Massachusetts motor vehicle excise tax calculator

Where the number comes from

The tax is set in Massachusetts General Laws, chapter 60A, section 1. It is assessed and levied in each calendar year on every motor vehicle and trailer registered under chapter 90, "for the privilege of such registration," as an excise measured by value, at the rate of twenty-five dollars per thousand of valuation. The statute's dealer paragraph shows the collector of taxes for the city or town as the payee, so the bill comes from your municipality and is separate from the registration fee paid to the Registry.

The valuation schedule

The statute does not use a book value such as a used-car guide. It says the value of each vehicle is the value, as determined by the commissioner, of vehicles of the same make, type, model and year of manufacture, "but not in excess of" a percentage of the list price set by the manufacturer for the year of manufacture. The percentages are: 50% in the year preceding the designated year of manufacture, 90% in the year of manufacture, 60% in the second year, 40% in the third year, 25% in the fourth year, and 10% in the fifth and succeeding years. The phrase "year of manufacture" means the year the manufacturer used to designate the model, which is the model year printed on the title and not the build date.

That means a 2026 model year vehicle bought in late 2025 can already be billed in 2025 at 50% of list. It also means the schedule runs on the model year, not on the date you bought the car: a used 2021 model year vehicle bought in 2026 is in its sixth year of the schedule and is valued at 10% of its original list price, whatever you paid.

The calculation

Take the list price, multiply by the percentage that matches the calendar year of the bill, and then multiply by $25 per $1,000. Because 25 per 1,000 is 2.5 percent, the excise equals the list price times the schedule percentage times 0.025. For a $38,000 list price the five stages work out as follows: $475 before the model year (50% of list, valued at $19,000), $855 in the model year (90%), $570 in the second year (60%), $380 in the third year (40%), $237.50 in the fourth year (25%), and $95 in the fifth year and every year after (10%).

Worked example

A 2025 model year sedan with a $38,000 manufacturer list price is billed in 2026. Calendar 2026 is the second year of the schedule, so the valuation is 60% of $38,000, which is $22,800. The excise is $22,800 divided by 1,000, times $25: $570. If the same sedan were a 2021 model year, the valuation would be 10% of list, $3,800, and the excise $95. This shows why older vehicles in Massachusetts cost little in excise even when they are in good condition.

What the estimate leaves out

The statute lets the board of assessors or the commissioner of revenue grant an abatement in a case where the valuation is not right, and the calculator cannot know about one. The section also sets a special $100 excise for each registration plate issued to a motor vehicle dealer under a general distinguishing number. The calculator uses the list price you provide; the commissioner determines the value for each make, type and model, so a bill that differs from your arithmetic may reflect the list price on file. This page also does not model a year in which a vehicle is registered for only part of the year; if you sell the vehicle or leave the state, ask your town assessor whether an abatement applies.

To check a bill, find the manufacturer's list price and model year on your registration or the original window sticker, pick the row of the schedule that matches the calendar year of the bill, and apply 2.5 percent. If your bill is higher or lower than the result, the most likely reasons are a different list price on file for your make and model, a different model year designation, or a part-year registration; your town's assessor can explain the valuation they used.

Sources

• Massachusetts General Laws, Part I, Title IX, Chapter 60A, Section 1 (malegislature.gov): the $25 per $1,000 rate, the 50/90/60/40/25/10 percent of list price schedule, the definition of "year of manufacture," dealer plate excise and abatement language. Read November 2, 2026.

Official handoff: MassDOR: motor vehicle excise tax information. 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 Mass.gov (page could not be read in this session) before paying. This page summarizes public sources and does not replace them.