Excise Tax

• The 6.5% excise tax is based on the greater of the total purchase price verified by a notarized Bill of Sale (VR-181) - PDF - 584.58 KB signed by both the buyer​(s) and the seller(s) in which the actual price paid for the vehicle is stated or $640.
• In other cases, the total purchase price or the valuation shown in a national publication of used car values adopted for use by the MVA will be used to establish the tax. There is an addition or subtraction for high or low mileage.
• On vehicles seven years old and older, the tax is based on the greater of the purchase price or the minimum book value of $640.

View all U.S. State Tax Rates and U.S. Territories and Provinces of Canada Tax Rates at the bottom of this page to calculate how much excise tax you will pay as described below:

• If your previous state’s tax rate is ​6.5% or higher, you will pay $100 in excise tax.
• If your previous state’s tax rate is below ​6.5%, you will pay the difference between the tax you paid in your previous state and Maryland’s 6.5% tax rate.
  • For example, you moved from Virginia to Maryland.  Virginia’s tax rate is 4%. You will pay 2.5% of the retail value of the vehicle.
• ​If your previous state’s tax rate is ​0%, you will pay 6.5% of the retail value of the vehicle.  

Please note: The MVA uses the “clean retail value” calculated by the National Automobile Dealers Association (NADA) to determine the value of your vehicle. 
 

• You will pay $41.60 for vehicles or $20.80 for trailers unless your previous state’s tax rate is 0%.
• If your previous state’s tax rate is 0%, you will pay:
  • ​6.5% of the retail value of the vehicle if your vehicle is 6 model years or newer.
  • $41.60 for vehicles or $20.80 for trailers if your vehicle is 7 model years or older. 

View all U.S. State Tax Rates and U.S. Territories and Provinces of Canada Tax Rates at the bottom of this page.

Please note: The MVA uses the “clean retail value” calculated by the National Automobile Dealers Association (NADA) to determine the value of your vehicle. 

You will pay:

• 6.5% of the retail value of the vehicle if your vehicle is 6 model years or newer.
• ​$41.60 for vehicles or $20.80 for trailers if your vehicle is 7 model years or older. 

Please note: The MVA uses the “clean retail value” calculated by the National Automobile Dealers Association (NADA) to determine the value of your vehicle. 

 Excise tax is 6.5%, less the monthly tax paid in your previous state.

Bring a copy of the lease contract or a letter from the leasing company showing taxes paid (if any) to the previous state. If you paid or are paying excise tax to another state through your lease payments, documentation is needed to determine what you will pay when you title and register your leased vehicle in Maryland. 

If your vehicle is currently titled in your name, active service members are exempt from paying the Maryland excise tax. Proof of active-duty status (DD-214 or official orders in the owner’s name) is required to be submitted to the MVA.​ 

Visit the Military Service Members page for more information.