Vehicle Excise Information


The motor vehicle excise is imposed for the privilege of registering a motor vehicle. Registering a motor vehicle automatically triggers the assessment of the excise.

The amount of the excise is based on a percentage of the manufacturer's suggested retail price or M.S.R.P.

The percentages are as follows:

  • In the year preceding the model year: 50% of the M.S.R.P
  • In the model year of the vehicle: 90%
  • In the second model year : 60%
  • In the third year: 40%
  • In the fourth year: 25%
  • In the fifth and all succeeding years: 10%

Once the value of the vehicle is determined, an excise tax at the rate of $25 per thousand of the value is assessed. 

Reasons for Abating the excise tax:

  • Vehicle sold or traded
  • Vehicle stolen or total loss
  • Vehicle repossessed
  • Vehicle junked
  • Vehicle returned
  • Moved from billing city/town before January 1 of tax year
  • Moved from Massachusetts

Cancellation of a vehicle registration does not warrant an abatement of the excise tax. If you are still in possession of the vehicle, the excise bill is still owed through the end of the calendar year. 

Motor Vehicle Excise Abatement Application

Quick Reference for Vehicle Excise Information