TAC charge, duty and a number plate fee | TAC charge depends on vehicle type and risk zone |
| QLD | CTP is included in the registration fee | You choose a licensed CTP insurer and can change at renewal |
| SA | Registration fees include a CTP insurance component | Fees effective from 1 July 2026; use the SA fee calculator |
| WA | Motor Injury Insurance is paid with the vehicle licence | 2026-27 premium for a motor car: $520.50 |
| TAS | Registration includes a MAIB premium and motor tax | Duty and transfer calculator on the Transport Services site |
| ACT | Motor Accident Injuries (MAI) premium paid with registration | MAI replaced CTP on 1 February 2020 |
| NT | Registration includes Motor Accidents Compensation (MAC) insurance | Renew for 1, 3, 6 or 12 months |
As published by each state's transport or injury insurance authority, checked 29 September 2026.
Dealer delivery: the line you can question
There's no official figure for dealer delivery, and no rule for what it must cover. Ask what the charge is for, whether any of it is optional, and whether the dealer will reduce it as part of the deal. Tax rules can also treat it differently from the car. In Western Australia, manufacturer-included delivery or order fees form part of the dutiable value, but charges the dealer adds do not.
Watch for extras rolled into the same line. Paint protection, tint and similar products are optional, and in NSW an extended warranty bought with the car isn't included in its dutiable value, so it shouldn't be pushing your duty up either.
GST, luxury car tax and the price duty is based on
Duty is charged on a price that already includes GST in most states, and in Victoria and the ACT the dutiable value also includes luxury car tax where it applies. The ATO's 2026-27 LCT thresholds are $91,661 for fuel-efficient vehicles and $80,809 for other vehicles, with LCT charged at 33% on the amount above the threshold. Near those lines, a small change in price or model can move more than one tax at once.
Victoria even publishes a method for working back from a drive-away deal. You take the drive-away price, subtract set registration or transfer costs, then divide by a set factor. For 2026-27 the deduction is $1,003 for a new vehicle and $47.50 for a used vehicle or former demonstrator.
Don't budget for a rebate that's gone
State EV purchase rebates have closed. NSW's rebate and duty refund ended for purchases from 1 January 2024, Queensland's closed in September 2024, Western Australia's in May 2025, and South Australia's subsidy ended on 1 January 2024. What remains are duty settings: lower rates for low-emission cars in Queensland, Victoria's green car rate and the ACT's emissions-based scale.
The bottom line
On-road costs aren't one mysterious lump. They're a state tax, a state fee, a compulsory insurance premium and one dealer charge. Check the first three against the official calculators for your state and talk about the fourth. Rules and rates change, so check the linked official source before you rely on any figure here.
Quick answers
Are on-road costs negotiable?
Duty, registration and compulsory injury insurance are set by your state, so they aren't. Dealer delivery is the dealership's own charge, so you can ask what it covers and whether it can come down.
Is stamp duty charged on the price including GST?
In most states, yes. NSW charges duty on the price paid including GST for a new car, and Victoria and the ACT also include luxury car tax in the dutiable value.
Do electric cars pay stamp duty?
Generally, yes. Some states charge less: Queensland has a lower rate for hybrid and electric cars, Victoria has a green car rate, and the ACT charges zero-emission cars its lowest rate. Tasmania's EV exemption ended in 2023.
Is CTP included in registration?
It depends on the state. In Queensland and South Australia it's included in registration. In NSW you buy a separate Green Slip first, and WA collects Motor Injury Insurance with the vehicle licence.
Is dealer delivery included in stamp duty?
In WA, manufacturer-included delivery or order fees are part of the dutiable value, but dealer-added charges are not. Check your own state's revenue office for how it treats the charge.
General information only. This story does not consider your objectives, finances or needs. Rules change: check the linked official sources and confirm details with the dealer before you sign.
Sources
- Revenue NSW: motor vehicle duty: https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/motor-vehicle-duty
- State Revenue Office Victoria: motor vehicle duty current rates: https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/motor-vehicle-duty-current-rates
- State Revenue Office Victoria: understanding motor vehicle duty: https://www.sro.vic.gov.au/vehicles-and-car-parks/motor-vehicle-duty/understanding-motor-vehicle-duty
- State Revenue Office Victoria: drive-away deals 2026-27: https://www.sro.vic.gov.au/vehicles-and-car-parks/motor-vehicle-duty/drive-away-deals-2026-27
- Queensland Government: vehicle registration duty rates: https://www.qld.gov.au/transport/registration/fees/duty/rates
- RevenueSA: stamp duty on vehicles, rates: https://revenuesa.sa.gov.au/stamp-duty-vehicles/rates
- WA Department of Finance: vehicle licence duty: https://www.wa.gov.au/organisation/department-of-finance/vehicle-licence-duty
- State Revenue Office Tasmania: rates of motor vehicle duty: https://www.sro.tas.gov.au/motor-vehicle-duty/rates-of-duty
- ACT Revenue Office: motor vehicle duty: https://www.revenue.act.gov.au/duties/motor-vehicle-duty
- NT Government: registration fees: https://nt.gov.au/driving/rego/fees/registration-fees
- NT Government: examples of duty and rates: https://nt.gov.au/employ/money-and-taxes/taxes-royalties-and-grants/stamp-duty/examples-of-duty-and-rates
- SIRA NSW: CTP Green Slips: https://www.sira.nsw.gov.au/motor/compulsory-third-party-motor-vehicle-insurance-green-slips
- VicRoads: vehicle fees: https://www.vicroads.vic.gov.au/registrations/fees-and-charges/vehicle-fees
- Motor Accident Insurance Commission QLD: what is CTP insurance: https://maic.qld.gov.au/about-ctp-insurance/what-is-ctp-insurance/
- SA Government: vehicle registration fees: https://www.sa.gov.au/topics/driving-and-transport/motoring-fees/vehicle-registration-fees
- Transport WA: motor injury insurance: https://www.transport.wa.gov.au/licensing/vehicle/license-vehicle/motor-injury-insurance
- Transport Tasmania: registration fees: https://www.transport.tas.gov.au/fees_forms/registration_fees
- ACT MAI Commission: your MAI insurance: https://www.treasury.act.gov.au/maic/your-mai-insurance
- ACCC: price displays: https://www.accc.gov.au/consumers/pricing/price-displays
- ATO: luxury car tax rate and thresholds: https://www.ato.gov.au/tax-rates-and-codes/luxury-car-tax-rate-and-thresholds
- Revenue NSW: electric vehicle stamp duty refund: https://www.revenue.nsw.gov.au/grants-schemes/electric-vehicle-stamp-duty-refund
- QRIDA: Queensland zero emission vehicle rebate scheme: https://www.qrida.qld.gov.au/program/queensland-zero-emission-vehicle-rebate-scheme
- Transport WA: zero emission vehicle rebate: https://www.transport.wa.gov.au/projects-planning/electric-vehicles/zero-emission-rebate
- SA Treasury: incentives for electric vehicles: https://treasury.sa.gov.au/Growing-South-Australia/incentives-for-electric-vehicles
