Excise Tax Information

Motor Vehicle Excise Tax

Excise tax bills are due annually for every vehicle owned and registered in Massachusetts. Excise tax bills are prepared by the Registry of Motor Vehicles and billed by the local community where the vehicle is garaged. The value of the vehicle is determined by multiplying the Manufacturers suggested retail price by the depreciation factor according to the following table:

  • New Car released in the year prior to manufacture - 50%
  • In the Year of manufacture - 90%
  • In the Second Year - 60%
  • In the Third Year - 40%
  • In the Fourth Year - 25%
  • In the Fifth and all succeeding years - 10%

The minimum excise tax bill is $5.

The excise tax rate is $25 per one thousand of assessed value.

Additional Excise Information