Arizona vehicle license tax (VLT) calculator

What the VLT is

The vehicle license tax is the tax imposed by article IX, section 11 of the Arizona Constitution. Section 28-5801 of the Arizona Revised Statutes says that "at the time of application for and before registration each year of a vehicle, the registering officer shall collect the vehicle license tax," and that the tax bill must show the taxpayer how much each category of recipient receives. In practice the VLT is a share of the cost of registration in Arizona and arrives at the Motor Vehicle Division or an authorized third-party provider. Because the tax is based on value, new and expensive vehicles pay far more than older ones, and the amount falls every year.

The formula

Subsection B has three parts. In the first twelve months of the life of a vehicle, measured from its initial registration, the tax is based on each $100 in value, and the value is sixty percent of the manufacturer's base retail price. The rates for the four recipients add up to $2.80 per $100: $1.26 for the highway user revenue fund, $0.69 for the county general fund, $0.16 for counties for transportation purposes, and $0.69 for incorporated cities and towns. For each succeeding twelve-month period, the value is 16.25 percent less than the value for the preceding period, and the rates add up to $2.89 per $100: $1.30, $0.71, $0.17 and $0.71. Third, the minimum amount is $10 per year for each vehicle subject to the tax.

Two details deserve attention. The base is the manufacturer's base retail price, not the price you paid, so a negotiated discount does not change the tax. And the rate goes up slightly after the first year while the value falls much faster, so the tax still declines every year: in a year the assessed value is multiplied by 0.8375 and the rate by about 1.032.

Worked example

For a vehicle with a $38,000 base retail price, the first-year value is 60% x $38,000 = $22,800. At $2.80 per $100 the tax is $22,800 / 100 x 2.80 = $638.40. In the second year the value falls 16.25 percent to $19,095.00, and at $2.89 per $100 the tax is $551.85. In the fifth year the value has fallen to $11,216.93 and the tax is $324.17. A cheaper, older vehicle shows the minimum at work: a vehicle with an $8,000 base retail price in its twentieth year has an assessed value of $165.18, and the tax computes to only $4.77, but because the statute fixes a $10 minimum the charge is $10.00.

Trailers, off-road vehicles and exemptions

The same section sets different amounts for other vehicles. Noncommercial trailers of ten thousand pounds or less declared gross weight that are not travel trailers pay a one-time $105 on initial registration and $70 on renewal. A trailer or semitrailer that is not a travel trailer and weighs more than ten thousand pounds pays $555 initially, and on renewal $355 if its model year is less than six years old or $100 if it is at least six years old. An all-terrain or off-highway vehicle designed for unimproved terrain with an unladen weight of 2,500 pounds or less pays $3.

Section 28-5802 says the registering officer does not collect the VLT or registration fee from certain veterans, for a vehicle acquired with Department of Veterans Affairs financial aid or for a veteran certified at one hundred percent disability, with the exemption extending to a surviving spouse until remarriage or death, and from the veteran under further conditions it describes. Section 28-5803 exempts a vehicle owned by a resident who receives public monies as an individual with a disability under title 16 of the social security act, for one vehicle. Bring proof of the benefit when you register.

What the estimate does not include

This page computes the VLT only. Arizona registration also carries a registration fee, possible air quality fees, plate fees, and a county or third-party service charge, and a title fee when the vehicle is titled; none of those appear in the sections used here, so confirm them with the Motor Vehicle Division. Sales tax on a purchase is separate. The statute does not specify rounding, so the calculator shows cents; your bill may be rounded differently.

Sources

• Arizona Revised Statutes 28-5801, Vehicle license tax rate; definitions (azleg.gov): the per-$100 rates, 60 percent value, 16.25 percent reduction, $10 minimum, trailer and ATV amounts. Read November 2, 2026.
• A.R.S. 28-5802, Vehicle license tax exemption; veterans: veteran exemptions. Read November 2, 2026.
• A.R.S. 28-5803, Vehicle license tax exemption; individuals with disabilities: disability exemption. Read November 2, 2026.

Official handoff: ADOT Motor Vehicle Division. Figures on this page were read from the sources above on November 2, 2026 and can change when the legislature or agency updates them; always confirm the amount with Arizona MVD before paying. This page summarizes public sources and does not replace them.