How is the amount of my Motor Vehicle & Trailer Excise Tax determined?
FAQs - MOTOR VEHICLE EXCISE
To Contact the Mass.gov Customer Service - Excise Division - please call 1.857.368.8180
For a guide from the Secretary of the Commonwealth of Massachusetts in regards to penalty and interest calculations; abatements; excise calculations; etc see https://www.sec.state.ma.us/cis/cisexc/excidx.htm
To Contact the Mass.gov Customer Service, Excise Division - please call 1.857.368.8180 Click to goto Mass.gov webpage - https://www.mass.gov/guides/motor-vehicle-excise#-calculating-the-excise-
The amount of the Motor Vehicle & Trailer Excise Tax on any particular vehicle or trailer is calculated by multiplying the discounted value** of the vehicle by the Excise Tax Rate of $25.00 per $1,000 of value. The $25.00 Excise Tax Rate applies to all communities in the Commonwealth of Massachusetts.
It is important to note that, under Massachusetts General Law, the minimum Excise Tax is $5.00.
**The discounted value of your vehicle is determined by multiplying the Manufacturer’s Suggested Retail Price (MSRP) of your vehicle, when it was originally sold by the manufacturer, by the applicable discount rate as shown below:
In the year preceding the model year of vehicle | 50% |
In the model year of vehicle | 90% |
One year after model year of vehicle | 60% |
Two years after model year of vehicle | 40% |
Three years after model year of vehicle | 25% |
Four or more years after model year of vehicle | 10% |