If you are about to buy, acquire or transfer a new or used vehicle you need to pay stamp duty when you:

  • register a brand new vehicle in your name; or
  • transfer the registration of a second hand vehicle into your name.

The amount of stamp duty you need to pay varies depending on:

  • the purchase price or value of the vehicle; and
  • if the vehicle is classified commercial or non-commercial.

A commercial vehicle includes vehicles such as utes, panel vans, vans and heavy vehicles. All other vehicles are classified as non-commercial.

Who pays stamp duty?

Any person or business applying to register or transfer the registration of a vehicle.

How much stamp duty will I pay?

Different rates of stamp duty apply according to whether a vehicle is classified as being a commercial or non-commercial vehicle. The vehicle stamp duty rates can be found on our rates page.

Use our calculators to find out how much stamp duty you will need to pay.

When and how do I pay stamp duty?

You will pay stamp duty when the registration is transferred into your name. This must be done within 14 days from the date you bought the vehicle.

Stamp duty on vehicles is paid to the Registrar of Motor Vehicles, you can make payment at a Service SA Customer Centre or you may be able to make the payment online if you have a mySA GOV account. For information on if you are eligible to make payment online refer to sa.gov.au.

Will anyone know if I don’t pay stamp duty?

If you do not to transfer the vehicle registration into your name or you declare a lower amount as the purchase price/market value, you will get caught.

RevenueSA’s Compliance Services Branch regularly audits motor vehicle dealers and private transactions to investigate where there are non-transfers of vehicles or where the value declared when transferring the vehicle registration is lower than the actual purchase price or market value.

If you are identified by our Compliance Services Branch for not paying or underpaying stamp duty, you will be issued an assessment for the stamp duty liability that you need to pay. Under these circumstances payment cannot be made at a Service SA Customer Centre and must be paid direct to RevenueSA using the payment details supplied on the assessment notice.

My vehicle is from interstate, do I need to pay stamp duty?

If you have purchased a vehicle interstate and transfer directly from the previous owner to your name in South Australia, stamp duty is payable.

If you owned a vehicle that was registered in your name interstate, and transfer the vehicle’s registration to South Australia, stamp duty will not apply if it is being transferred into the same name(s).

This exemption can be applied at a Service SA Customer Centre. A transfer fee will still apply. Documentary evidence will be required.

Find out more about stamp duty exemptions on vehicles on our Stamp Duty Motor Vehicle Exemptions and Relief page.

How is the value of the vehicle determined for:

Stamp duty is payable on the purchase price or the market value of the vehicle, whichever is higher.

  • The value of a new motor vehicle is the recommended retail price or manufacturer's list price (including GST and luxury car tax, where applicable) issued by the manufacturer. This value will be applicable for all new motor vehicles of the same make and model at a given date.

    The value of any additional equipment or features not included by the manufacturer in the list price of a new motor vehicle may or may not need to be added to the list price for calculating stamp duty.

    The Act specifically identifies 2 items of optional equipment as being dutiable  - "power steering" and "a particular type of transmission (for example, automatic transmission) ".

    Where additional equipment or features are part of the vehicle as it is released to the public, the list price includes these items. Therefore, stamp duty is payable on the "'price fixed" by the manufacturer as defined in the Stamp Duties Act 1923 (see examples below).


    Example 1

    A customer purchases a new vehicle for $44,000. This vehicle comes with the following features:

    • Automatic Transmission
    • Rear Spoiler
    • Air Conditioning
    • Cruise Control
    • Sports Steering Wheel
    • Sound System

    As the vehicle is released by the manufacturer with this equipment, stamp duty is payable on the total value of the car, including the equipment.
    Where additional equipment or features are added to the motor vehicle and were not originally included in the list price as specified by the manufacturer, the value of these items are NOT required to be taken into consideration for the purposes of calculating stamp duty.


    Example 2

    A customer purchases a new vehicle for $30,000.  This amount is made up of the following:

    • List Price $27,500
    • Automatic Transmission $2,500

    The customer asks the dealer for the following items to be added to the car prior to taking delivery:

    • Window Tint
    • Tow Bar
    • Sun Roof

    The Window Tint, Tow Bar and Sun Roof that are added by the dealer are not part of the standard vehicle as issued by the manufacturer and are therefore not included in the calculation of stamp duty.

    If RevenueSA is not satisfied with the value declared, a reassessment of stamp duty can be made.

  • The value to declare for a second hand motor vehicle is calculated on the higher of either the purchase price or the market value, including any existing improvements. The applicant must declare the value of the motor vehicle as at the date of the Application to Transfer Registration.

    The onus is on the person making the declaration to ensure that the value stated is a true representation of the value of the motor vehicle. Organisations such as the Motor Trade Association, Redbook and the RAA can provide assistance when determining the value of a motor vehicle. If RevenueSA is not satisfied with the value declared, a reassessment of stamp duty can be made.

    RevenueSA does not provide any valuation services.

  • In calculating the value to be declared for stamp duty, negotiated prices to take into account trade-ins or any other special deals cannot be deducted from the purchase price of the motor vehicle.

    Discounts given by motor vehicle manufacturers to their staff or discounts given to fleet buyers or vehicles sold for "mates rates" are not considered to be reductions in the price of the motor vehicle for stamp duty purposes. Under these circumstances, the vehicle value, as applicable to the general public, must be used to calculate the stamp duty payable.

  • A run-out list price issued by the manufacturer (not an individual dealer or small group of dealers), can be used as the value to calculate stamp duty.

    Where an individual or small group of dealers issue a vehicle run-out special, the original list price, as issued by the manufacturer must be used as the value for the calculation of stamp duty.

  • Does stamp duty apply to these transactions?

  • Stamp duty is payable when a motor vehicle has transferred from a company (Pty Ltd) to a private name, or a private name to a company (Pty Ltd), as this involves a change of legal entity. A company has its own liabilities, tax and assets separate to an individual, irrespective of the director/s, their decision making and operational involvement on behalf of the company. No exemption exists in this circumstance.

    Stamp duty is payable on the purchase price or market value of the vehicle, whichever is higher, on the application for registration or transfer of the vehicle.

    Stamp duty must be paid at the time of lodging the application for registration or application to transfer the registration with any Service SA Customer Service Centre.

  • If you are transferring the vehicle between spouses/domestic partners or former spouses/domestic partners you may not need to pay stamp duty where the transfer is from:

    • one name to the other;
    • one name to both names; or
    • both names to one name.

    This exemption can be applied at a Service SA Customer Centre and a transfer fee will still apply. Documentary evidence will be required.

    Find out more about stamp duty exemptions on vehicles on our Stamp Duty Motor Vehicle Exemptions and Relief page.

  • Yes, stamp duty is payable when a vehicle is transferred to a family member who is not a spouse or domestic partner.

  • If you acquire a vehicle under the provisions of a Will, or under the Rules of Intestacy, stamp duty will not apply.

    This exemption can be applied at a Service SA Customer Centre and a transfer fee will still apply. Documentary evidence will be required.

    Find out more about stamp duty exemptions on vehicles on our Stamp Duty Motor Vehicle Exemptions and Relief page.

  • Stamp duty is payable on an application for registration or transfer of registration of a damaged vehicle. No exemption exists in this circumstance.

    Stamp duty is payable on the purchase price or market value of the vehicle, whichever is higher, at the time of the application for registration or transfer of the vehicle.

    Stamp duty must be paid at the time of lodging the application for registration or application to transfer the registration with any Service SA Customer Service Centre. RevenueSA will not accept payment of the stamp duty.

  • Stamp duty paid can be refunded where:

  • The stamp duty paid in relation to the registration, or transfer of registration, of a motor vehicle may be refunded where the vehicle was returned to and accepted by the person it was acquired from within 3 months after the initial registration/transfer.

    Supporting information required at time of application must include:

    • evidence that shows the initial transfer/purchase date (for example, Contract of Sale, Service SA initial transfer registration paperwork); and
    • evidence that shows the date the motor vehicle was transferred back into to the name of the original dealer/owner (for example, Service SA transfer registration paperwork, written evidence dealer/owner has accepted the motor vehicle back).

    An Application for refund of stamp duty along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA

  • The stamp duty paid in relation to the registration, or transfer of registration, of a motor vehicle may be refunded on the initial transfer where the vehicle was transferred in error.

    Before RevenueSA can process a refund application, you will need to lodge and pay stamp duty on a further application to register a motor vehicle in, or transfer the registration of a motor vehicle to, the correct owner’s name with any Service SA Customer Service Centre.

    Supporting information required at time of application must include:

    • Contract of Sale or original purchase invoice;
    • finance and/or insurance policy which was effectuated on or near the initial transfer date (if applicable); and
    • Service SA evidence that the motor vehicle has been transferred into the correct name.

    An Application for refund of stamp duty along with relevant supporting information may be made to RevenueSA.

  • Prior to 18 June 2015, motor vehicles included in a business purchase may be exempt from stamp duty where the value of the motor vehicle/s has been included in the purchase price of the business and ad valorem duty has been paid on the conveyance of the business.

    If stamp duty has been paid in relation to the transfer of registration, and on a sale of a business which includes that motor vehicle (that is, stamp duty has been paid twice), please complete an Application for refund of stamp duty and submit to RevenueSA for a refund of the overpaid stamp duty.

    From 18 June 2015, stamp duty is not applied to business transfers. Stamp duty on vehicles included as part of a business sales will be assessed at the time the transfer of registration is lodged with any Service SA Customer Service Centre.

  • Are there any exemptions from stamp duty?

    There are a number of exemptions from stamp duty that could apply if you are registering or transferring the registration of a vehicle. For example, exemptions include provisions for people who are incapacitated, or parents of children who are incapacitated.

    Find out more about stamp duty exemptions on vehicles on our Stamp Duty Motor Vehicle Exemptions and Relief page.

    To claim the majority of exemptions, you need to provide the necessary documentary evidence to the Service SA Customer Service Centre when registering your vehicle.

    Audit and Compliance

    Our Compliance Services team regularly audits motor vehicle dealers and private transactions to investigate low values and non-transfers.

    Any assessments issued by Compliance Services for under declaration of stamp duty must be paid directly to RevenueSA.

    Information for:

    Image links to information about heavy vehicles

    Image links to information for second hand vehicle dealers


    Stamp duty in South Australia is administered under the following legislation:

    • Stamp Duties Act 1923
    • Stamp Duties Regulations 2013
    • Taxation Administration Act 1996

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