Registration costs & concessions

Registration costs are a combination of administration fees and taxes or charges. You may be eligible for a concession on these costs.

Automatic registration renewal for concession card holders

If you're an eligible concession card holder with zero payment owing on your registration renewal notice, automatic registration renewal allows for your registration to be renewed automatically. You need to meet the necessary criteria, and Roads and Maritime must receive confirmation you have purchased Compulsory Third Party (CTP) insurance and obtained a vehicle inspection (if required). Find out more about Automatic registration renewal for concession card holders

GST on registration costs

Goods and Services Tax is not applicable on registration costs, except for:

  • CTP insurance premium for conditional registration and Unregistered Vehicle Permits
  • Heavy vehicle inspection fees.

Heavy vehicle registration charges

Heavy vehicles with a Gross Vehicle Mass more than 4.5 tonnes attract registration charges based on the GVM, number of axles and configuration. See Heavy vehicle registration charges.

Light vehicle registration costs

Registration costs are a combination of administration fees and taxes. Most light vehicle registration includes a motor vehicle tax component. Revenue from this tax helps fund road construction and maintenance.

See Registration costs for detailed information.

Non-lower taxed and lower taxed vehicles

On 9 August 2010, a ‘one-off’ increase to vehicle tax was introduced for some vehicles. Although termed ‘one-off’, the new vehicle tax categories are ongoing.

Affected vehicles are known as non-lower taxed vehicles. Unaffected vehicles are known as lower taxed vehicles.

Non-lower taxed vehicles

Cars, buses, trucks and plant vehicles between 976 kg and 2504 kg tare weight are non-lower taxed vehicles, unless the specific vehicle is listed as a lower taxed vehicle.

Lower taxed vehicles

Effective 6 October 2015, the Green Vehicle Guide (GVG) no longer provides a 'star rating' system. The 'star rating' system used by Roads and Maritime to determine lower taxed vehicles is replaced with carbon dioxide (CO2) emission.

Lower taxed vehicles must now meet the following criteria to be eligible:

  • Manufacturer designated petrol-electric hybrid, diesel-electric hybrid, plug-in hybrid, or electric vehicles with CO2 emissions no higher than 150 grams/kilometre (g/km) in the 'combined' driving cycle
  • Previously eligible lower taxed vehicles with a rating of 4½ or 5 stars continue to be eligible for the lower tax
  • Current eligible models (vehicles previously rated 4½ or 5 star marked with *):

BMW I01 i3*
BMW108 i8*
BMW F15 X5
BMW F30 3 Series 330E
BMW F30 3 Series ActiveHybrid 3*
BMW 7 Series 740iH*
Holden Volt*
Honda Civic Hybrid*
Honda CR-Z*
Honda Insight VTi*
Honda Insight VTiL*
Infiniti Y51 M35H*
Lexus NX300H
Lexus LS600H Hybrid*
Lexus LS600HL Hybrid*
Lexus CT200H Hybrid*
Lexus RX450H Hybrid*
Lexus GS450H Hybrid*
Lexus ES300H Hybrid*
Lexus GS300H Hybrid*
Lexus IS300H Hybrid*
Lexus RX400H Hybrid*

Mercedes-Benz C Class C300*
Mercedes Benz E Class E300BT
Mitsubishi IMIEV*
Mitsubishi ZJ Outlander*
Nissan ZE0 Leaf*
Porsche Panamera S E-Hybrid*
Tesla Model S 60 kWh*
Tesla Model S 70 kWh
Tesla Model S 70 kWh Dual Motor
Tesla Model S 85 kWh*
Tesla Model S 85 kWh Dual Motor
Tesla Model S 85 kWh Performance*
Tesla Model S 85 kWh Performance Dual Motor
Tesla Model S 90kWh
Tesla Model S 90kWh Dual Motor
Tesla Model s 90 kWH Performance Dual Motor
Toyota Camry Hybrid*
Toyota Prius Hybrid*
Toyota Prius C Hybrid*

  • Other manufacturer designated petrol-electric hybrid vehicles with a rating of 4.5 or 5 stars on the Commonwealth Government’s Green Vehicle Guide may also be eligible

    Green Vehicle Guide: © Commonwealth of Australia (Department of Infrastructure and Regional Development) 2014. Limited End-user licence provided by the Department of Infrastructure and Regional Development: You may print and reproduce views obtained from the Green Vehicle Guide data, retaining this notice, for your personal use only. The Department of Infrastructure and Regional Development gives no warranty regarding the Green Vehicle Guide data's accuracy, completeness, currency or suitability for any particular purpose.
  • Vehicles modified for wheelchair transport and for private use only. If you’re the registered operator of this type of vehicle, you’ll need to go to a registry or service centre in person and provide:
  • Commonwealth Carer Allowance recipients. If you receive a Commonwealth Carer Payment or Carer Allowance from Centrelink, you’re in the lower taxed category, however this applies to one vehicle per eligible carer.

Caravans, trailers and motorcycles

Caravans, trailers and motorcycles are exempt from the one-off increase.

More information

Stamp duty

Stamp duty is collected by Roads and Maritime Services on behalf of the Office of State Revenue when registration is issued to a different person or corporation. Stamp duty is based on the market value of the vehicle or the price you paid, whichever is greater.

Stamp duty is calculated at $3 per $100, or part, of the vehicle's value.

For passenger vehicles valued over $45,000 with seating for up to 9 occupants, including:

  • A sedan
  • Station wagon
  • Coupe
  • Convertible
  • Four wheel drive vehicle with seats and windows
  • Two wheel drive panel van with seats and windows
  • Three wheel car
  • Forward control passenger vehicle
  • Small bus
  • Motor home
  • Snow vehicle

the rate of stamp duty is $1,350 plus $5 per $100, or part, of the vehicle's value over $45,000

You can use this method to calculate the amount of stamp duty payable for your vehicle, or you can use the Office of State Revenue’s Stamp duty calculator.

For more information, contact Roads and Maritime by calling 13 22 13.

Exemptions

Caravans and camper trailers are exempt from stamp duty.

Certain DVA pensioners are exempt from paying stamp duty. See Pensioner concessions for information.

New heavy trailers registered in NSW are exempt from paying stamp duty:

  • The stamp duty exemption applies to the initial NSW registration of new heavy trailers
  • For the purposes of this exemption, heavy trailers are defined as:
    • Trailers with a Gross Vehicle Mass more than 4.5 tonnes
    • Trailer means a vehicle that is built to be towed, or is towed, by a motor vehicle, but does not include a motor vehicle that is being towed.

There are a number of other stamp duty exemptions. See the Office of State Revenue website for information.

Pensioner concessions

Eligible pensioners do not have to pay the following:

  • Registration fees, including HVIS inspection fees
  • Motor vehicle tax
  • Conditional registration fees
  • Transfer fee and stamp duty, for DVA pensioners only who:
    • Receive a disability pension of 70 per cent of higher
    • An Intermediate, Totally and Permanently Incapacitated (TPI) or Extreme Disablement Adjustment (EDA) pension
    • Who have been assessed under the Military Rehabilitation and Compensation Act 2004 at 50 or more impairment points.

The pensioner concession applies to one vehicle per eligible customer.

An eligible pensioner is anyone who holds or receives one of the following:

  • A current Pensioner Concession Card (PCC), issued by the Department of Human Services-Centrelink or the Department of Veterans' Affairs (DVA), showing a NSW address
  • A DVA Gold Card endorsed 'TPI' (Totally & Permanently Incapacitated)
  • A DVA Gold Card endorsed 'EDA' (Extreme Disablement Adjustment)
  • A letter or statement/determination from the Department of Veterans' Affairs, stating that you receive a disability pension of 70 per cent or higher, or an Intermediate or Extreme Disablement Adjustment Pension, or you have been assessed under the Military Rehabilitation and Compensation Act 2004, at 50 or more impairment points
  • A DVA Gold Card endorsed 'War Widow'
  • A DVA Gold Card endorsed 'War Widower'.

Interstate-issued pensioner concession cards are not acceptable for claiming a concession in NSW.

Your eligibility for the concession will be validated electronically.

Primary producer concessions

A primary producer is a person or incorporated body who cultivates or uses their own or someone else's land for their own benefit:

  • For the production of fruit, grains, flowers, vegetables, tobacco or farm or agricultural produce of any description
  • For dairy farming, poultry or other bird farming, pig farming, bee keeping, or oyster or fish culture
  • For a nursery
  • As a pastoralist for the rearing or grazing of horses, cattle or sheep
  • Who gather leaves from which eucalyptus or other oil is to be distilled.

Note: Fish farmers and plantation forest cultivators are primary producers. Commercial fishers and loggers are not primary producers and are not entitled to a concession.

Proof of primary producer status

A Declaration of Eligibility for a Registration Concession (PDF) is required when getting a new NSW registration, transferring registration, or changing to primary producer registration usage.

Roads and Maritime Services may required one of the following documents as evidence of primary producer concession eligibity:

  • A Tax Averaging or Assessment Certificate (not more than two years old)
  • A declaration stating that you are a primary producer as defined in the Motor Vehicles Taxation Act 1988, signed by your tax agent or accountant (not more than 12 months old)
  • An energy grants credit scheme assessment, provided the activity printed under 'Claims details' is shown as agriculture, forestry or fishing (not more than two years old).

If you fail to supply the required evidence, if requested, your registration may be suspended or cancelled.

You must notify Roads and Maritime within 14 days if you no longer qualify for a primary producer concession.

Primary producer's vehicle

A primary producer's vehicle is a motor vehicle (not let for hire) which is owned by a primary producer, incorporated body or rural co-operative, and while on road and road-related areas is used principally for:

  • Carting primary products that the primary producer has produced
  • Carting leaves which the primary producer has gathered and from which eucalyptus or some other oil is to be distilled
  • Carting goods of any kind for use in the primary producer's business as such a primary producer, or in the primary producer's household
  • Purposes connected with the clearing of land that the primary producer proposes to use for primary production.

Registration concession

Primary producer's vehicles receive the following concessions:

  • Light vehicles up to 4.5 tonnes Gross Vehicle Mass:
    • Cars and station wagons: private rate of vehicle tax
    • Trucks and trailers: 55% of business rate of vehicle tax and capped
    • Tractors: 55% of business rate of vehicle tax and capped
  • Heavy vehicles over 4.5 tonnes Gross Vehicle Mass:
    • The applicable registration charge or vehicle tax, whichever is lower. 

Registration exemption

Vehicles used for the purpose of primary production do not need to be registered if used solely to cross a road or road-related area which divides land used for the purpose of primary production.

An agricultural implement towed by a vehicle, or a trailer towed by an agricultural machine does not have to be registered. Examples of agricultural implements are irrigating equipment, augers, conveyors, harvester fronts and harvest bins. Examples of agricultural machinery are tractors and harvesters.

Apprentice registration rebate

A registration rebate of $100 is available to first and second year apprentices registered with the NSW Department of Education and Communities.

You can only claim the rebate once you’ve paid the registration or renewal fees, and you can only claim one rebate per financial year. In addition, the vehicle must:

  • Be registered in NSW
  • Be registered in the name of the eligible apprentice or jointly with an existing apprentice
  • Be registered for general private or general business use
  • Have been registered in the name of an eligible apprentice or jointly with an existing apprentice when the registration fee and motor vehicle tax were last paid
  • Be due for renewal and paid after becoming an eligible apprentice.

The rebate will be paid directly into your nominated bank, building society or credit union account within 30 days of the application being received.

Need more information? See the Apprentice rebate frequently asked questions.

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